Acorah Software Products - Accounts Production 16.4.660 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06941728 Mr Osman Emin Mrs Amanda Emin Mr Osman Emin false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06941728 2024-03-31 06941728 2025-03-31 06941728 2024-04-01 2025-03-31 06941728 frs-core:CurrentFinancialInstruments 2025-03-31 06941728 frs-core:Non-currentFinancialInstruments 2025-03-31 06941728 frs-core:BetweenOneFiveYears 2025-03-31 06941728 frs-core:MotorVehicles 2025-03-31 06941728 frs-core:MotorVehicles 2024-04-01 2025-03-31 06941728 frs-core:MotorVehicles 2024-03-31 06941728 frs-core:PlantMachinery 2025-03-31 06941728 frs-core:PlantMachinery 2024-04-01 2025-03-31 06941728 frs-core:PlantMachinery 2024-03-31 06941728 frs-core:ShareCapital 2025-03-31 06941728 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06941728 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06941728 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06941728 frs-bus:SmallEntities 2024-04-01 2025-03-31 06941728 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06941728 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06941728 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 06941728 frs-bus:OrdinaryShareClass1 2025-03-31 06941728 1 2024-04-01 2025-03-31 06941728 frs-bus:Director1 2024-04-01 2025-03-31 06941728 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06941728 frs-core:Non-currentFinancialInstruments 1 2025-03-31 06941728 frs-countries:EnglandWales 2024-04-01 2025-03-31 06941728 2023-03-31 06941728 2024-03-31 06941728 2023-04-01 2024-03-31 06941728 frs-core:CurrentFinancialInstruments 2024-03-31 06941728 frs-core:Non-currentFinancialInstruments 2024-03-31 06941728 frs-core:BetweenOneFiveYears 2024-03-31 06941728 frs-core:ShareCapital 2024-03-31 06941728 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06941728 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 06941728 frs-core:CurrentFinancialInstruments 1 2024-03-31 06941728 frs-core:Non-currentFinancialInstruments 1 2024-03-31 06941728 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 06941728
Kindly Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06941728
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44,284 10,732
44,284 10,732
CURRENT ASSETS
Debtors 5 12,864 1,539
Cash at bank and in hand 56,774 56,992
69,638 58,531
Creditors: Amounts Falling Due Within One Year 6 (52,243 ) (73,178 )
NET CURRENT ASSETS (LIABILITIES) 17,395 (14,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES 61,679 (3,915 )
Creditors: Amounts Falling Due After More Than One Year 7 (23,643 ) (102 )
NET ASSETS/(LIABILITIES) 38,036 (4,017 )
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account 37,935 (4,118 )
SHAREHOLDERS' FUNDS 38,036 (4,017)
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 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 Osman Emin
Director
17 July 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
Kindly Limited Registered number 06941728 is a limited by shares company incorporated in England & Wales. The Registered Office is 39 High Street, Orpington, Kent, BR6 0JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover represents amounts receivable for goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% reducing balance
Motor Vehicles 20% reducing balance
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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 3
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 37,665 28,415 66,080
Additions 3,800 42,855 46,655
Disposals - (28,415 ) (28,415 )
As at 31 March 2025 41,465 42,855 84,320
Depreciation
As at 1 April 2024 30,464 24,884 55,348
Provided during the period 2,201 7,371 9,572
Disposals - (24,884 ) (24,884 )
As at 31 March 2025 32,665 7,371 40,036
Net Book Value
As at 31 March 2025 8,800 35,484 44,284
As at 1 April 2024 7,201 3,531 10,732
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,550 330
VAT 3,314 -
Net wages - 1,209
12,864 1,539
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,376 16,250
Corporation tax 7,359 15,930
Other taxes and social security 270 257
VAT - 2,431
Other creditors (1,020 ) 1,183
Other creditors: Credit cards - (35 )
Other creditors: Cap on Tap credit card - 13,331
Accruals and deferred income 23,831 23,831
Hire purchase 4,427 -
52,243 73,178
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 23,643 -
Other creditors (1) - 102
23,643 102
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 23,643 -
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
101 Ordinary Shares of £ 1.000 each 101 101
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 26,045 66,360
11. Controlling Party
The company's controlling party is Mr Osman Emin by virtue of his ownership of 75% of the issued share capital in the company.
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