Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11173237 F Woolcott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11173237 2024-01-31 11173237 2025-01-31 11173237 2024-02-01 2025-01-31 11173237 frs-core:CurrentFinancialInstruments 2025-01-31 11173237 frs-core:PlantMachinery 2025-01-31 11173237 frs-core:PlantMachinery 2024-02-01 2025-01-31 11173237 frs-core:PlantMachinery 2024-01-31 11173237 frs-core:ShareCapital 2025-01-31 11173237 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11173237 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11173237 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11173237 frs-bus:SmallEntities 2024-02-01 2025-01-31 11173237 frs-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 11173237 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11173237 frs-bus:Director1 2024-02-01 2025-01-31 11173237 frs-core:CurrentFinancialInstruments 1 2025-01-31 11173237 frs-core:CurrentFinancialInstruments 2 2025-01-31 11173237 frs-countries:EnglandWales 2024-02-01 2025-01-31 11173237 2023-01-31 11173237 2024-01-31 11173237 2023-02-01 2024-01-31 11173237 frs-core:CurrentFinancialInstruments 2024-01-31 11173237 frs-core:ShareCapital 2024-01-31 11173237 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11173237 frs-core:CurrentFinancialInstruments 1 2024-01-31 11173237 frs-core:CurrentFinancialInstruments 2 2024-01-31
Registered number: 11173237
Off The Kerb Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
O A George & Co
Chartered Certified Accountants & Registered Auditors
104 New Cross Road
New Cross
London
SE14 5BA
Off The Kerb Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3
Notes to the Financial Statements | 4—6

Page 1
Off The Kerb Limited
Company Information
For The Year Ended 31 January 2025
Company Information

Director | F Woolcott
Company Number | 11173237
Registered Office | 104 New Cross Road
| New Cross
| London
| SE14 5BA
Accountants | O A George & Co
| Chartered Certified Accountants & Registered Auditors
| 104 New Cross Road
| New Cross
| London
| SE14 5BA

Page 1
Page 2
Off The Kerb Limited
Accountant's Report
For The Year Ended 31 January 2025
Accountant's Report
In accordance with the engagement letter dated 09 October 2023, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 January 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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.

16 October 2025

O A George & Co
Chartered Certified Accountants & Registered Auditors
104 New Cross Road
New Cross
London
SE14 5BA
Page 2
Page 3
Off The Kerb Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 11173237

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 63,242 |  | 46,753
|  |  | 63,242 |  | 46,753
CURRENT ASSETS
Debtors | 5 | 905 |  | 9,495 |
Cash at bank and in hand |  | 25,316 |  | 12,344 |
|  | 26,221 |  | 21,839 |
Creditors: Amounts Falling Due Within One Year | 6 | (99,448 ) |  | (38,101 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (73,227 ) |  | (16,262 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (9,985 ) |  | 30,491
NET (LIABILITIES)/ASSETS |  |  | (9,985 ) |  | 30,491
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (9,986 ) |  | 30,490
SHAREHOLDERS' FUNDS |  |  | (9,985) |  | 30,491

For the year ending 31 January 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 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 Profit and Loss Account.
On behalf of the board

F Woolcott Director
16 October 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Off The Kerb Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Off The Kerb Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11173237 . The registered office is 104 New Cross Road, New Cross, London, SE14 5BA.
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. 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 | Depreciation - 25% on cost

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: NIL (2024: NIL)
- -
Page 4
Page 5
Off The Kerb Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 February 2024 | 98,228
Additions | 57,683
Disposals | (38,331 )
As at 31 January 2025 | 117,580
Depreciation
As at 1 February 2024 | 51,475
Provided during the period | 29,395
Disposals | (26,532 )
As at 31 January 2025 | 54,338
Net Book Value
As at 31 January 2025 | 63,242
As at 1 February 2024 | 46,753

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 685 |  | 685
Other debtors | 220 |  | -
VAT | - |  | 8,810
| 905 |  | 9,495

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,241 |  | 8,150
Other loans -MCT | 90,000 |  | 19,000
Corporation tax | (1,156 ) |  | (1,156 )
VAT | 1,717 |  | -
Other creditors -MCT | 2,430 |  | 6,430
Capital One Card | 233 |  | -
BarclayCard | 101 |  | -
Accruals and deferred income | 2,409 |  | 3,644
Director's loan account | 473 |  | 2,033
| 99,448 |  | 38,101

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5
Page 6
Off The Kerb Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
8. Reserves
Retained
earnings
£
At 1 February 2024 30,490
Profit for the year (40,476)
Dividends 0
---------
At 31 January 2025 (9,986)
======
Page 6