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 13269040 Mr Kulanthaivelu Jeyakumar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13269040 2024-03-31 13269040 2025-03-31 13269040 2024-04-01 2025-03-31 13269040 frs-core:CurrentFinancialInstruments 2025-03-31 13269040 frs-core:Non-currentFinancialInstruments 2025-03-31 13269040 frs-core:MotorVehicles 2025-03-31 13269040 frs-core:MotorVehicles 2024-04-01 2025-03-31 13269040 frs-core:MotorVehicles 2024-03-31 13269040 frs-core:ShareCapital 2025-03-31 13269040 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13269040 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13269040 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13269040 frs-bus:SmallEntities 2024-04-01 2025-03-31 13269040 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13269040 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13269040 frs-bus:Director1 2024-04-01 2025-03-31 13269040 frs-countries:EnglandWales 2024-04-01 2025-03-31 13269040 2023-03-31 13269040 2024-03-31 13269040 2023-04-01 2024-03-31 13269040 frs-core:CurrentFinancialInstruments 2024-03-31 13269040 frs-core:Non-currentFinancialInstruments 2024-03-31 13269040 frs-core:ShareCapital 2024-03-31 13269040 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13269040
k j Cool Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
S SQUARE ACCOUNTANTS LTD
CHARTERED MANAGEMENT ACCOUNTANTS
7 MEADWAY
GIDEA PARK
ROMFORD
RM2 5NU
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 13269040
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,511 19,019
16,511 19,019
CURRENT ASSETS
Stocks 5 144,000 130,000
Cash at bank and in hand 94,533 68,629
238,533 198,629
Creditors: Amounts Falling Due Within One Year 6 (56,654 ) (9,592 )
NET CURRENT ASSETS (LIABILITIES) 181,879 189,037
TOTAL ASSETS LESS CURRENT LIABILITIES 198,390 208,056
Creditors: Amounts Falling Due After More Than One Year 7 (197,007 ) (206,814 )
NET ASSETS 1,383 1,242
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 1,283 1,142
SHAREHOLDERS' FUNDS 1,383 1,242
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 Income Statement.
On behalf of the board
Mr Kulanthaivelu Jeyakumar
Director
27 November 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
k j Cool Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13269040 . The registered office is 27 Lincoln Way, Slough, Berkshire, SL1 5RF.
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:
Motor Vehicles 10%
2.4. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2024 25,080
As at 31 March 2025 25,080
Depreciation
As at 1 April 2024 6,061
Provided during the period 2,508
As at 31 March 2025 8,569
Net Book Value
As at 31 March 2025 16,511
As at 1 April 2024 19,019
5. Stocks
2025 2024
£ £
Stock 144,000 130,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 42,847 -
Other creditors 109 210
Taxation and social security 13,698 9,382
56,654 9,592
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 197,007 206,814
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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