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Registered number: 08734641
Kalmer Counselling Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Brown, March and Bowman Ltd
CPAA
4 Tyne View
Newcastle Upon Tyne
NE15 8DE
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 08734641
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 275,577 6,555
275,577 6,555
CURRENT ASSETS
Debtors 6 201,019 143,942
Cash at bank and in hand 485,840 819,395
686,859 963,337
Creditors: Amounts Falling Due Within One Year 7 (183,467 ) (233,513 )
NET CURRENT ASSETS (LIABILITIES) 503,392 729,824
TOTAL ASSETS LESS CURRENT LIABILITIES 778,969 736,379
NET ASSETS 778,969 736,379
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement 778,968 736,378
SHAREHOLDERS' FUNDS 778,969 736,379
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 Income Statement.
On behalf of the board
V L Beattie
Director
20/12/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kalmer Counselling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08734641 . The registered office is Fernbank Claremont Terrace, Bill Quay, Gateshead, NE10 0SJ.
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 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 and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 4 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:
Freehold 0%
Fixtures & Fittings 20% reducing balance
Computer Equipment 30% straight line
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
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.
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.
Page 2
Page 3
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 31)
35 31
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 25,000
As at 31 March 2025 25,000
Amortisation
As at 1 April 2024 25,000
As at 31 March 2025 25,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 - 8,052 10,411 18,463
Additions 270,023 1,084 211 271,318
As at 31 March 2025 270,023 9,136 10,622 289,781
Depreciation
As at 1 April 2024 - 4,653 7,255 11,908
Provided during the period - 739 1,557 2,296
As at 31 March 2025 - 5,392 8,812 14,204
Net Book Value
As at 31 March 2025 270,023 3,744 1,810 275,577
As at 1 April 2024 - 3,399 3,156 6,555
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 199,461 142,433
Prepayments and accrued income 1,558 1,509
201,019 143,942
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,951 12,682
Corporation tax 31,165 73,055
Other taxes and social security 12,385 3,203
Accruals and deferred income 113,515 144,335
Directors' loan accounts 15,451 238
183,467 233,513
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4