Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 NI666957 Mr Roy Alexander James Dougan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI666957 2024-02-29 NI666957 2025-02-28 NI666957 2024-03-01 2025-02-28 NI666957 frs-core:CurrentFinancialInstruments 2025-02-28 NI666957 frs-core:Non-currentFinancialInstruments 2025-02-28 NI666957 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-01 2025-02-28 NI666957 frs-core:FurnitureFittings 2025-02-28 NI666957 frs-core:FurnitureFittings 2024-03-01 2025-02-28 NI666957 frs-core:FurnitureFittings 2024-02-29 NI666957 frs-core:NetGoodwill 2025-02-28 NI666957 frs-core:NetGoodwill 2024-03-01 2025-02-28 NI666957 frs-core:NetGoodwill 2024-02-29 NI666957 frs-core:MotorVehicles 2025-02-28 NI666957 frs-core:MotorVehicles 2024-03-01 2025-02-28 NI666957 frs-core:MotorVehicles 2024-02-29 NI666957 frs-core:OtherResidualIntangibleAssets 2025-02-28 NI666957 frs-core:OtherResidualIntangibleAssets 2024-03-01 2025-02-28 NI666957 frs-core:OtherResidualIntangibleAssets 2024-02-29 NI666957 frs-core:ShareCapital 2025-02-28 NI666957 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 NI666957 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 NI666957 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 NI666957 frs-bus:SmallEntities 2024-03-01 2025-02-28 NI666957 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 NI666957 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 NI666957 frs-bus:Director1 2024-03-01 2025-02-28 NI666957 frs-countries:NorthernIreland 2024-03-01 2025-02-28 NI666957 2023-02-28 NI666957 2024-02-29 NI666957 2023-03-01 2024-02-29 NI666957 frs-core:CurrentFinancialInstruments 2024-02-29 NI666957 frs-core:Non-currentFinancialInstruments 2024-02-29 NI666957 frs-core:ShareCapital 2024-02-29 NI666957 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: NI666957
Kempton Law Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
McCleary & Company Ltd.
Kempton Law Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Kempton Law Limited
Company Information
For The Year Ended 28 February 2025
Company Information

Director | Mr Roy Alexander James Dougan
Company Number | NI666957
Registered Office | Suite 16 Dean Swift Building
| Armagh Business Park
| Armagh
| Co. Armagh
| BT60 1HW
Accountants | McCleary & Company Ltd.
| Chartered Accountants and Registered Auditors
| Quaker Buildings
| High Street
| Lurgan
| Co. Armagh
| BT66 8BB

Page 1
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Kempton Law Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: NI666957

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 72,051 |  | 98,401
Tangible Assets | 5 |  | 10,662 |  | 16,652
|  |  | 82,713 |  | 115,053
CURRENT ASSETS
Debtors | 6 | 364,547 |  | 228,245 |
Cash at bank and in hand |  | 583,229 |  | 302,479 |
|  | 947,776 |  | 530,724 |
Creditors: Amounts Falling Due Within One Year | 7 | (291,078 ) |  | (222,529 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 656,698 |  | 308,195
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 739,411 |  | 423,248
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,766 ) |  | (13,199 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,666 ) |  | (4,163 )
NET ASSETS |  |  | 733,979 |  | 405,886
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 733,978 |  | 405,885
SHAREHOLDERS' FUNDS |  |  | 733,979 |  | 405,886

Page 2
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Kempton Law Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 Roy Alexander James Dougan Director
2 October 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
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Kempton Law Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Kempton Law Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI666957 . The registered office is Suite 16 Dean Swift Building, Armagh Business Park, Armagh, Co. Armagh, BT60 1HW.
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.
These financial statements are the first financial statements that comply with FRS102 section 1A Small Entities. The date of transition is 1 March 2023.
The transition to FRS102 section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 11 below.
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.
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 in 2020 and another business in 2022 and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 and 5 years respectively.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets include an option to leasehold property at 34 Edward Street, Portadown. It is not amortised as the value is not material.
2.5. 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% on reducing balance
Fixtures & Fittings | 15% on reducing balance

2.6. 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.
...CONTINUED
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Kempton Law Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.6. Taxation - continued
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: 8 (2024: 13)
8 13
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2024 | 164,000 | 1 | 164,001
As at 28 February 2025 | 164,000 | 1 | 164,001
Amortisation
As at 1 March 2024 | 65,600 | - | 65,600
Provided during the period | 26,350 | - | 26,350
As at 28 February 2025 | 91,950 | - | 91,950
Net Book Value
As at 28 February 2025 | 72,050 | 1 | 72,051
As at 1 March 2024 | 98,400 | 1 | 98,401

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2024 | 21,332 | 8,586 | 29,918
Additions | 7,000 | - | 7,000
Disposals | (21,332 ) | - | (21,332 )
As at 28 February 2025 | 7,000 | 8,586 | 15,586
Depreciation
As at 1 March 2024 | 9,333 | 3,933 | 13,266
Provided during the period | 293 | 698 | 991
Disposals | (9,333 ) | - | (9,333 )
As at 28 February 2025 | 293 | 4,631 | 4,924
Net Book Value
As at 28 February 2025 | 6,707 | 3,955 | 10,662
As at 1 March 2024 | 11,999 | 4,653 | 16,652

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Kempton Law Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 120,750 |  | 91,155
Other debtors | 243,797 |  | 137,090
| 364,547 |  | 228,245

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,323 |  | 10,071
Other loans | 67,671 |  | 68,973
Other creditors | 20,096 |  | 34,218
Taxation and social security | 192,988 |  | 109,267
| 291,078 |  | 222,529

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,766 |  | 13,199

9. Share Capital

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

10. Related Party Transactions
During the year the company made a loan of £84,569 to Redrock LLD Limited. Total loans outstanding at 28 February 2025 were £242,414. Director, Mr R Dougan, is the sole director of Redrock LLD Limited.
11. Transition to FRS 102
Reconciliation of Equity

| 1 March 2024 | 28 February 2025
| £ | £
Capital and reserves (as previously stated) | 410,049 | 736,645
Recognition of deferred tax | (4,163) | (2,666)
Capital and reserves as restated | 405,886 | 733,979

...CONTINUED
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Kempton Law Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
11. Transition to FRS 102 - continued
Reconciliation of Profit and Loss

|  | Year ended 28 February 2024
|  | £
Profit for the year (as previously stated) |  | 118,277
Recognition of deferred tax |  | (83)
Profit for the year as restated |  | 118,194

Notes to Reconciliations
Deferred Tax
Kempton Law Limited was not previously required to recgnise deferred tax on the balance sheet or in the profit and loss account. Under FRS102 Section 1A Small Entities, deferred tax should be recognised in the financial statements as per accounting policy note 2.6.
On adoption of the requirements of FRS102 Section 1A Small Entities, a deferred tax liability of £4,080 has been recognised on the balance sheet at the date of transition, 1 March 2023.
At 28 February 2024, the deferred tax liability was £4,163.
In accordance with the accounting policy at note 2.6 the movement in deferred tax has been recognised in profit and loss for the year.
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