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 09326574 Mr Graham Kinnear Mrs Louise Kinnear iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09326574 2024-03-31 09326574 2025-03-31 09326574 2024-04-01 2025-03-31 09326574 frs-core:CurrentFinancialInstruments 2025-03-31 09326574 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09326574 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09326574 frs-core:LandBuildings 2025-03-31 09326574 frs-core:LandBuildings 2024-04-01 2025-03-31 09326574 frs-core:LandBuildings 2024-03-31 09326574 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09326574 frs-core:PlantMachinery 2025-03-31 09326574 frs-core:PlantMachinery 2024-04-01 2025-03-31 09326574 frs-core:PlantMachinery 2024-03-31 09326574 frs-core:ShareCapital 2025-03-31 09326574 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09326574 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09326574 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09326574 frs-bus:SmallEntities 2024-04-01 2025-03-31 09326574 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09326574 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09326574 frs-bus:Director1 2024-04-01 2025-03-31 09326574 frs-bus:Director2 2024-04-01 2025-03-31 09326574 frs-countries:EnglandWales 2024-04-01 2025-03-31 09326574 2023-03-31 09326574 2024-03-31 09326574 2023-04-01 2024-03-31 09326574 frs-core:CurrentFinancialInstruments 2024-03-31 09326574 frs-core:ShareCapital 2024-03-31 09326574 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09326574
G K Associates (Northampton) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Michael Paul Accountants Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of G K Associates (Northampton) Limited for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of G K Associates (Northampton) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of G K Associates (Northampton) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of G K Associates (Northampton) Limited and state those matters that we have agreed to state to the directors of G K Associates (Northampton) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G K Associates (Northampton) Limited and its directors as a body for our work or for this report.
It is your duty to ensure that G K Associates (Northampton) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of G K Associates (Northampton) Limited . You consider that G K Associates (Northampton) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of G K Associates (Northampton) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
08/08/2025
Michael Paul Accountants Limited
A member of the Association of Chartered Certified Accountants
Studio 2, Lamport Manor
Old Road, Lamport
Northampton
Northamptonshire
NN6 9HF
Page 1
Page 2
Balance Sheet
Registered number: 09326574
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,444 2,936
3,444 2,936
CURRENT ASSETS
Debtors 5 13,196 17,174
Cash at bank and in hand 54,605 66,650
67,801 83,824
Creditors: Amounts Falling Due Within One Year 6 (21,920 ) (29,068 )
NET CURRENT ASSETS (LIABILITIES) 45,881 54,756
TOTAL ASSETS LESS CURRENT LIABILITIES 49,325 57,692
PROVISIONS FOR LIABILITIES
Deferred Taxation (282 ) (51 )
NET ASSETS 49,043 57,641
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 49,040 57,638
SHAREHOLDERS' FUNDS 49,043 57,641
Page 2
Page 3
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 Graham Kinnear
Director
08/08/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
G K Associates (Northampton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09326574 . The registered office is 17 Mill Lane, Isham, Kettering, Northamptonshire, NN14 1HN.
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.
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:
Freehold 10% on cost
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 April 2024 3,913 4,991 8,904
Additions - 1,109 1,109
As at 31 March 2025 3,913 6,100 10,013
Depreciation
As at 1 April 2024 1,141 4,827 5,968
Provided during the period 392 209 601
As at 31 March 2025 1,533 5,036 6,569
Net Book Value
As at 31 March 2025 2,380 1,064 3,444
As at 1 April 2024 2,772 164 2,936
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,584 16,948
Other debtors 612 226
13,196 17,174
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 714 560
Other creditors 1,053 1,003
Taxation and social security 20,153 27,505
21,920 29,068
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
Page 5