Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05072417 Mr Richard Ardy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05072417 2024-03-31 05072417 2025-03-31 05072417 2024-04-01 2025-03-31 05072417 frs-core:CurrentFinancialInstruments 2025-03-31 05072417 frs-core:Non-currentFinancialInstruments 2025-03-31 05072417 frs-core:ComputerEquipment 2025-03-31 05072417 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05072417 frs-core:ComputerEquipment 2024-03-31 05072417 frs-core:ShareCapital 2025-03-31 05072417 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05072417 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05072417 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05072417 frs-bus:SmallEntities 2024-04-01 2025-03-31 05072417 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05072417 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05072417 frs-bus:Director1 2024-04-01 2025-03-31 05072417 frs-countries:EnglandWales 2024-04-01 2025-03-31 05072417 2023-03-31 05072417 2024-03-31 05072417 2023-04-01 2024-03-31 05072417 frs-core:CurrentFinancialInstruments 2024-03-31 05072417 frs-core:Non-currentFinancialInstruments 2024-03-31 05072417 frs-core:ShareCapital 2024-03-31 05072417 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05072417
KATT DESIGNS LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05072417
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1 195
1 195
CURRENT ASSETS
Debtors 5 3,370 4,662
Cash at bank and in hand 19,936 49,501
23,306 54,163
Creditors: Amounts Falling Due Within One Year 6 (34,276 ) (48,284 )
NET CURRENT ASSETS (LIABILITIES) (10,970 ) 5,879
TOTAL ASSETS LESS CURRENT LIABILITIES (10,969 ) 6,074
Creditors: Amounts Falling Due After More Than One Year 7 (2,968 ) (5,902 )
NET (LIABILITIES)/ASSETS (13,937 ) 172
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (14,037 ) 72
SHAREHOLDERS' FUNDS (13,937) 172
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 Richard Ardy
Director
10th October 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KATT DESIGNS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05072417 . The registered office is 33 Georgia Close, Andover, SP10 2UF.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Computer Equipment 33.33% Straight Line
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 1,997
As at 31 March 2025 1,997
Depreciation
As at 1 April 2024 1,802
Provided during the period 194
As at 31 March 2025 1,996
Net Book Value
As at 31 March 2025 1
As at 1 April 2024 195
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 4,662
Corporation tax recoverable assets 3,264 -
VAT 106 -
3,370 4,662
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 3,126 3,126
Corporation tax - 7,375
Other taxes and social security 477 479
VAT - 3,489
Director's loan account 30,673 33,815
34,276 48,284
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,968 5,902
The Bank Loan relates to a Bounce Back Loan facility provided by HSBC UK Bank. The interest is secured by the government for the first 12 months followed by a rate of 2.5% fixed for up to 10 years. The loan capital is secured by HM Government.
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid - 31,000
Page 4