Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10131149 Mrs Svetlana Kumanova iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10131149 2024-08-31 10131149 2025-08-31 10131149 2024-09-01 2025-08-31 10131149 frs-core:CurrentFinancialInstruments 2025-08-31 10131149 frs-core:Non-currentFinancialInstruments 2025-08-31 10131149 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-08-31 10131149 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-01 2025-08-31 10131149 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-08-31 10131149 frs-core:SharePremium 2025-08-31 10131149 frs-core:ShareCapital 2025-08-31 10131149 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10131149 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10131149 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10131149 frs-bus:SmallEntities 2024-09-01 2025-08-31 10131149 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10131149 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10131149 frs-bus:Director1 2024-09-01 2025-08-31 10131149 frs-countries:EnglandWales 2024-09-01 2025-08-31 10131149 2023-08-31 10131149 2024-08-31 10131149 2023-09-01 2024-08-31 10131149 frs-core:CurrentFinancialInstruments 2024-08-31 10131149 frs-core:Non-currentFinancialInstruments 2024-08-31 10131149 frs-core:SharePremium 2024-08-31 10131149 frs-core:ShareCapital 2024-08-31 10131149 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10131149
KINDERGIFTS LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
KINDERGIFTS LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
KINDERGIFTS LTD
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10131149

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 7,878
|  |  | - |  | 7,878
CURRENT ASSETS
Debtors | 5 | - |  | 290 |
Cash at bank and in hand |  | 1,048 |  | 17,822 |
|  | 1,048 |  | 18,112 |
Creditors: Amounts Falling Due Within One Year | 6 | (76,940 ) |  | (90,625 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (75,892 ) |  | (72,513 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (75,892 ) |  | (64,635 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (1,502 )
NET LIABILITIES |  |  | (75,892 ) |  | (66,137 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 618 |  | 618
Share premium account |  |  | 85,863 |  | 85,863
Profit and Loss Account |  |  | (162,373 ) |  | (152,618 )
SHAREHOLDERS' FUNDS |  |  | (75,892) |  | (66,137)

Page 1
Page 2
KINDERGIFTS LTD
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 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 her 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

Mrs Svetlana Kumanova Director
10th October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
KINDERGIFTS LTD
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
KINDERGIFTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10131149 . The registered office is 11 Warrington Crescent, London, W9 1ED.
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 - Intellectual Property
Intellectual property assets are software, it is amortised to the profit and loss account over its estimated economic life of 5 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 1 September 2024 | 152,616
As at 31 August 2025 | 152,616
Amortisation
As at 1 September 2024 | 144,738
Provided during the period | 7,878
As at 31 August 2025 | 152,616
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | 7,878

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | - |  | 290

Page 3
Page 4
KINDERGIFTS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 1,959
Other creditors | 75,892 |  | 88,166
Accruals and deferred income | 1,048 |  | 500
| 76,940 |  | 90,625

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,502

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 618 |  | 618

Page 4