Acorah Software Products - Accounts Production 16.5.460 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04319934 Mr Fraser Pemberton Mr Fraser Pemberton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04319934 2023-09-30 04319934 2024-09-30 04319934 2023-10-01 2024-09-30 04319934 frs-core:CurrentFinancialInstruments 2024-09-30 04319934 frs-core:Non-currentFinancialInstruments 2024-09-30 04319934 frs-core:ShareCapital 2024-09-30 04319934 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04319934 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04319934 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04319934 frs-bus:SmallEntities 2023-10-01 2024-09-30 04319934 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04319934 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04319934 frs-bus:Director1 2023-10-01 2024-09-30 04319934 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04319934 frs-countries:EnglandWales 2023-10-01 2024-09-30 04319934 2022-09-30 04319934 2023-09-30 04319934 2022-10-01 2023-09-30 04319934 frs-core:CurrentFinancialInstruments 2023-09-30 04319934 frs-core:Non-currentFinancialInstruments 2023-09-30 04319934 frs-core:ShareCapital 2023-09-30 04319934 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04319934
Kell Green Classics Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Bennett Verby Limited
Kell Green Classics Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Unaudited Financial Statements

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

Page 1
Kell Green Classics Ltd
Balance Sheet
As At 30 September 2024
Balance Sheet
Registered number: 04319934

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 3 | 18,718 |  | - |
Cash at bank and in hand |  | 3,646 |  | 143 |
|  | 22,364 |  | 143 |
Creditors: Amounts Falling Due Within One Year | 4 | (1,444 ) |  | (1,020 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 20,920 |  | (877 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,920 |  | (877 )
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (48,462 ) |  | (14,633 )
NET LIABILITIES |  |  | (27,542 ) |  | (15,510 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (27,642 ) |  | (15,610 )
SHAREHOLDERS' FUNDS |  |  | (27,542) |  | (15,510)

For the year ending 30 September 2024 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 Fraser Pemberton Director
11 November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Kell Green Classics Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2024
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
At 30th September 2024, the company had total net liabilities of £27,542 (2023: £15,510). The company relies on the loan funding provided by its investors. The director is of the opinion that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of support by its investors.
1.3. 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.
1.4. 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.
1.5. 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.
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 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
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Page 3
Kell Green Classics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
3. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 18,718 |  | -

4. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 562 |  | -
Accruals and deferred income | 882 |  | 1,020
| 1,444 |  | 1,020

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Directors loan account | 48,462 |  | 14,633
| 48,462 |  | 14,633

6. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. General Information
Kell Green Classics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04319934 . The registered office is C/O Bennett Verby Llp, 7 St Petersgate, Stockport, Cheshire, SK1 1EB.
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