Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 1 December 2023 false 1 September 2024 31 August 2025 31 August 2025 14490995 H Moon KOKORO JV Management Ltd false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14490995 2024-08-31 14490995 2025-08-31 14490995 2024-09-01 2025-08-31 14490995 frs-core:CurrentFinancialInstruments 2025-08-31 14490995 frs-core:Non-currentFinancialInstruments 2025-08-31 14490995 frs-core:FurnitureFittings 2025-08-31 14490995 frs-core:FurnitureFittings 2024-09-01 2025-08-31 14490995 frs-core:FurnitureFittings 2024-08-31 14490995 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 14490995 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 14490995 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 14490995 frs-core:PlantMachinery 2025-08-31 14490995 frs-core:PlantMachinery 2024-09-01 2025-08-31 14490995 frs-core:PlantMachinery 2024-08-31 14490995 frs-core:ShareCapital 2025-08-31 14490995 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 14490995 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14490995 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 14490995 frs-bus:SmallEntities 2024-09-01 2025-08-31 14490995 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14490995 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 14490995 1 2024-09-01 2025-08-31 14490995 frs-bus:Director1 2024-09-01 2025-08-31 14490995 frs-countries:EnglandWales 2024-09-01 2025-08-31 14490995 2023-11-30 14490995 2024-08-31 14490995 2023-12-01 2024-08-31 14490995 frs-core:CurrentFinancialInstruments 2024-08-31 14490995 frs-core:Non-currentFinancialInstruments 2024-08-31 14490995 frs-core:ShareCapital 2024-08-31 14490995 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 14490995
KOKORO Hounslow Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14490995
31 August 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 395,797 217,879
395,797 217,879
CURRENT ASSETS
Stocks 5 15,340 7,741
Debtors 6 17,250 5,115
Cash at bank and in hand 74,317 149,939
106,907 162,795
Creditors: Amounts Falling Due Within One Year 7 (57,450 ) (42,165 )
NET CURRENT ASSETS (LIABILITIES) 49,457 120,630
TOTAL ASSETS LESS CURRENT LIABILITIES 445,254 338,509
Creditors: Amounts Falling Due After More Than One Year 8 (490,000 ) (440,000 )
NET LIABILITIES (44,746 ) (101,491 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (44,846 ) (101,591 )
SHAREHOLDERS' FUNDS (44,746) (101,491)
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For the year ending 31 August 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 her 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
H Moon
Director
31/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
KOKORO Hounslow Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14490995 . The registered office is 27 Lyon Road, Walton-On-Thames, England, KT12 3PU.
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. 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.
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:
Leasehold Over 10 years
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 11)
18 11
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 - - 313,860 313,860
Additions 223,214 8,652 - 231,866
As at 31 August 2025 223,214 8,652 313,860 545,726
Depreciation
As at 1 September 2024 - - 95,981 95,981
Provided during the period 9,562 810 43,576 53,948
As at 31 August 2025 9,562 810 139,557 149,929
Net Book Value
As at 31 August 2025 213,652 7,842 174,303 395,797
As at 1 September 2024 - - 217,879 217,879
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5. Stocks
31 August 2025 31 August 2024
£ £
Materials 10,363 6,037
Finished goods 4,977 1,704
15,340 7,741
6. Debtors
31 August 2025 31 August 2024
£ £
Due within one year
Other debtors 17,250 5,115
7. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 August 2024
£ £
Trade creditors 17,762 16,067
Other creditors 7,684 6,988
Taxation and social security 32,004 19,110
57,450 42,165
8. Creditors: Amounts Falling Due After More Than One Year
31 August 2025 31 August 2024
£ £
Amounts owed to group undertakings 220,000 220,000
Amounts owed to participating interests 270,000 220,000
490,000 440,000
9. Share Capital
31 August 2025 31 August 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Related Party Transactions
During the year, the company entered into transactions with entities under common control, a shareholder with joint control, entities over which the company has significant influence and directors. These transactions included rent and other cost recharges, deposits paid, and loans advanced to/received from these related entities.
The total amounts charged/advanced during the year were as follows:
Rent and cost recharges: £334,244 (2024: £196,809)
Deposits paid: £10,000 (2024: £833)
Loans received from related entities : £50,000 (2024: £440,000)
Director loans advanced/received: £0 (2024: £0)
At the balance sheet date, the amounts owed to/due from related parties were as follows:
Amounts owed to related parties: £490,000 (2024: £440,000)
Amounts owed by related parties: £10,833 (2024: £833)
There were no loans advanced to or received from directors during the year (2024: £0).
All amounts were unsecured interests-free and repayable on demand.
11. Controlling Party
The company's controlling party is KOKORO JV Management Ltd by virtue of his ownership of 51% of the issued share capital in the company.
12. Directors' Remuneration
The director did not receive any salaries or benefits in kind during the year.
No remuneration was outstanding at the year-end.
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