Acorah Software Products - Accounts Production 16.4.675 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 14219833 Mr Colin Ralphs Mr Krzysztof Rynkowski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14219833 2024-06-30 14219833 2025-06-30 14219833 2024-07-01 2025-06-30 14219833 frs-core:CurrentFinancialInstruments 2025-06-30 14219833 frs-core:NetGoodwill 2025-06-30 14219833 frs-core:NetGoodwill 2024-07-01 2025-06-30 14219833 frs-core:NetGoodwill 2024-06-30 14219833 frs-core:MotorVehicles 2025-06-30 14219833 frs-core:MotorVehicles 2024-07-01 2025-06-30 14219833 frs-core:MotorVehicles 2024-06-30 14219833 frs-core:PlantMachinery 2025-06-30 14219833 frs-core:PlantMachinery 2024-07-01 2025-06-30 14219833 frs-core:PlantMachinery 2024-06-30 14219833 frs-core:RevaluationReserve 2024-06-30 14219833 frs-core:RevaluationReserve 2025-06-30 14219833 frs-core:ShareCapital 2025-06-30 14219833 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 14219833 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14219833 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 14219833 frs-bus:SmallEntities 2024-07-01 2025-06-30 14219833 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14219833 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14219833 frs-bus:Director1 2024-07-01 2025-06-30 14219833 frs-bus:Director2 2024-07-01 2025-06-30 14219833 frs-countries:EnglandWales 2024-07-01 2025-06-30 14219833 2023-06-30 14219833 2024-06-30 14219833 2023-07-01 2024-06-30 14219833 frs-core:CurrentFinancialInstruments 2024-06-30 14219833 frs-core:RevaluationReserve 2024-06-30 14219833 frs-core:ShareCapital 2024-06-30 14219833 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14219833
KC Bodywork Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
AJI Accounting Solutions Ltd
Accsol House
High Street, Johnstown
Wrexham
LL14 2SH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14219833
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 16,800 19,200
Tangible Assets 5 2,211 2,852
19,011 22,052
CURRENT ASSETS
Debtors 6 3,012 1,200
Cash at bank and in hand 16,377 16,940
19,389 18,140
Creditors: Amounts Falling Due Within One Year 7 (16,010 ) (20,040 )
NET CURRENT ASSETS (LIABILITIES) 3,379 (1,900 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,390 20,152
NET ASSETS 22,390 20,152
CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve 9 3,781 3,781
Profit and Loss Account 18,607 16,369
SHAREHOLDERS' FUNDS 22,390 20,152
Page 1
Page 2
For the year ending 30 June 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 Krzysztof Rynkowski
Director
07/08/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KC Bodywork Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14219833 . The registered office is Accsol House, High Street, Johnstown, Wrexham, LL14 2SH.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Page 3
Page 4
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 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: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2024 24,000
As at 30 June 2025 24,000
Amortisation
As at 1 July 2024 4,800
Provided during the period 2,400
As at 30 June 2025 7,200
Net Book Value
As at 30 June 2025 16,800
As at 1 July 2024 19,200
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2024 1,003 3,781 4,784
As at 30 June 2025 1,003 3,781 4,784
Depreciation
As at 1 July 2024 278 1,654 1,932
Provided during the period 109 532 641
As at 30 June 2025 387 2,186 2,573
Net Book Value
As at 30 June 2025 616 1,595 2,211
As at 1 July 2024 725 2,127 2,852
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,200
Directors' loan accounts 3,012 -
3,012 1,200
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 147 1,443
Bank loans and overdrafts 8,930 -
Corporation tax 1,992 13,896
VAT 4,297 4,057
Accruals and deferred income 644 644
16,010 20,040
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5
Page 6
9. Reserves
Revaluation Reserve
£
As at 1 July 2024 3,781
As at 30 June 2025 3,781
Page 6