Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13273492 Mr Carl Jones Mrs Helen Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13273492 2024-03-31 13273492 2025-03-31 13273492 2024-04-01 2025-03-31 13273492 frs-core:CurrentFinancialInstruments 2025-03-31 13273492 frs-core:ShareCapital 2025-03-31 13273492 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13273492 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13273492 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13273492 frs-bus:SmallEntities 2024-04-01 2025-03-31 13273492 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13273492 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13273492 frs-bus:Director1 2024-04-01 2025-03-31 13273492 frs-bus:Director2 2024-04-01 2025-03-31 13273492 frs-countries:EnglandWales 2024-04-01 2025-03-31 13273492 2023-03-31 13273492 2024-03-31 13273492 2023-04-01 2024-03-31 13273492 frs-core:CurrentFinancialInstruments 2024-03-31 13273492 frs-core:ShareCapital 2024-03-31 13273492 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13273492
Kayser Commercial Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
A Wigglesworth & Company Ltd
Armstrong House
First Avenue
Doncaster
DN9 3GA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13273492
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 287,683 287,683
287,683 287,683
CURRENT ASSETS
Debtors 5 815 -
Cash at bank and in hand 3,099 18,858
3,914 18,858
Creditors: Amounts Falling Due Within One Year 6 (198,502 ) (243,357 )
NET CURRENT ASSETS (LIABILITIES) (194,588 ) (224,499 )
TOTAL ASSETS LESS CURRENT LIABILITIES 93,095 63,184
NET ASSETS 93,095 63,184
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 93,093 63,182
SHAREHOLDERS' FUNDS 93,095 63,184
Page 1
Page 2
For the year ending 31 March 2025 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 Carl Jones
Director
26/06/2025
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
Kayser Commercial Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13273492 . The registered office is 6 Lowfield Close, Barnby Dun, Doncaster, South Yorkshire, DN3 1HJ.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 287,683
5. Debtors
2025 2024
£ £
Due within one year
VAT 815 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 10,993 8,956
Other taxes and social security 478 -
VAT - 2,400
Net wages 30 -
Accruals and deferred income 1,000 1,000
Directors' loan accounts 186,001 231,001
198,502 243,357
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4