Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12766353 Ms Helen Knight Mr Simon Knight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12766353 2024-07-31 12766353 2025-07-31 12766353 2024-08-01 2025-07-31 12766353 frs-core:CurrentFinancialInstruments 2025-07-31 12766353 frs-core:Non-currentFinancialInstruments 2025-07-31 12766353 frs-core:MotorVehicles 2025-07-31 12766353 frs-core:MotorVehicles 2024-08-01 2025-07-31 12766353 frs-core:MotorVehicles 2024-07-31 12766353 frs-core:ShareCapital 2025-07-31 12766353 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12766353 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12766353 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12766353 frs-bus:SmallEntities 2024-08-01 2025-07-31 12766353 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12766353 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12766353 frs-bus:Director1 2024-08-01 2025-07-31 12766353 frs-bus:Director2 2024-08-01 2025-07-31 12766353 frs-core:CurrentFinancialInstruments 1 2025-07-31 12766353 frs-core:Non-currentFinancialInstruments 1 2025-07-31 12766353 frs-core:Non-currentFinancialInstruments 2 2025-07-31 12766353 frs-core:Non-currentFinancialInstruments 3 2025-07-31 12766353 frs-countries:EnglandWales 2024-08-01 2025-07-31 12766353 2023-07-31 12766353 2024-07-31 12766353 2023-08-01 2024-07-31 12766353 frs-core:CurrentFinancialInstruments 2024-07-31 12766353 frs-core:Non-currentFinancialInstruments 2024-07-31 12766353 frs-core:ShareCapital 2024-07-31 12766353 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12766353 frs-core:CurrentFinancialInstruments 1 2024-07-31 12766353 frs-core:Non-currentFinancialInstruments 1 2024-07-31 12766353 frs-core:CurrentFinancialInstruments 2 2024-07-31 12766353 frs-core:Non-currentFinancialInstruments 2 2024-07-31 12766353 frs-core:CurrentFinancialInstruments 3 2024-07-31 12766353 frs-core:Non-currentFinancialInstruments 3 2024-07-31
Registered number: 12766353
KNHD Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Goringe Accountants Ltd
1650 Arlington Business Park
Theale
Reading
Berkshire
RG7 4SA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12766353
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,385 -
12,385 -
CURRENT ASSETS
Stocks 5 506,024 506,024
Debtors 6 4,208 10,988
Cash at bank and in hand 19,115 40,174
529,347 557,186
Creditors: Amounts Falling Due Within One Year 7 (15,093 ) (58,807 )
NET CURRENT ASSETS (LIABILITIES) 514,254 498,379
TOTAL ASSETS LESS CURRENT LIABILITIES 526,639 498,379
Creditors: Amounts Falling Due After More Than One Year 8 (639,565 ) (538,731 )
NET LIABILITIES (112,926 ) (40,352 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (113,026 ) (40,452 )
SHAREHOLDERS' FUNDS (112,926) (40,352)
Page 1
Page 2
For the year ending 31 July 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
Mr Simon Knight
Director
16/12/2025
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
KNHD Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12766353 . The registered office is 5 Carew Close, Tilehurst, Reading, Berkshire, RG31 6XZ.
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 25% Reducing Balance Method
2.4. Stocks and Work in Progress
All properties intended for sale in the normal course of business are categorized as inventory (stock). Inventory is valued at the lower of its cost and net realizable value. Cost includes all expenses incurred to acquire the inventory and prepare it for sale.
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 August 2024 -
Additions 14,500
As at 31 July 2025 14,500
Depreciation
As at 1 August 2024 -
Provided during the period 2,115
As at 31 July 2025 2,115
...CONTINUED
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Net Book Value
As at 31 July 2025 12,385
As at 1 August 2024 -
5. Stocks
2025 2024
£ £
Work in progress 506,024 506,024
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 137 137
CIS Receivable 4,071 7,101
Intercompany Knights New Home & Developments LLP - 2,133
VAT - 1,617
4,208 10,988
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 209 -
VAT 3,364 -
Accounts Payable 305 20,280
RHAP Services Loan Account - 20,000
Accruals and deferred income 735 268
Directors' loan accounts 10,480 18,259
15,093 58,807
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
JPP Properties LTD Loan 619,298 538,731
Loan for Truck 17,400 -
Intercompany Knights New Home & Developments 2,867 -
639,565 538,731
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4