Acorah Software Products - Accounts Production 16.4.675 false true false 10 April 2024 30 April 2025 30 April 2025 15634973 Mr R B Kember Mr N B Kember Mr K L Forrest iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15634973 2024-04-09 15634973 2025-04-30 15634973 2024-04-10 2025-04-30 15634973 frs-core:CurrentFinancialInstruments 2025-04-30 15634973 frs-core:Non-currentFinancialInstruments 2025-04-30 15634973 frs-core:BetweenOneFiveYears 2025-04-30 15634973 frs-core:ComputerEquipment 2025-04-30 15634973 frs-core:ComputerEquipment 2024-04-10 2025-04-30 15634973 frs-core:ComputerEquipment 2024-04-09 15634973 frs-core:MotorVehicles 2025-04-30 15634973 frs-core:MotorVehicles 2024-04-10 2025-04-30 15634973 frs-core:MotorVehicles 2024-04-09 15634973 frs-core:PlantMachinery 2025-04-30 15634973 frs-core:PlantMachinery 2024-04-10 2025-04-30 15634973 frs-core:PlantMachinery 2024-04-09 15634973 frs-core:WithinOneYear 2025-04-30 15634973 frs-core:ShareCapital 2025-04-30 15634973 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 15634973 frs-bus:PrivateLimitedCompanyLtd 2024-04-10 2025-04-30 15634973 frs-bus:FilletedAccounts 2024-04-10 2025-04-30 15634973 frs-bus:SmallEntities 2024-04-10 2025-04-30 15634973 frs-bus:AuditExempt-NoAccountantsReport 2024-04-10 2025-04-30 15634973 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-10 2025-04-30 15634973 frs-bus:Director1 2024-04-10 2025-04-30 15634973 frs-bus:Director2 2024-04-10 2025-04-30 15634973 frs-bus:Director3 2024-04-10 2025-04-30 15634973 frs-countries:EnglandWales 2024-04-10 2025-04-30
Registered number: 15634973
KNGR Security Limited
Unaudited Financial Statements
For the Period 10 April 2024 to 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15634973
30 April 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 59,231
59,231
CURRENT ASSETS
Debtors 5 23,947
Cash at bank and in hand 53,633
77,580
Creditors: Amounts Falling Due Within One Year 6 (80,672 )
NET CURRENT ASSETS (LIABILITIES) (3,092 )
TOTAL ASSETS LESS CURRENT LIABILITIES 56,139
Creditors: Amounts Falling Due After More Than One Year 7 (46,617 )
NET ASSETS 9,522
CAPITAL AND RESERVES
Called up share capital 9 3
Profit and Loss Account 9,519
SHAREHOLDERS' FUNDS 9,522
Page 1
Page 2
For the period 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 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 R B Kember
Director
9th July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KNGR Security Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15634973 . The registered office is Unit 39 Space Business Centre, Knight Road, Rochester, Kent, ME2 2BF.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Plant & Machinery 20% on cost
Motor Vehicles 25% on cost
Computer Equipment 33% on cost
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. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
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.
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.
...CONTINUED
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2.6. Taxation - continued
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 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.
2.7. Debtors
 Short term debtors are measured at transaction price, less any impairment.
2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.9. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 10 April 2024 - - - -
Additions 666 60,219 1,041 61,926
As at 30 April 2025 666 60,219 1,041 61,926
Depreciation
As at 10 April 2024 - - - -
Provided during the period 46 2,509 140 2,695
As at 30 April 2025 46 2,509 140 2,695
Net Book Value
As at 30 April 2025 620 57,710 901 59,231
As at 10 April 2024 - - - -
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
30 April 2025
£
Motor Vehicles 57,710
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5. Debtors
30 April 2025
£
Due within one year
Trade debtors 10,500
Other debtors 10,927
21,427
Due after more than one year
Other debtors 2,520
23,947
6. Creditors: Amounts Falling Due Within One Year
30 April 2025
£
Net obligations under finance lease and hire purchase contracts 7,294
Trade creditors 568
Other creditors 5,529
Taxation and social security 67,281
80,672
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2025
£
Net obligations under finance lease and hire purchase contracts 46,617
8. Obligations Under Finance Leases and Hire Purchase
30 April 2025
£
The future minimum finance lease payments are as follows:
Not later than one year 7,294
Later than one year and not later than five years 46,617
53,911
53,911
9. Share Capital
30 April 2025
£
Allotted, Called up and fully paid 3
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