Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08901769 Mehul Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08901769 2024-01-31 08901769 2025-01-31 08901769 2024-02-01 2025-01-31 08901769 frs-core:CurrentFinancialInstruments 2025-01-31 08901769 frs-core:Non-currentFinancialInstruments 2025-01-31 08901769 frs-core:ComputerEquipment 2025-01-31 08901769 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08901769 frs-core:ComputerEquipment 2024-01-31 08901769 frs-core:FurnitureFittings 2025-01-31 08901769 frs-core:FurnitureFittings 2024-02-01 2025-01-31 08901769 frs-core:FurnitureFittings 2024-01-31 08901769 frs-core:MotorVehicles 2025-01-31 08901769 frs-core:MotorVehicles 2024-02-01 2025-01-31 08901769 frs-core:MotorVehicles 2024-01-31 08901769 frs-core:ShareCapital 2025-01-31 08901769 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08901769 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08901769 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08901769 frs-bus:SmallEntities 2024-02-01 2025-01-31 08901769 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08901769 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08901769 frs-bus:Director1 2024-02-01 2025-01-31 08901769 frs-countries:EnglandWales 2024-02-01 2025-01-31 08901769 2023-01-31 08901769 2024-01-31 08901769 2023-02-01 2024-01-31 08901769 frs-core:CurrentFinancialInstruments 2024-01-31 08901769 frs-core:Non-currentFinancialInstruments 2024-01-31 08901769 frs-core:ShareCapital 2024-01-31 08901769 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08901769
R & K Northampton Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08901769
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,111 17,912
14,111 17,912
CURRENT ASSETS
Stocks 5 93,689 92,250
Debtors 6 3,413 4,317
Cash at bank and in hand 21,000 23,400
118,102 119,967
Creditors: Amounts Falling Due Within One Year 7 (33,497 ) (37,295 )
NET CURRENT ASSETS (LIABILITIES) 84,605 82,672
TOTAL ASSETS LESS CURRENT LIABILITIES 98,716 100,584
Creditors: Amounts Falling Due After More Than One Year 8 (122,676 ) (134,414 )
NET LIABILITIES (23,960 ) (33,830 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (24,060 ) (33,930 )
SHAREHOLDERS' FUNDS (23,960) (33,830)
Page 1
Page 2
For the year ending 31 January 2025 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
Mehul Patel
Director
30/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R & K Northampton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08901769 . The registered office is 120 Cavendish Place, Eastbourne, East Sussex, BN21 3TZ.
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. 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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33.33% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 27,791 7,863 1,892 37,546
As at 31 January 2025 27,791 7,863 1,892 37,546
Depreciation
As at 1 February 2024 11,767 6,248 1,619 19,634
Provided during the period 3,205 323 273 3,801
As at 31 January 2025 14,972 6,571 1,892 23,435
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 January 2025 12,819 1,292 - 14,111
As at 1 February 2024 16,024 1,615 273 17,912
5. Stocks
2025 2024
£ £
Finished goods 93,689 92,250
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 140 138
Other debtors 3,273 57
VAT - 4,122
3,413 4,317
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,043 10,102
Other taxes and social security 17 17
VAT 2,317 -
Other creditors 5,903 23,458
Accruals and deferred income 4,103 3,650
Director's loan account 114 68
33,497 37,295
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 122,676 134,414
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4