Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09420432 Mr Neil Kent Mrs Tamlynn Kent iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09420432 2024-03-31 09420432 2025-03-31 09420432 2024-04-01 2025-03-31 09420432 frs-core:CurrentFinancialInstruments 2025-03-31 09420432 frs-core:Non-currentFinancialInstruments 2025-03-31 09420432 frs-core:BetweenOneFiveYears 2025-03-31 09420432 frs-core:ComputerEquipment 2025-03-31 09420432 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09420432 frs-core:ComputerEquipment 2024-03-31 09420432 frs-core:FurnitureFittings 2025-03-31 09420432 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09420432 frs-core:FurnitureFittings 2024-03-31 09420432 frs-core:MotorVehicles 2025-03-31 09420432 frs-core:MotorVehicles 2024-04-01 2025-03-31 09420432 frs-core:MotorVehicles 2024-03-31 09420432 frs-core:PlantMachinery 2025-03-31 09420432 frs-core:PlantMachinery 2024-04-01 2025-03-31 09420432 frs-core:PlantMachinery 2024-03-31 09420432 frs-core:WithinOneYear 2025-03-31 09420432 frs-core:ShareCapital 2025-03-31 09420432 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09420432 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09420432 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09420432 frs-bus:SmallEntities 2024-04-01 2025-03-31 09420432 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09420432 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09420432 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 09420432 frs-bus:OrdinaryShareClass1 2025-03-31 09420432 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 09420432 frs-bus:OrdinaryShareClass3 2025-03-31 09420432 frs-bus:Director1 2024-04-01 2025-03-31 09420432 frs-bus:Director2 2024-04-01 2025-03-31 09420432 frs-countries:EnglandWales 2024-04-01 2025-03-31 09420432 2023-03-31 09420432 2024-03-31 09420432 2023-04-01 2024-03-31 09420432 frs-core:CurrentFinancialInstruments 2024-03-31 09420432 frs-core:Non-currentFinancialInstruments 2024-03-31 09420432 frs-core:BetweenOneFiveYears 2024-03-31 09420432 frs-core:WithinOneYear 2024-03-31 09420432 frs-core:ShareCapital 2024-03-31 09420432 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09420432 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 09420432 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31
Registered number: 09420432
Kent Engineers Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
James Khan
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09420432
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,965 14,491
10,965 14,491
CURRENT ASSETS
Debtors 5 4,561 7,724
Cash at bank and in hand 3,634 7,599
8,195 15,323
Creditors: Amounts Falling Due Within One Year 6 (19,003 ) (21,090 )
NET CURRENT ASSETS (LIABILITIES) (10,808 ) (5,767 )
TOTAL ASSETS LESS CURRENT LIABILITIES 157 8,724
Creditors: Amounts Falling Due After More Than One Year 7 - (4,786 )
NET ASSETS 157 3,938
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account 56 3,837
SHAREHOLDERS' FUNDS 157 3,938
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 Neil Kent
Director
30/04/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kent Engineers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09420432 . The registered office is 33 Holly Grove, Fareham, Hampshire, PO16 7UP.
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 customer returns, 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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 year 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: 3 (2024: 2)
3 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 770 34,799 3,308 1,810 40,687
Additions - - - 174 174
As at 31 March 2025 770 34,799 3,308 1,984 40,861
Depreciation
As at 1 April 2024 444 20,978 2,997 1,777 26,196
Provided during the period 82 3,455 78 85 3,700
As at 31 March 2025 526 24,433 3,075 1,862 29,896
Net Book Value
As at 31 March 2025 244 10,366 233 122 10,965
As at 1 April 2024 326 13,821 311 33 14,491
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,540 32
Prepayments and accrued income 2,021 7,692
4,561 7,724
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,786 6,271
Corporation tax 7,426 9,265
VAT 5,847 5,161
Accruals and deferred income 530 315
Directors' loan accounts 414 78
19,003 21,090
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 4,786
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,786 6,271
Later than one year and not later than five years - 4,786
4,786 11,057
4,786 11,057
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
1 Ordinary B shares of £ 1.00 each 1 1
101 101
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