Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 05240889 Mr Christopher Joy Mrs Jennifer Joy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05240889 2023-10-31 05240889 2024-10-31 05240889 2023-11-01 2024-10-31 05240889 frs-core:CurrentFinancialInstruments 2024-10-31 05240889 frs-core:ComputerEquipment 2024-10-31 05240889 frs-core:ComputerEquipment 2023-11-01 2024-10-31 05240889 frs-core:ComputerEquipment 2023-10-31 05240889 frs-core:FurnitureFittings 2024-10-31 05240889 frs-core:FurnitureFittings 2023-11-01 2024-10-31 05240889 frs-core:FurnitureFittings 2023-10-31 05240889 frs-core:NetGoodwill 2024-10-31 05240889 frs-core:NetGoodwill 2023-11-01 2024-10-31 05240889 frs-core:NetGoodwill 2023-10-31 05240889 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 05240889 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 05240889 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 05240889 frs-core:MotorVehicles 2024-10-31 05240889 frs-core:MotorVehicles 2023-11-01 2024-10-31 05240889 frs-core:MotorVehicles 2023-10-31 05240889 frs-core:PlantMachinery 2024-10-31 05240889 frs-core:PlantMachinery 2023-11-01 2024-10-31 05240889 frs-core:PlantMachinery 2023-10-31 05240889 frs-core:ShareCapital 2024-10-31 05240889 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05240889 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 05240889 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 05240889 frs-bus:SmallEntities 2023-11-01 2024-10-31 05240889 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 05240889 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 05240889 frs-bus:Director1 2023-11-01 2024-10-31 05240889 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 05240889 frs-core:CurrentFinancialInstruments 2 2024-10-31 05240889 frs-countries:EnglandWales 2023-11-01 2024-10-31 05240889 2022-10-31 05240889 2023-10-31 05240889 2022-11-01 2023-10-31 05240889 frs-core:CurrentFinancialInstruments 2023-10-31 05240889 frs-core:ShareCapital 2023-10-31 05240889 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05240889 frs-core:CurrentFinancialInstruments 1 2023-10-31 05240889 frs-core:CurrentFinancialInstruments 2 2023-10-31
Registered number: 05240889
Kaleidoscope (Bournemouth) Limited
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05240889
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 15,367 18,112
15,367 18,112
CURRENT ASSETS
Stocks 6 16,000 20,000
Debtors 7 972 2,579
Cash at bank and in hand 54,054 33,104
71,026 55,683
Creditors: Amounts Falling Due Within One Year 8 (22,161 ) (16,557 )
NET CURRENT ASSETS (LIABILITIES) 48,865 39,126
TOTAL ASSETS LESS CURRENT LIABILITIES 64,232 57,238
NET ASSETS 64,232 57,238
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 64,132 57,138
SHAREHOLDERS' FUNDS 64,232 57,238
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For the year ending 31 October 2024 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
Mr Christopher Joy
Director
11/07/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Kaleidoscope (Bournemouth) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05240889 . The registered office is Flat 1, 2 Percy Road, Bournemouth, BH5 1JE.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 9,000
As at 31 October 2024 9,000
Amortisation
As at 1 November 2023 9,000
As at 31 October 2024 9,000
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Hire Stock Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2023 5,000 4,408 123,119 2,970
Additions - 55 1,461 41
As at 31 October 2024 5,000 4,463 124,580 3,011
Depreciation
As at 1 November 2023 5,000 4,061 106,843 2,676
Provided during the period - 93 4,538 83
Disposals - - - -
As at 31 October 2024 5,000 4,154 111,381 2,759
Net Book Value
As at 31 October 2024 - 309 13,199 252
As at 1 November 2023 - 347 16,276 294
Computer Equipment Total
£ £
Cost
As at 1 November 2023 13,931 149,428
Additions 947 2,504
As at 31 October 2024 14,878 151,932
Depreciation
As at 1 November 2023 12,736 131,316
Provided during the period - 4,714
Disposals 535 535
As at 31 October 2024 13,271 136,565
...CONTINUED
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Net Book Value
As at 31 October 2024 1,607 15,367
As at 1 November 2023 1,195 18,112
6. Stocks
2024 2023
£ £
Stock 16,000 20,000
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 366 356
Other debtors- retail cards - 1,002
Other debtors- Hire cards 337 952
PAYE control & NI Control 269 269
972 2,579
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,038 6,383
Corporation tax 6,156 3,320
VAT 6,373 6,280
Accruals and deferred income 590 570
Director's loan account 4 4
22,161 16,557
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 17,000 18,829
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