Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06381402 Mr Lee Kerr Mrs Jacqueline Kerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06381402 2024-08-31 06381402 2025-08-31 06381402 2024-09-01 2025-08-31 06381402 frs-core:ComputerEquipment 2024-09-01 2025-08-31 06381402 frs-core:NetGoodwill 2024-09-01 2025-08-31 06381402 frs-core:MotorVehicles 2024-09-01 2025-08-31 06381402 frs-core:PlantMachinery 2024-09-01 2025-08-31 06381402 frs-core:ShareCapital 2025-08-31 06381402 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06381402 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06381402 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 06381402 frs-bus:SmallEntities 2024-09-01 2025-08-31 06381402 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06381402 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06381402 frs-bus:Director1 2024-09-01 2025-08-31 06381402 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 06381402 frs-countries:EnglandWales 2024-09-01 2025-08-31 06381402 2023-08-31 06381402 2024-08-31 06381402 2023-09-01 2024-08-31 06381402 frs-core:ShareCapital 2024-08-31 06381402 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06381402
K2 Mechanical And Electrical Services Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
K2 Mechanical And Electrical Services Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
K2 Mechanical And Electrical Services Ltd
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: 06381402

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 101,886 |  | 98,583
|  |  | 101,886 |  | 98,583
CURRENT ASSETS
Stocks |  | 4,373 |  | 4,373 |
Debtors |  | 1,116,413 |  | 985,897 |
Cash at bank and in hand |  | 2,946,021 |  | 3,336,551 |
|  | 4,066,807 |  | 4,326,821 |
Creditors: Amounts Falling Due Within One Year |  | (610,113 ) |  | (927,248 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,456,694 |  | 3,399,573
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,558,580 |  | 3,498,156
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (25,471 ) |  | (24,645 )
NET ASSETS |  |  | 3,533,109 |  | 3,473,511
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 3,533,009 |  | 3,473,411
SHAREHOLDERS' FUNDS |  |  | 3,533,109 |  | 3,473,511

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K2 Mechanical And Electrical Services Ltd
Abridged Balance Sheet (continued)
As At 31 August 2025
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Lee Kerr Director
15/12/2025

The notes on pages 3 to 4 form part of these financial statements.
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K2 Mechanical And Electrical Services Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
K2 Mechanical And Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06381402 . The registered office is Carlton House, Carlton Road, Dewsbury, West Yorkshire, WF13 2AT.
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.
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 5 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% on WDV
Motor Vehicles | 25% on WDV
Computer Equipment | 33% on SLM

2.5. 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.
2.6. 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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K2 Mechanical And Electrical Services Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 100,000
As at 31 August 2025 | 100,000
Amortisation
As at 1 September 2024 | 100,000
As at 31 August 2025 | 100,000
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 202,676
Additions | 40,463
Disposals | (16,687 )
As at 31 August 2025 | 226,452
Depreciation
As at 1 September 2024 | 104,093
Provided during the period | 31,425
Disposals | (10,952 )
As at 31 August 2025 | 124,566
Net Book Value
As at 31 August 2025 | 101,886
As at 1 September 2024 | 98,583

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date overpaid contributions of £554.45 were due to the fund. They are included in Other Creditors.
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