Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 02872410 P Lane K W Sawyer M Kenyon T Lynam S M Sawyer K W Sawyer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02872410 2024-06-30 02872410 2025-06-30 02872410 2024-07-01 2025-06-30 02872410 frs-core:ComputerEquipment 2024-07-01 2025-06-30 02872410 frs-core:NetGoodwill 2024-07-01 2025-06-30 02872410 frs-core:MotorVehicles 2024-07-01 2025-06-30 02872410 frs-core:PlantMachinery 2024-07-01 2025-06-30 02872410 frs-core:ShareCapital 2025-06-30 02872410 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 02872410 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02872410 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 02872410 frs-bus:SmallEntities 2024-07-01 2025-06-30 02872410 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 02872410 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02872410 frs-bus:Director1 2024-07-01 2025-06-30 02872410 frs-bus:Director2 2024-07-01 2025-06-30 02872410 frs-bus:Director3 2024-07-01 2025-06-30 02872410 frs-bus:Director4 2024-07-01 2025-06-30 02872410 frs-bus:Director5 2024-07-01 2025-06-30 02872410 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 02872410 frs-countries:EnglandWales 2024-07-01 2025-06-30 02872410 2023-06-30 02872410 2024-06-30 02872410 2023-07-01 2024-06-30 02872410 frs-core:ShareCapital 2024-06-30 02872410 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 02872410
Karakal Worldwide Limited
ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Karakal Worldwide Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Karakal Worldwide Limited
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 02872410

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 176,531 |  | 218,531
Tangible Assets | 5 |  | 23,862 |  | 15,760
|  |  | 200,393 |  | 234,291
CURRENT ASSETS
Stocks |  | 380,217 |  | 432,459 |
Debtors |  | 446,431 |  | 293,746 |
Cash at bank and in hand |  | 725,983 |  | 781,915 |
|  | 1,552,631 |  | 1,508,120 |
Creditors: Amounts Falling Due Within One Year |  | (306,684 ) |  | (343,902 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,245,947 |  | 1,164,218
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,446,340 |  | 1,398,509
NET ASSETS |  |  | 1,446,340 |  | 1,398,509
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2,000 |  | 2,000
Profit and Loss Account |  |  | 1,444,340 |  | 1,396,509
SHAREHOLDERS' FUNDS |  |  | 1,446,340 |  | 1,398,509

Page 1
Page 2
Karakal Worldwide Limited
Abridged Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
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 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

K W Sawyer Director
15th August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Karakal Worldwide Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
Karakal Worldwide Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02872410 . The registered office is The Old Tanks, Penpole Lane, Shirehampton, Bristol, BS11 0EA.
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 the profit and loss account over its estimated economic life of .... years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
Page 3
Page 4
Karakal Worldwide Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. 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%
Computer Equipment | 25%

2.6. 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.
2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 900,307
As at 30 June 2025 | 900,307
Amortisation
As at 1 July 2024 | 681,776
Provided during the period | 42,000
As at 30 June 2025 | 723,776

...CONTINUED
Page 4
Page 5
Karakal Worldwide Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025 | 176,531
As at 1 July 2024 | 218,531

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 57,702
Additions | 13,146
As at 30 June 2025 | 70,848
Depreciation
As at 1 July 2024 | 41,942
Provided during the period | 5,044
As at 30 June 2025 | 46,986
Net Book Value
As at 30 June 2025 | 23,862
As at 1 July 2024 | 15,760

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,000 |  | 2,000

Page 5