Acorah Software Products - Accounts Production 16.4.675 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11116722 Mr R Kumar Mr R Kumar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11116722 2023-12-31 11116722 2024-12-31 11116722 2024-01-01 2024-12-31 11116722 frs-core:CurrentFinancialInstruments 2024-12-31 11116722 frs-core:ShareCapital 2024-12-31 11116722 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11116722 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11116722 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11116722 frs-bus:SmallEntities 2024-01-01 2024-12-31 11116722 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11116722 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11116722 frs-core:CostValuation 2023-12-31 11116722 frs-core:CostValuation 2024-12-31 11116722 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 11116722 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 11116722 frs-bus:Director1 2024-01-01 2024-12-31 11116722 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 11116722 frs-countries:EnglandWales 2024-01-01 2024-12-31 11116722 2022-12-31 11116722 2023-12-31 11116722 2023-01-01 2023-12-31 11116722 frs-core:CurrentFinancialInstruments 2023-12-31 11116722 frs-core:ShareCapital 2023-12-31 11116722 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11116722
Key2investing Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Goldwyns London LLP
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 11116722
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 50 50
50 50
CURRENT ASSETS
Debtors 5 10,000 10,000
Cash at bank and in hand 39,266 8,274
49,266 18,274
Creditors: Amounts Falling Due Within One Year 6 (51,933 ) (20,894 )
NET CURRENT ASSETS (LIABILITIES) (2,667 ) (2,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,617 ) (2,570 )
NET LIABILITIES (2,617 ) (2,570 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement (2,717 ) (2,670 )
SHAREHOLDERS' FUNDS (2,617) (2,570)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 Income Statement.
On behalf of the board
Mr R Kumar
Director
04/08/2025
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
Key2investing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11116722 . The registered office is 22-25 Portman Close, London, W1H 6BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged his financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Financial Instruments
The company only enters into basic financial transactions that result in the recoginition of financial assets and liabilities like trade and other debtors,creditors, loans from banks and other parties, loans to related parties and investments in non-puttable ordinary shares.
2.5. Fixed Asset Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call banks, other short-term liquid investments with original maturitiesof three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.7. Critical Accounting Judgements And Key Sources Of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
Page 2
Page 3
4. Investments
Joint Ventures
£
Cost
As at 1 January 2024 50
As at 31 December 2024 50
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 50
As at 1 January 2024 50
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by joint venture 10,000 10,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 40,000 -
Bank loans and overdrafts - 10,833
Other creditors 11,933 10,061
51,933 20,894
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and as at the year end there are 100 Ordinary shares in issue.
8. Related Party Transactions
The company has received a loan from the directors and shareholders. At the year end the outstanding amount was £2,061. These loans are interest free and repayable on demand.
As at the year-end, the company owed £10,000 by Vestrow Limited, a joint venture of the company. This amount is a current asset, interest free and repayable on demand.
Page 3