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 10364073 Mr Henry Sands Mrs Anna Sands Mr H Sands true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10364073 2023-09-30 10364073 2024-09-30 10364073 2023-10-01 2024-09-30 10364073 frs-core:CurrentFinancialInstruments 2024-09-30 10364073 frs-core:ComputerEquipment 2024-09-30 10364073 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10364073 frs-core:ComputerEquipment 2023-09-30 10364073 frs-core:FurnitureFittings 2024-09-30 10364073 frs-core:FurnitureFittings 2023-10-01 2024-09-30 10364073 frs-core:FurnitureFittings 2023-09-30 10364073 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 10364073 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-01 2024-09-30 10364073 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 10364073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 10364073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10364073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 10364073 frs-core:MotorVehicles 2024-09-30 10364073 frs-core:MotorVehicles 2023-10-01 2024-09-30 10364073 frs-core:MotorVehicles 2023-09-30 10364073 frs-core:PlantMachinery 2024-09-30 10364073 frs-core:PlantMachinery 2023-10-01 2024-09-30 10364073 frs-core:PlantMachinery 2023-09-30 10364073 frs-core:ShareCapital 2024-09-30 10364073 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10364073 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10364073 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10364073 frs-bus:SmallEntities 2023-10-01 2024-09-30 10364073 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10364073 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10364073 1 2023-10-01 2024-09-30 10364073 frs-bus:Director1 2023-10-01 2024-09-30 10364073 frs-bus:Director1 2023-09-30 10364073 frs-bus:Director1 2024-09-30 10364073 frs-bus:Director2 2023-10-01 2024-09-30 10364073 frs-bus:Director2 2023-09-30 10364073 frs-bus:Director2 2024-09-30 10364073 frs-countries:EnglandWales 2023-10-01 2024-09-30 10364073 2022-09-30 10364073 2023-09-30 10364073 2022-10-01 2023-09-30 10364073 frs-core:CurrentFinancialInstruments 2023-09-30 10364073 frs-core:ShareCapital 2023-09-30 10364073 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10364073
Kukama Group Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10364073
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,011,377 2,979,315
4,011,377 2,979,315
CURRENT ASSETS
Debtors 5 43,347 120,365
Cash at bank and in hand 7,963 32,469
51,310 152,834
Creditors: Amounts Falling Due Within One Year 6 (2,422,105 ) (1,602,215 )
NET CURRENT ASSETS (LIABILITIES) (2,370,795 ) (1,449,381 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,640,582 1,529,934
NET ASSETS 1,640,582 1,529,934
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 1,640,581 1,529,933
SHAREHOLDERS' FUNDS 1,640,582 1,529,934
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 Henry Sands
Director
25th June 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
Kukama Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10364073 . The registered office is Castle House, Castle Street, Guildford, Surrey, GU1 3UW.
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 rendering of services. Turnover is reduced for estimated rebates and other similar allowances.
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:
Freehold 0% on cost
Plant & Machinery Varying Rates
Motor Vehicles Varying Rates
Fixtures & Fittings 20% on cost
Computer Equipment 33.33% on cost
2.4. Investment Properties
All investment properties represent improvements to freehold properties. They 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 a 4 year expected useful life.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Investment Properties Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 October 2023 2,826,138 106,277 130,816 28,751
Additions 1,001,660 - 3,166 29,503
Disposals - - - (11,436 )
As at 30 September 2024 3,827,798 106,277 133,982 46,818
Depreciation
As at 1 October 2023 - 103,357 72,839 26,511
Provided during the period - 820 10,085 5,468
Disposals - - - (11,149 )
As at 30 September 2024 - 104,177 82,924 20,830
Net Book Value
As at 30 September 2024 3,827,798 2,100 51,058 25,988
As at 1 October 2023 2,826,138 2,920 57,977 2,240
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 303,215 200 3,395,397
Additions 58,079 - 1,092,408
Disposals (10,459 ) - (21,895 )
As at 30 September 2024 350,835 200 4,465,910
Depreciation
As at 1 October 2023 213,275 100 416,082
Provided during the period 38,238 67 54,678
Disposals (5,078 ) - (16,227 )
As at 30 September 2024 246,435 167 454,533
Net Book Value
As at 30 September 2024 104,400 33 4,011,377
As at 1 October 2023 89,940 100 2,979,315
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 3,250
Other debtors 43,347 117,115
43,347 120,365
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 86,540 10,140
Other creditors 2,335,565 1,592,075
2,422,105 1,602,215
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Henry Sands (439 ) 2,077 (510 ) - 1,128
Mrs Anna Sands (365 ) 4,347 (434 ) - 3,547
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
As at the year end and included in Other Creditors is £2,443,565 (2023: £1,573,808) owed to a company under the common control of the directors.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr H Sands by virtue of his ownership of 100% of the issued share capital in the company.
Page 5