Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09539187 Mr Dominic Taylor Mrs Judith Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09539187 2024-04-30 09539187 2025-04-30 09539187 2024-05-01 2025-04-30 09539187 frs-core:CurrentFinancialInstruments 2025-04-30 09539187 frs-core:ComputerEquipment 2025-04-30 09539187 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09539187 frs-core:ComputerEquipment 2024-04-30 09539187 frs-core:MotorVehicles 2025-04-30 09539187 frs-core:MotorVehicles 2024-05-01 2025-04-30 09539187 frs-core:MotorVehicles 2024-04-30 09539187 frs-core:PlantMachinery 2025-04-30 09539187 frs-core:PlantMachinery 2024-05-01 2025-04-30 09539187 frs-core:PlantMachinery 2024-04-30 09539187 frs-core:ShareCapital 2025-04-30 09539187 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09539187 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09539187 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09539187 frs-bus:SmallEntities 2024-05-01 2025-04-30 09539187 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09539187 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09539187 frs-bus:Director1 2024-05-01 2025-04-30 09539187 frs-bus:Director2 2024-05-01 2025-04-30 09539187 frs-countries:EnglandWales 2024-05-01 2025-04-30 09539187 2023-04-30 09539187 2024-04-30 09539187 2023-05-01 2024-04-30 09539187 frs-core:CurrentFinancialInstruments 2024-04-30 09539187 frs-core:ShareCapital 2024-04-30 09539187 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09539187
The Koi House Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Radford & Sergeant Limited
9 Greyfriars Road
Reading
Berkshire
RG1 1NU
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09539187
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 107,138 75,397
107,138 75,397
CURRENT ASSETS
Debtors 5 29,098 6,745
Cash at bank and in hand 18,272 1,612
47,370 8,357
Creditors: Amounts Falling Due Within One Year 6 (167,037 ) (130,390 )
NET CURRENT ASSETS (LIABILITIES) (119,667 ) (122,033 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,529 ) (46,636 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,356 ) (14,325 )
NET LIABILITIES (32,885 ) (60,961 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (32,886 ) (60,962 )
SHAREHOLDERS' FUNDS (32,885) (60,961)
For the year 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 Dominic Taylor
Director
31 July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Koi House Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09539187 . The registered office is c/o Radford & Sergeant Limited, Quatro House, Lyon Way, Camberley, Surrey, GU16 7ER.
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.
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 10% reducing balance
Motor Vehicles 25% straight line
Computer Equipment 25% straight line
2.4. 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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 125,265 8,000 4,996 138,261
Additions 42,669 - 1,678 44,347
As at 30 April 2025 167,934 8,000 6,674 182,608
Depreciation
As at 1 May 2024 50,102 8,000 4,762 62,864
Provided during the period 11,953 - 653 12,606
As at 30 April 2025 62,055 8,000 5,415 75,470
Net Book Value
As at 30 April 2025 105,879 - 1,259 107,138
As at 1 May 2024 75,163 - 234 75,397
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 29,098 6,745
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,323 4,826
Bank loans and overdrafts - 2,450
VAT 5,551 2,304
Net wages 1,516 1,516
Accruals and deferred income 1,150 1,100
Directors' loan accounts 137,497 118,194
167,037 130,390
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3