Acorah Software Products - Accounts Production 16.5.460 false true true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 12268248 Mr Liam Bardell Mr Nathan Scarlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12268248 2023-10-31 12268248 2024-10-31 12268248 2023-11-01 2024-10-31 12268248 frs-core:CurrentFinancialInstruments 2024-10-31 12268248 frs-core:ComputerEquipment 2024-10-31 12268248 frs-core:ComputerEquipment 2023-11-01 2024-10-31 12268248 frs-core:ComputerEquipment 2023-10-31 12268248 frs-core:FurnitureFittings 2024-10-31 12268248 frs-core:FurnitureFittings 2023-11-01 2024-10-31 12268248 frs-core:FurnitureFittings 2023-10-31 12268248 frs-core:PlantMachinery 2024-10-31 12268248 frs-core:PlantMachinery 2023-11-01 2024-10-31 12268248 frs-core:PlantMachinery 2023-10-31 12268248 frs-core:ShareCapital 2024-10-31 12268248 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12268248 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12268248 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 12268248 frs-bus:SmallEntities 2023-11-01 2024-10-31 12268248 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12268248 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12268248 frs-bus:Director1 2023-11-01 2024-10-31 12268248 frs-bus:Director1 2023-10-31 12268248 frs-bus:Director1 2024-10-31 12268248 frs-bus:Director2 2023-11-01 2024-10-31 12268248 frs-bus:Director2 2023-10-31 12268248 frs-bus:Director2 2024-10-31 12268248 frs-countries:EnglandWales 2023-11-01 2024-10-31 12268248 2022-10-31 12268248 2023-10-31 12268248 2022-11-01 2023-10-31 12268248 frs-core:CurrentFinancialInstruments 2023-10-31 12268248 frs-core:ShareCapital 2023-10-31 12268248 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 12268248
Kelham Island Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Kelham Island Ltd
Contents
Contents

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

Page 1
Kelham Island Ltd
Balance Sheet
As At 31 October 2024
Balance Sheet
Registered number: 12268248

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,863 |  | 34,941
|  |  | 23,863 |  | 34,941
CURRENT ASSETS
Stocks | 5 | 10,652 |  | 10,652 |
Debtors | 6 | 40,427 |  | 20,909 |
Cash at bank and in hand |  | 36,214 |  | 37,930 |
|  | 87,293 |  | 69,491 |
Creditors: Amounts Falling Due Within One Year | 7 | (138,078 ) |  | (120,088 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (50,785 ) |  | (50,597 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (26,922 ) |  | (15,656 )
NET LIABILITIES |  |  | (26,922 ) |  | (15,656 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (26,924 ) |  | (15,658 )
SHAREHOLDERS' FUNDS |  |  | (26,922) |  | (15,656)

For the year ending 31 October 2024 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 Liam Bardell Director
28/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Kelham Island Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2024
Notes to the Financial Statements
1. General Information
Kelham Island Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12268248 . The registered office is UNIT 20 DEVONSHIRE BUSINESS PARK, 56 ELDON STREET, SHEFFIELD, SOUTH YORKSHIRE, S1 4GT.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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 | 25% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 17)
17 17
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2023 | 1,810 | 126,474 | 2,456 | 130,740
Additions | - | 10,727 | - | 10,727
As at 31 October 2024 | 1,810 | 137,201 | 2,456 | 141,467

...CONTINUED
Page 2
Page 3
Kelham Island Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024

Depreciation
As at 1 November 2023 | 1,617 | 92,785 | 1,397 | 95,799
Provided during the period | 193 | 20,998 | 614 | 21,805
As at 31 October 2024 | 1,810 | 113,783 | 2,011 | 117,604
Net Book Value
As at 31 October 2024 | - | 23,418 | 445 | 23,863
As at 1 November 2023 | 193 | 33,689 | 1,059 | 34,941

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Materials | 10,652 |  | 10,652

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 846 |  | 4,918
Other debtors | 39,581 |  | 15,991
| 40,427 |  | 20,909

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 41,070 |  | 37,146
Bank loans and overdrafts | 18,243 |  | -
Other loans | 30,000 |  | 30,000
Other creditors | 26,448 |  | 28,379
Taxation and social security | 22,317 |  | 24,563
| 138,078 |  | 120,088

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Liam Bardell | - | 4,068 | - | - | -
Mr Nathan Scarlett | - | 4,026 | - | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 3