Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 07229530 Mrs S Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07229530 2024-04-30 07229530 2025-04-30 07229530 2024-05-01 2025-04-30 07229530 frs-core:CurrentFinancialInstruments 2025-04-30 07229530 frs-core:FurnitureFittings 2025-04-30 07229530 frs-core:FurnitureFittings 2024-05-01 2025-04-30 07229530 frs-core:FurnitureFittings 2024-04-30 07229530 frs-core:ShareCapital 2025-04-30 07229530 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07229530 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07229530 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07229530 frs-bus:SmallEntities 2024-05-01 2025-04-30 07229530 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07229530 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07229530 frs-bus:Director1 2024-05-01 2025-04-30 07229530 frs-bus:Director1 2024-04-30 07229530 frs-bus:Director1 2025-04-30 07229530 frs-countries:EnglandWales 2024-05-01 2025-04-30 07229530 2023-04-30 07229530 2024-04-30 07229530 2023-05-01 2024-04-30 07229530 frs-core:CurrentFinancialInstruments 2024-04-30 07229530 frs-core:ShareCapital 2024-04-30 07229530 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 07229530
Kestrel Consulting Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 07229530
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 81,807 82,540
Cash at bank and in hand 38,248 39,921
120,055 122,461
Creditors: Amounts Falling Due Within One Year 6 1,383 1,151
NET CURRENT ASSETS (LIABILITIES) 121,438 123,612
TOTAL ASSETS LESS CURRENT LIABILITIES 121,438 123,612
NET ASSETS 121,438 123,612
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement 121,436 123,610
SHAREHOLDERS' FUNDS 121,438 123,612
For the year ending 30 April 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 her 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 Income Statement.
On behalf of the board
Mrs S Roberts
Director
28/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kestrel Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07229530 . The registered office is Office 135, Boston House, Grove Business Park, Downsview Road, Wantage, OX12 9FF.
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. 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:
Fixtures & Fittings 25% SL
2.3. 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: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2024 6,512
As at 30 April 2025 6,512
Depreciation
As at 1 May 2024 6,512
As at 30 April 2025 6,512
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 81,807 82,540
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 259 253
Other creditors 1,194 1,194
Taxation and social security (2,836 ) (2,598 )
(1,383 ) (1,151 )
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mrs Sheenagh Roberts 82,540 286 (1,020 ) - 81,806
The above loan is unsecured, interest free and repayable on demand.
Page 3