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Registered number: 10229187
KO Bloodline Limited
Unaudited Financial Statements
For the Period 1 July 2023 to 30 September 2024
THB LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10229187
30 September 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,651 22,682
18,651 22,682
CURRENT ASSETS
Cash at bank and in hand 13,478 39,545
13,478 39,545
Creditors: Amounts Falling Due Within One Year 5 (32,096 ) (25,541 )
NET CURRENT ASSETS (LIABILITIES) (18,618 ) 14,004
TOTAL ASSETS LESS CURRENT LIABILITIES 33 36,686
Creditors: Amounts Falling Due After More Than One Year 6 - (26,667 )
NET ASSETS 33 10,019
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 32 10,018
SHAREHOLDERS' FUNDS 33 10,019
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For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Pawel Marut
Director
31/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KO Bloodline Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10229187 . The registered office is 2nd Floor, 156 Lower Clapton Road, London, E5 0QJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the directors intend to cease trading. As a result of this, where possible without undue cost or effort on the part of the directors, assets have been recognised at their estimated realisable values, and liabilities have been adjusted to reflect amounts payable in the short term. The comparative figures have been prepared on a going concern basis and have not been restated. The directors have considered all relevant factors in making this assessment and believe that this basis of preparation provides a true and fair view of the company's financial position.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Fixtures & Fittings 4 Years Straight Line
Computer Equipment 3 Years Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
No provision has been made for deferred tax assets or liabilities as the director does not consider the company to be a going concern. Given the uncertainty regarding the company's ability to generate future taxable profits, the recognition of deferred tax is not deemed appropriate.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 30,112 2,255 12,806 45,173
Additions 6,231 125 519 6,875
As at 30 September 2024 36,343 2,380 13,325 52,048
Depreciation
As at 1 July 2023 10,171 1,424 10,896 22,491
Provided during the period 8,178 299 2,429 10,906
As at 30 September 2024 18,349 1,723 13,325 33,397
Net Book Value
As at 30 September 2024 17,994 657 - 18,651
As at 1 July 2023 19,941 831 1,910 22,682
5. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 June 2023
£ £
Bank loans and overdrafts 25,423 4,444
Corporation tax 5,992 6,145
Other taxes and social security 172 27
VAT 179 14,595
Accruals and deferred income 330 330
32,096 25,541
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6. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 30 June 2023
£ £
Bank loans - 26,667
7. Loans
An analysis of the maturity of loans is given below:
30 September 2024 30 June 2023
£ £
Amounts falling due within one year or on demand:
Bank loans 25,423 4,444
30 September 2024 30 June 2023
£ £
Amounts falling due between one and five years:
Bank loans - 26,667
8. Share Capital
30 September 2024 30 June 2023
£ £
Allotted, Called up and fully paid 1 1
9. Dividends
30 September 2024 30 June 2023
£ £
On equity shares:
Interim dividend paid 31,500 38,500
10. Controlling Parties
The company's ultimate controlling party is Mr Pawel Marut by virtue of their interest in the share capital of the company.
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