Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 03171535 Mr Leigh Whitney Mr Christian Hoper Mr Christian Hoper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03171535 2024-07-31 03171535 2025-07-31 03171535 2024-08-01 2025-07-31 03171535 frs-core:CurrentFinancialInstruments 2025-07-31 03171535 frs-core:ComputerEquipment 2025-07-31 03171535 frs-core:ComputerEquipment 2024-08-01 2025-07-31 03171535 frs-core:ComputerEquipment 2024-07-31 03171535 frs-core:FurnitureFittings 2025-07-31 03171535 frs-core:FurnitureFittings 2024-08-01 2025-07-31 03171535 frs-core:FurnitureFittings 2024-07-31 03171535 frs-core:CapitalRedemptionReserve 2025-07-31 03171535 frs-core:SharePremium 2025-07-31 03171535 frs-core:ShareCapital 2025-07-31 03171535 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 03171535 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03171535 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 03171535 frs-bus:SmallEntities 2024-08-01 2025-07-31 03171535 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 03171535 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03171535 frs-bus:Director1 2024-08-01 2025-07-31 03171535 frs-bus:Director2 2024-08-01 2025-07-31 03171535 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 03171535 frs-countries:EnglandWales 2024-08-01 2025-07-31 03171535 2023-07-31 03171535 2024-07-31 03171535 2023-08-01 2024-07-31 03171535 frs-core:CurrentFinancialInstruments 2024-07-31 03171535 frs-core:CapitalRedemptionReserve 2024-07-31 03171535 frs-core:SharePremium 2024-07-31 03171535 frs-core:ShareCapital 2024-07-31 03171535 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 03171535
Konstructive Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Approved Accounting Limited
Konstructive Limited
Contents
Contents

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

Page 1
Konstructive Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 03171535

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,653 |  | 2,697
|  |  | 3,653 |  | 2,697
CURRENT ASSETS
Debtors | 5 | 161,308 |  | 231,959 |
Cash at bank and in hand |  | 543,515 |  | 341,109 |
|  | 704,823 |  | 573,068 |
Creditors: Amounts Falling Due Within One Year | 6 | (403,106 ) |  | (389,857 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 301,717 |  | 183,211
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 305,370 |  | 185,908
NET ASSETS |  |  | 305,370 |  | 185,908
CAPITAL AND RESERVES
Called up share capital | 7 |  | 90 |  | 90
Share premium account |  |  | 20,000 |  | 20,000
Capital redemption reserve |  |  | 10 |  | 10
Profit and Loss Account |  |  | 285,270 |  | 165,808
SHAREHOLDERS' FUNDS |  |  | 305,370 |  | 185,908

Page 1
Page 2
Konstructive Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Leigh Whitney Director
17/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Konstructive Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Konstructive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03171535 . The registered office is Scott House, Suite 1 The Concourse, Waterloo Station, London, England, SE1 7LY.
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:

Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Extended Accounting Period
The period ending 31 July 2023 was extended by six months from the 31st January 2023. The directors took this decision to adjust for the seasonality of the trade.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 3
Sales, marketing and distribution | 10 |  | 11
| 13 |  | 14

Page 3
Page 4
Konstructive Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 17,431 | 51,693 | 69,124
Additions | - | 3,264 | 3,264
As at 31 July 2025 | 17,431 | 54,957 | 72,388
Depreciation
As at 1 August 2024 | 17,431 | 48,996 | 66,427
Provided during the period | - | 2,308 | 2,308
As at 31 July 2025 | 17,431 | 51,304 | 68,735
Net Book Value
As at 31 July 2025 | - | 3,653 | 3,653
As at 1 August 2024 | - | 2,697 | 2,697

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 149,551 |  | 228,749
Prepayments and accrued income | 11,658 |  | 3,111
Other debtors | 99 |  | 99
| 161,308 |  | 231,959

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 17,515 |  | 25,792
Other taxes and social security | 25,291 |  | 22,042
VAT | 64,641 |  | 75,556
Other creditors | 221 |  | 208
Accruals and deferred income | 295,438 |  | 266,259
| 403,106 |  | 389,857

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 90 |  | 90

Page 4