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 03962420 Mr M J Webster Mr V R Worley Mr M J Webster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03962420 2024-04-30 03962420 2025-04-30 03962420 2024-05-01 2025-04-30 03962420 frs-core:CurrentFinancialInstruments 2025-04-30 03962420 frs-core:Non-currentFinancialInstruments 2025-04-30 03962420 frs-core:ComputerEquipment 2024-05-01 2025-04-30 03962420 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03962420 frs-core:LandBuildings 2025-04-30 03962420 frs-core:LandBuildings 2024-05-01 2025-04-30 03962420 frs-core:LandBuildings 2024-04-30 03962420 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03962420 frs-core:MotorVehicles 2024-05-01 2025-04-30 03962420 frs-core:PlantMachinery 2025-04-30 03962420 frs-core:PlantMachinery 2024-05-01 2025-04-30 03962420 frs-core:PlantMachinery 2024-04-30 03962420 frs-core:ShareCapital 2025-04-30 03962420 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03962420 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03962420 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03962420 frs-bus:SmallEntities 2024-05-01 2025-04-30 03962420 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03962420 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03962420 frs-bus:Director1 2024-05-01 2025-04-30 03962420 frs-bus:Director1 2024-04-30 03962420 frs-bus:Director1 2025-04-30 03962420 frs-bus:Director2 2024-05-01 2025-04-30 03962420 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 03962420 frs-countries:EnglandWales 2024-05-01 2025-04-30 03962420 2023-04-30 03962420 2024-04-30 03962420 2023-05-01 2024-04-30 03962420 frs-core:CurrentFinancialInstruments 2024-04-30 03962420 frs-core:Non-currentFinancialInstruments 2024-04-30 03962420 frs-core:ShareCapital 2024-04-30 03962420 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 03962420
F.4.K. Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
F.4.K. Ltd
Contents
Contents

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

Page 1
F.4.K. Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 03962420

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 241,025 |  | 272,036
|  |  | 241,025 |  | 272,036
CURRENT ASSETS
Debtors | 5 | 5,518 |  | 7,227 |
Cash at bank and in hand |  | 197,490 |  | 129,657 |
|  | 203,008 |  | 136,884 |
Creditors: Amounts Falling Due Within One Year | 6 | (93,175 ) |  | (113,154 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 109,833 |  | 23,730
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 350,858 |  | 295,766
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (70,198 ) |  | (126,752 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (330 ) |  | (6,419 )
NET ASSETS |  |  | 280,330 |  | 162,595
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 280,328 |  | 162,593
SHAREHOLDERS' FUNDS |  |  | 280,330 |  | 162,595

Page 1
Page 2
F.4.K. Ltd
Balance Sheet (continued)
As At 30 April 2025
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

Mr V R Worley Director
16 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
F.4.K. Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
F.4.K. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03962420 . The registered office is 60 Fore Street, Hertford, Hertfordshire, SG14 1BY.
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. The company is not registered for VAT. Turnover is recognised as the service is provided.
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:

Freehold | 2% - on cost
Plant & Machinery | 33% - reducing balance
Motor Vehicles | 25% - reducing balance
Fixtures & Fittings | 33% - reducing balance
Computer Equipment | 33% - reducing balance

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. 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.
2.6. 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.
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Page 4
F.4.K. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Government Grant
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.8. Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.9. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 22)
22 22
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 332,640 | 118,197 | 450,837
Disposals | - | (74,916 ) | (74,916 )
As at 30 April 2025 | 332,640 | 43,281 | 375,921
Depreciation
As at 1 May 2024 | 86,282 | 92,519 | 178,801
Provided during the period | 6,654 | (9,463 ) | (2,809 )
Disposals | - | (41,096 ) | (41,096 )
As at 30 April 2025 | 92,936 | 41,960 | 134,896
Net Book Value
As at 30 April 2025 | 239,704 | 1,321 | 241,025
As at 1 May 2024 | 246,358 | 25,678 | 272,036

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,518 |  | 7,227

Page 4
Page 5
F.4.K. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 9,157
Trade creditors | - |  | 2
Bank loans and overdrafts | 24,945 |  | 24,253
Other creditors | 9,334 |  | 70,362
Taxation and social security | 58,896 |  | 9,380
| 93,175 |  | 113,154

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 33,043
Bank loans | 16,812 |  | 39,052
Other creditors | 53,386 |  | 54,657
| 70,198 |  | 126,752

Bank Loans
Fixed and floating charge over all property, fixed assets, goodwill and book debts.
Hire Purchase
Hire purchase contracts are secured against the assets to which they relate.
8. Share Capital

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

9. 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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Vince Worley | 887 | 1,729 | 2,616 | - | -

The loan was interest free and was repaid at the year end.
Page 5