Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 3254170 P Rivers G N Birch R Robinson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3254170 2023-12-31 3254170 2024-12-31 3254170 2024-01-01 2024-12-31 3254170 frs-core:CurrentFinancialInstruments 2024-12-31 3254170 frs-core:Non-currentFinancialInstruments 2024-12-31 3254170 frs-core:ComputerEquipment 2024-12-31 3254170 frs-core:ComputerEquipment 2024-01-01 2024-12-31 3254170 frs-core:ComputerEquipment 2023-12-31 3254170 frs-core:FurnitureFittings 2024-12-31 3254170 frs-core:FurnitureFittings 2024-01-01 2024-12-31 3254170 frs-core:FurnitureFittings 2023-12-31 3254170 frs-core:PlantMachinery 2024-12-31 3254170 frs-core:PlantMachinery 2024-01-01 2024-12-31 3254170 frs-core:PlantMachinery 2023-12-31 3254170 frs-core:ShareCapital 2024-12-31 3254170 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 3254170 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 3254170 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 3254170 frs-bus:SmallEntities 2024-01-01 2024-12-31 3254170 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 3254170 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 3254170 1 2024-01-01 2024-12-31 3254170 frs-bus:Director1 2024-01-01 2024-12-31 3254170 frs-bus:Director2 2024-01-01 2024-12-31 3254170 frs-bus:Director3 2024-01-01 2024-12-31 3254170 frs-countries:EnglandWales 2024-01-01 2024-12-31 3254170 2022-12-31 3254170 2023-12-31 3254170 2023-01-01 2023-12-31 3254170 frs-core:CurrentFinancialInstruments 2023-12-31 3254170 frs-core:Non-currentFinancialInstruments 2023-12-31 3254170 frs-core:ShareCapital 2023-12-31 3254170 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 3254170
K. C. Chessington Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 3254170
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,322 21,614
21,322 21,614
CURRENT ASSETS
Stocks 5 1,915 2,464
Debtors 6 15,641 6,922
Cash at bank and in hand 6,405 7,436
23,961 16,822
Creditors: Amounts Falling Due Within One Year 7 (18,087 ) (20,569 )
NET CURRENT ASSETS (LIABILITIES) 5,874 (3,747 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,196 17,867
Creditors: Amounts Falling Due After More Than One Year 8 (5,000 ) (11,000 )
NET ASSETS 22,196 6,867
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 22,096 6,767
SHAREHOLDERS' FUNDS 22,196 6,867
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Page 2
For the year ending 31 December 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
G N Birch
Director
R Robinson
Director
11/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
K. C. Chessington Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3254170 . The registered office is The King's Centre, Coppard Gardens, Chessington, Surrey, KT9 2GZ.
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:
Sports Equipment 20% on reducing balance
Furniture & Equipment 20% on reducing balance
Catering Equipment 20% on reducing balance
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 15)
16 15
4. Tangible Assets
Sports Equipment Furniture & Equipment Catering Equipment Total
£ £ £ £
Cost
As at 1 January 2024 9,041 24,688 50,200 83,929
Additions 1,133 - 4,243 5,376
Disposals - (782 ) (2,991 ) (3,773 )
As at 31 December 2024 10,174 23,906 51,452 85,532
Depreciation
As at 1 January 2024 7,320 21,353 33,642 62,315
Provided during the period 571 644 4,120 5,335
Disposals - (652 ) (2,788 ) (3,440 )
As at 31 December 2024 7,891 21,345 34,974 64,210
Net Book Value
As at 31 December 2024 2,283 2,561 16,478 21,322
As at 1 January 2024 1,721 3,335 16,558 21,614
5. Stocks
2024 2023
£ £
Stock 1,915 2,464
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,426 6,562
Amounts owed by group undertakings 7,787 -
Other debtors 428 360
15,641 6,922
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 158 -
Amounts owed to group undertakings - 2,491
Other creditors 11,257 11,360
Taxation and social security 6,672 6,718
18,087 20,569
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 5,000 11,000
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is King's Church, Chessington, a charity registered in the United Kingdom, by virtue of it's ownership of 100% of the issued share capital in the company.
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