Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 07371914 Miss Clair Lilley Mr Neil Taylor Mr R Holden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07371914 2023-09-30 07371914 2024-09-30 07371914 2023-10-01 2024-09-30 07371914 frs-core:CurrentFinancialInstruments 2024-09-30 07371914 frs-core:Non-currentFinancialInstruments 2024-09-30 07371914 frs-core:BetweenOneFiveYears 2024-09-30 07371914 frs-core:ComputerEquipment 2024-09-30 07371914 frs-core:ComputerEquipment 2023-10-01 2024-09-30 07371914 frs-core:ComputerEquipment 2023-09-30 07371914 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 07371914 frs-core:FurnitureFittings 2024-09-30 07371914 frs-core:FurnitureFittings 2023-10-01 2024-09-30 07371914 frs-core:FurnitureFittings 2023-09-30 07371914 frs-core:NetGoodwill 2024-09-30 07371914 frs-core:NetGoodwill 2023-10-01 2024-09-30 07371914 frs-core:NetGoodwill 2023-09-30 07371914 frs-core:MotorVehicles 2024-09-30 07371914 frs-core:MotorVehicles 2023-10-01 2024-09-30 07371914 frs-core:MotorVehicles 2023-09-30 07371914 frs-core:OtherResidualIntangibleAssets 2024-09-30 07371914 frs-core:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 07371914 frs-core:OtherResidualIntangibleAssets 2023-09-30 07371914 frs-core:PlantMachinery 2024-09-30 07371914 frs-core:PlantMachinery 2023-10-01 2024-09-30 07371914 frs-core:PlantMachinery 2023-09-30 07371914 frs-core:ShareCapital 2024-09-30 07371914 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 07371914 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07371914 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 07371914 frs-bus:SmallEntities 2023-10-01 2024-09-30 07371914 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07371914 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 07371914 frs-bus:Director1 2023-10-01 2024-09-30 07371914 frs-bus:Director2 2023-10-01 2024-09-30 07371914 frs-bus:Director3 2023-10-01 2024-09-30 07371914 frs-core:CurrentFinancialInstruments 1 2024-09-30 07371914 frs-countries:EnglandWales 2023-10-01 2024-09-30 07371914 2022-09-30 07371914 2023-09-30 07371914 2022-10-01 2023-09-30 07371914 frs-core:CurrentFinancialInstruments 2023-09-30 07371914 frs-core:Non-currentFinancialInstruments 2023-09-30 07371914 frs-core:BetweenOneFiveYears 2023-09-30 07371914 frs-core:ShareCapital 2023-09-30 07371914 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07371914 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 07371914
Ckml Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Riley Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07371914
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 167,086 105,734
Tangible Assets 5 184,897 202,400
351,983 308,134
CURRENT ASSETS
Stocks 6 36,053 28,846
Cash at bank and in hand 313,645 347,191
349,698 376,037
Creditors: Amounts Falling Due Within One Year 7 (350,984 ) (382,112 )
NET CURRENT ASSETS (LIABILITIES) (1,286 ) (6,075 )
TOTAL ASSETS LESS CURRENT LIABILITIES 350,697 302,059
Creditors: Amounts Falling Due After More Than One Year 8 (67,889 ) (50,023 )
NET ASSETS 282,808 252,036
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 282,708 251,936
SHAREHOLDERS' FUNDS 282,808 252,036
Page 1
Page 2
For the year 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Neil Taylor
Director
28/03/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ckml Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07371914 . The registered office is 45 Waterloo Road, Blyth, Northumberland, NE24 1BW.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is franchise fees. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.5. 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 18%
Motor Vehicles 15%
Fixtures & Fittings 7%
Computer Equipment 15%
2.6. 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.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 80 (2023: 80)
80 80
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 October 2023 84,000 58,506 142,506
Additions - 74,417 74,417
As at 30 September 2024 84,000 132,923 216,923
Amortisation
As at 1 October 2023 15,600 21,172 36,772
Provided during the period 4,200 8,865 13,065
As at 30 September 2024 19,800 30,037 49,837
Net Book Value
As at 30 September 2024 64,200 102,886 167,086
As at 1 October 2023 68,400 37,334 105,734
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 683,253 11,120 18,688 8,659 721,720
Additions 23,446 - - - 23,446
As at 30 September 2024 706,699 11,120 18,688 8,659 745,166
Depreciation
As at 1 October 2023 497,036 4,291 15,440 2,553 519,320
Provided during the period 37,739 1,024 1,270 916 40,949
As at 30 September 2024 534,775 5,315 16,710 3,469 560,269
Net Book Value
As at 30 September 2024 171,924 5,805 1,978 5,190 184,897
As at 1 October 2023 186,217 6,829 3,248 6,106 202,400
6. Stocks
2024 2023
£ £
Materials 36,053 28,846
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 128,603 169,591
Bank loans and overdrafts 26,718 39,429
Corporation tax 8,815 136
VAT 62,589 21,399
Other creditors 50,000 71,091
PAYE 5,926 7,012
Directors' loan accounts 68,333 73,454
350,984 382,112
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 42,765 -
Bank loans 12,060 41,442
Accruals and deferred income 13,064 8,581
67,889 50,023
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 42,765 -
Page 5
Page 6
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6