Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07176277 Mr J T Curtis Mrs A Curtis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07176277 2024-03-31 07176277 2025-03-31 07176277 2024-04-01 2025-03-31 07176277 frs-core:CurrentFinancialInstruments 2025-03-31 07176277 frs-core:Non-currentFinancialInstruments 2025-03-31 07176277 frs-core:ComputerEquipment 2025-03-31 07176277 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07176277 frs-core:ComputerEquipment 2024-03-31 07176277 frs-core:FurnitureFittings 2025-03-31 07176277 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07176277 frs-core:FurnitureFittings 2024-03-31 07176277 frs-core:PlantMachinery 2025-03-31 07176277 frs-core:PlantMachinery 2024-04-01 2025-03-31 07176277 frs-core:PlantMachinery 2024-03-31 07176277 frs-core:ShareCapital 2025-03-31 07176277 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07176277 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07176277 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07176277 frs-bus:SmallEntities 2024-04-01 2025-03-31 07176277 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07176277 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07176277 frs-bus:Director1 2024-04-01 2025-03-31 07176277 frs-bus:Director2 2024-04-01 2025-03-31 07176277 frs-countries:EnglandWales 2024-04-01 2025-03-31 07176277 2023-03-31 07176277 2024-03-31 07176277 2023-04-01 2024-03-31 07176277 frs-core:CurrentFinancialInstruments 2024-03-31 07176277 frs-core:Non-currentFinancialInstruments 2024-03-31 07176277 frs-core:ShareCapital 2024-03-31 07176277 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07176277
Kokoro Promotions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07176277
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,462 5,250
4,462 5,250
CURRENT ASSETS
Stocks 5 400 400
Debtors 6 3,097 530
Cash at bank and in hand 730 429
4,227 1,359
Creditors: Amounts Falling Due Within One Year 7 (27,732 ) (12,710 )
NET CURRENT ASSETS (LIABILITIES) (23,505 ) (11,351 )
TOTAL ASSETS LESS CURRENT LIABILITIES (19,043 ) (6,101 )
Creditors: Amounts Falling Due After More Than One Year 8 (333 ) (2,333 )
NET LIABILITIES (19,376 ) (8,434 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (19,378 ) (8,436 )
SHAREHOLDERS' FUNDS (19,376) (8,434)
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For the year ending 31 March 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 J T Curtis
Director
15 October 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Kokoro Promotions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07176277 . The registered office is Oswaldtwistle Mills Business Centre, Clifton Mill, Pickup Street, Accrington, BB5 0EY.
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. Significant judgements and estimations
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
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 15% reducing balance
Fixtures & Fittings 15% reducing balance
Equipment 15% reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value. Cost includes all direct costs, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
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2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet.  Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Equipment Total
£ £ £ £
Cost
As at 1 April 2024 400 2,100 10,200 12,700
As at 31 March 2025 400 2,100 10,200 12,700
Depreciation
As at 1 April 2024 361 1,875 5,214 7,450
Provided during the period 6 34 748 788
As at 31 March 2025 367 1,909 5,962 8,238
Net Book Value
As at 31 March 2025 33 191 4,238 4,462
As at 1 April 2024 39 225 4,986 5,250
5. Stocks
2025 2024
£ £
Stock 400 400
6. Debtors
2025 2024
£ £
Due within one year
Deferred tax current asset 3,097 530
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 2,000 2,001
Accruals and deferred income 397 384
Directors' loan accounts 25,335 10,325
27,732 12,710
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 333 2,333
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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