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 06511469 Mr David Kohn Mrs Margherita Laera Mr Jason Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06511469 2024-03-31 06511469 2025-03-31 06511469 2024-04-01 2025-03-31 06511469 frs-core:CurrentFinancialInstruments 2025-03-31 06511469 frs-core:Non-currentFinancialInstruments 2025-03-31 06511469 frs-core:ComputerEquipment 2025-03-31 06511469 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06511469 frs-core:ComputerEquipment 2024-03-31 06511469 frs-core:FurnitureFittings 2025-03-31 06511469 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06511469 frs-core:FurnitureFittings 2024-03-31 06511469 frs-core:MotorVehicles 2024-04-01 2025-03-31 06511469 frs-core:PlantMachinery 2025-03-31 06511469 frs-core:PlantMachinery 2024-04-01 2025-03-31 06511469 frs-core:PlantMachinery 2024-03-31 06511469 frs-core:ShareCapital 2025-03-31 06511469 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06511469 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06511469 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06511469 frs-bus:SmallEntities 2024-04-01 2025-03-31 06511469 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06511469 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06511469 frs-bus:Director1 2024-04-01 2025-03-31 06511469 frs-bus:Director2 2024-04-01 2025-03-31 06511469 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06511469 frs-countries:EnglandWales 2024-04-01 2025-03-31 06511469 2023-03-31 06511469 2024-03-31 06511469 2023-04-01 2024-03-31 06511469 frs-core:CurrentFinancialInstruments 2024-03-31 06511469 frs-core:Non-currentFinancialInstruments 2024-03-31 06511469 frs-core:ShareCapital 2024-03-31 06511469 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06511469
David Kohn Architects Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Aublet Limited
The Old Barn
5 Moat Close
Chipstead
Kent
TN13 2HZ
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
22nd December 2025
Aublet Limited
The Old Barn
5 Moat Close
Chipstead
Kent
TN13 2HZ
Page 1
Page 2
Balance Sheet
Registered number: 06511469
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,935 32,593
Investments 25 25
19,960 32,618
CURRENT ASSETS
Debtors 5 202,344 396,893
Cash at bank and in hand 291,066 517,664
493,410 914,557
Creditors: Amounts Falling Due Within One Year 6 (142,892 ) (291,477 )
NET CURRENT ASSETS (LIABILITIES) 350,518 623,080
TOTAL ASSETS LESS CURRENT LIABILITIES 370,478 655,698
Creditors: Amounts Falling Due After More Than One Year 7 (6,667 ) (50,000 )
NET ASSETS 363,811 605,698
CAPITAL AND RESERVES
Called up share capital 8 118 118
Profit and Loss Account 363,693 605,580
SHAREHOLDERS' FUNDS 363,811 605,698
Page 2
Page 3
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
Mr David Kohn
Director
22nd December 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
David Kohn Architects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06511469 . The registered office is Third Floor, Bedford House, 125-133 Camden High Street, London, NW1 7JR.
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 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
Motor Vehicles 25
Fixtures & Fittings 25
Computer Equipment 25
2.4. 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.
2.5. 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 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 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 15)
8 15
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 4,508 52,336 159,866 216,710
Additions 916 - 3,943 4,859
As at 31 March 2025 5,424 52,336 163,809 221,569
Depreciation
As at 1 April 2024 4,040 46,013 134,064 184,117
Provided during the period 704 2,589 14,224 17,517
As at 31 March 2025 4,744 48,602 148,288 201,634
Net Book Value
As at 31 March 2025 680 3,734 15,521 19,935
As at 1 April 2024 468 6,323 25,802 32,593
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 33,832 333,493
Prepayments and accrued income 95,916 35,256
Other debtors 24,712 24,712
Directors' loan accounts 47,884 3,432
202,344 396,893
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 52,161 30,068
Bank loans and overdrafts 40,000 40,000
Corporation tax 15,721 69,721
Other taxes and social security 8,345 10,376
VAT 15,690 48,580
Net wages 1,814 2,835
Other creditors 3,668 5,780
Accruals and deferred income 5,493 84,117
142,892 291,477
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,667 50,000
Page 5
Page 6
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 118 118
Page 6