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 07989420 Mr Artur Kapllaj Mr Artur Kapllaj true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07989420 2024-03-31 07989420 2025-03-31 07989420 2024-04-01 2025-03-31 07989420 frs-core:CurrentFinancialInstruments 2025-03-31 07989420 frs-core:Non-currentFinancialInstruments 2025-03-31 07989420 frs-core:BetweenOneFiveYears 2025-03-31 07989420 frs-core:FurnitureFittings 2025-03-31 07989420 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07989420 frs-core:FurnitureFittings 2024-03-31 07989420 frs-core:NetGoodwill 2025-03-31 07989420 frs-core:NetGoodwill 2024-04-01 2025-03-31 07989420 frs-core:NetGoodwill 2024-03-31 07989420 frs-core:MotorVehicles 2025-03-31 07989420 frs-core:MotorVehicles 2024-04-01 2025-03-31 07989420 frs-core:MotorVehicles 2024-03-31 07989420 frs-core:ShareCapital 2025-03-31 07989420 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07989420 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07989420 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07989420 frs-bus:SmallEntities 2024-04-01 2025-03-31 07989420 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07989420 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07989420 1 2024-04-01 2025-03-31 07989420 frs-bus:Director1 2024-04-01 2025-03-31 07989420 frs-countries:EnglandWales 2024-04-01 2025-03-31 07989420 2023-03-31 07989420 2024-03-31 07989420 2023-04-01 2024-03-31 07989420 frs-core:CurrentFinancialInstruments 2024-03-31 07989420 frs-core:Non-currentFinancialInstruments 2024-03-31 07989420 frs-core:BetweenOneFiveYears 2024-03-31 07989420 frs-core:ShareCapital 2024-03-31 07989420 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07989420
A. Kapllaj Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07989420
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 10,000
Tangible Assets 5 142,748 74,138
152,748 84,138
CURRENT ASSETS
Stocks 6 177,423 145,675
Debtors 7 152,715 -
Cash at bank and in hand 82,054 -
412,192 145,675
Creditors: Amounts Falling Due Within One Year 8 (484,682 ) (183,115 )
NET CURRENT ASSETS (LIABILITIES) (72,490 ) (37,440 )
TOTAL ASSETS LESS CURRENT LIABILITIES 80,258 46,698
Creditors: Amounts Falling Due After More Than One Year 9 (39,753 ) (22,692 )
NET ASSETS 40,505 24,006
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 40,405 23,906
SHAREHOLDERS' FUNDS 40,505 24,006
Page 1
Page 2
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 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
Mr Artur Kapllaj
Director
28/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A. Kapllaj Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07989420 . The registered office is 53 Mark Road, London, N22 6PX.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 12% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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: 7 (2024: 8)
7 8
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,000
As at 31 March 2025 10,000
Net Book Value
As at 31 March 2025 10,000
As at 1 April 2024 10,000
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 164,509 16,442 180,951
Additions 114,345 256 114,601
As at 31 March 2025 278,854 16,698 295,552
Depreciation
As at 1 April 2024 99,303 7,510 106,813
Provided during the period 44,888 1,103 45,991
As at 31 March 2025 144,191 8,613 152,804
Net Book Value
As at 31 March 2025 134,663 8,085 142,748
As at 1 April 2024 65,206 8,932 74,138
6. Stocks
2025 2024
£ £
Stock & work in progress 177,423 145,675
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 152,715 -
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 6,198
Other creditors 419,171 137,230
Taxation and social security 65,511 39,687
484,682 183,115
Page 4
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 26,154 -
Bank loans 13,599 22,692
39,753 22,692
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 26,154 -
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Artur Kapllaj by virtue of his ownership of 100% of the issued share capital in the company.
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