Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05736887 Mrs Lydia Kempster Mr Michael Kempster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05736887 2024-04-30 05736887 2025-04-30 05736887 2024-05-01 2025-04-30 05736887 frs-core:CurrentFinancialInstruments 2025-04-30 05736887 frs-core:Non-currentFinancialInstruments 2025-04-30 05736887 frs-core:BetweenOneFiveYears 2025-04-30 05736887 frs-core:ComputerEquipment 2025-04-30 05736887 frs-core:ComputerEquipment 2024-05-01 2025-04-30 05736887 frs-core:ComputerEquipment 2024-04-30 05736887 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 05736887 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 05736887 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 05736887 frs-core:MotorVehicles 2025-04-30 05736887 frs-core:MotorVehicles 2024-05-01 2025-04-30 05736887 frs-core:MotorVehicles 2024-04-30 05736887 frs-core:WithinOneYear 2025-04-30 05736887 frs-core:ShareCapital 2025-04-30 05736887 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05736887 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05736887 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05736887 frs-bus:SmallEntities 2024-05-01 2025-04-30 05736887 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05736887 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05736887 frs-core:UnlistedNon-exchangeTraded 2025-04-30 05736887 frs-core:UnlistedNon-exchangeTraded 2024-04-30 05736887 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 05736887 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 05736887 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 05736887 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 05736887 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 05736887 frs-bus:Director1 2024-05-01 2025-04-30 05736887 frs-bus:Director1 2024-04-30 05736887 frs-bus:Director1 2025-04-30 05736887 frs-bus:Director2 2024-05-01 2025-04-30 05736887 frs-bus:Director2 2024-04-30 05736887 frs-bus:Director2 2025-04-30 05736887 frs-countries:EnglandWales 2024-05-01 2025-04-30 05736887 2023-04-30 05736887 2024-04-30 05736887 2023-05-01 2024-04-30 05736887 frs-core:CurrentFinancialInstruments 2024-04-30 05736887 frs-core:Non-currentFinancialInstruments 2024-04-30 05736887 frs-core:BetweenOneFiveYears 2024-04-30 05736887 frs-core:WithinOneYear 2024-04-30 05736887 frs-core:ShareCapital 2024-04-30 05736887 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05736887
Tony Kempster Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
TaxAssist Accountants
635 Bath Road
Slough
Berkshire
SL1 6AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05736887
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 84,952 97,599
Investments 5 7,683 7,237
92,635 104,836
CURRENT ASSETS
Debtors 6 277,952 224,145
Cash at bank and in hand 28,343 97,854
306,295 321,999
Creditors: Amounts Falling Due Within One Year 7 (197,974 ) (208,115 )
NET CURRENT ASSETS (LIABILITIES) 108,321 113,884
TOTAL ASSETS LESS CURRENT LIABILITIES 200,956 218,720
Creditors: Amounts Falling Due After More Than One Year 8 (182,912 ) (226,076 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,305 ) (17,524 )
NET ASSETS/(LIABILITIES) 2,739 (24,880 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 2,639 (24,980 )
SHAREHOLDERS' FUNDS 2,739 (24,880)
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For the year ending 30 April 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
Mrs Lydia Kempster
Director
Mr Michael Kempster
Director
12th December 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Tony Kempster Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05736887 . The registered office is 635 Bath Road, Slough, Berkshire, SL1 6AE.
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:
Leasehold 20% reducing balance
Motor Vehicles 10% reducing balance
Computer Equipment 33.3% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
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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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 67,854 80,338 39,695 187,887
Additions - - 1,557 1,557
As at 30 April 2025 67,854 80,338 41,252 189,444
Depreciation
As at 1 May 2024 45,408 8,034 36,846 90,288
Provided during the period 4,489 7,230 2,485 14,204
As at 30 April 2025 49,897 15,264 39,331 104,492
Net Book Value
As at 30 April 2025 17,957 65,074 1,921 84,952
As at 1 May 2024 22,446 72,304 2,849 97,599
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5. Investments
Unlisted
£
Cost
As at 1 May 2024 7,237
Revaluations 446
As at 30 April 2025 7,683
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 7,683
As at 1 May 2024 7,237
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 114,203 149,582
Other debtors 158,409 69,223
272,612 218,805
Due after more than one year
Other debtors 5,340 5,340
277,952 224,145
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,959 11,493
Trade creditors 27,077 30,370
Bank loans and overdrafts 79,260 102,481
Other creditors 10,915 8,796
Taxation and social security 68,763 54,975
197,974 208,115
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 47,058 59,017
Bank loans 135,854 167,059
182,912 226,076
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,959 11,493
Later than one year and not later than five years 47,058 59,017
59,017 70,510
59,017 70,510
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mrs Lydia Kempster - 59,471 - - 59,471
Mr Michael Kempster - 59,471 - - 59,471
The above loan is unsecured and was repaid in November 2025
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