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 03891664 P Ingram H Ingram P Ingram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03891664 2024-03-31 03891664 2025-03-31 03891664 2024-04-01 2025-03-31 03891664 frs-core:CurrentFinancialInstruments 2025-03-31 03891664 frs-core:Non-currentFinancialInstruments 2025-03-31 03891664 frs-core:BetweenOneFiveYears 2025-03-31 03891664 frs-core:NetGoodwill 2025-03-31 03891664 frs-core:NetGoodwill 2024-04-01 2025-03-31 03891664 frs-core:NetGoodwill 2024-03-31 03891664 frs-core:MotorVehicles 2025-03-31 03891664 frs-core:MotorVehicles 2024-04-01 2025-03-31 03891664 frs-core:MotorVehicles 2024-03-31 03891664 frs-core:PlantMachinery 2025-03-31 03891664 frs-core:PlantMachinery 2024-04-01 2025-03-31 03891664 frs-core:PlantMachinery 2024-03-31 03891664 frs-core:WithinOneYear 2025-03-31 03891664 frs-core:CapitalRedemptionReserve 2025-03-31 03891664 frs-core:ShareCapital 2025-03-31 03891664 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03891664 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03891664 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03891664 frs-bus:SmallEntities 2024-04-01 2025-03-31 03891664 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03891664 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03891664 frs-core:UnlistedNon-exchangeTraded 2025-03-31 03891664 frs-core:UnlistedNon-exchangeTraded 2024-03-31 03891664 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 03891664 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 03891664 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 03891664 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 03891664 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 03891664 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 03891664 frs-bus:Director1 2024-04-01 2025-03-31 03891664 frs-bus:Director1 2024-03-31 03891664 frs-bus:Director1 2025-03-31 03891664 frs-bus:Director2 2024-04-01 2025-03-31 03891664 frs-bus:Director2 2024-03-31 03891664 frs-bus:Director2 2025-03-31 03891664 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03891664 frs-countries:EnglandWales 2024-04-01 2025-03-31 03891664 2023-03-31 03891664 2024-03-31 03891664 2023-04-01 2024-03-31 03891664 frs-core:CurrentFinancialInstruments 2024-03-31 03891664 frs-core:Non-currentFinancialInstruments 2024-03-31 03891664 frs-core:BetweenOneFiveYears 2024-03-31 03891664 frs-core:WithinOneYear 2024-03-31 03891664 frs-core:CapitalRedemptionReserve 2024-03-31 03891664 frs-core:ShareCapital 2024-03-31 03891664 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03891664
Kaweb Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 03891664
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 238,000 357,000
Tangible Assets 5 152,734 186,718
Investments 6 5,000 16,000
395,734 559,718
CURRENT ASSETS
Debtors 7 343,474 381,786
Cash at bank and in hand 252,040 265,700
595,514 647,486
Creditors: Amounts Falling Due Within One Year 8 (278,832 ) (346,268 )
NET CURRENT ASSETS (LIABILITIES) 316,682 301,218
TOTAL ASSETS LESS CURRENT LIABILITIES 712,416 860,936
Creditors: Amounts Falling Due After More Than One Year 9 (198,646 ) (292,287 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (21,580 ) (21,986 )
NET ASSETS 492,190 546,663
CAPITAL AND RESERVES
Called up share capital 12 21 21
Capital redemption reserve 21 21
Profit and Loss Account 492,148 546,621
SHAREHOLDERS' FUNDS 492,190 546,663
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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 Profit and Loss Account.
On behalf of the board
P Ingram
Director
10 November 2025
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Kaweb Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03891664 . The registered office is 115B Warwick Street, Leamington Spa, Warwickshire, CV32 4QZ.
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 profit and loss account over its estimated economic life of 10 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 20% 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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2024: 26)
26 26
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 812,500
As at 31 March 2025 812,500
Amortisation
As at 1 April 2024 455,500
Provided during the period 119,000
As at 31 March 2025 574,500
Net Book Value
As at 31 March 2025 238,000
As at 1 April 2024 357,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 385,681 96,650 482,331
Additions 11,773 - 11,773
As at 31 March 2025 397,454 96,650 494,104
...CONTINUED
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Page 5
Depreciation
As at 1 April 2024 276,283 19,330 295,613
Provided during the period 30,293 15,464 45,757
As at 31 March 2025 306,576 34,794 341,370
Net Book Value
As at 31 March 2025 90,878 61,856 152,734
As at 1 April 2024 109,398 77,320 186,718
6. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2024 16,000
Additions 20,000
Disposals (31,000 )
As at 31 March 2025 5,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 5,000
As at 1 April 2024 16,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 198,079 216,235
Other debtors 5,395 25,551
203,474 241,786
Due after more than one year
Amounts owed by participating interests 140,000 140,000
343,474 381,786
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,707 7,707
Trade creditors 10,910 13,080
Bank loans and overdrafts 85,934 85,934
Other creditors 4,359 41,381
Taxation and social security 169,922 198,166
278,832 346,268
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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 61,093 68,800
Bank loans 137,553 223,487
198,646 292,287
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,707 7,707
Later than one year and not later than five years 61,093 68,800
68,800 76,507
68,800 76,507
11. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2025 2024
£ £
Other timing differences 21,580 21,986
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 21 21
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 15,250 15,250
15,250 15,250
14. Pension Commitments
The company operates a defined contribution pension scheme for the employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £4,109 (PY £3,880) were due to the fund. They are included in Other Creditors.
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15. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Paul Ingram 10,000 - 10,000 - -
Mrs Helen Ingram 10,000 - 10,000 - -
The above loan is unsecured, interest free and repayable on demand.
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