Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 03189411 Mrs Karuna Sood Mr Pravin Sood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03189411 2024-04-30 03189411 2025-04-30 03189411 2024-05-01 2025-04-30 03189411 frs-core:CurrentFinancialInstruments 2025-04-30 03189411 frs-core:ComputerEquipment 2025-04-30 03189411 frs-core:ComputerEquipment 2024-05-01 2025-04-30 03189411 frs-core:ComputerEquipment 2024-04-30 03189411 frs-core:FurnitureFittings 2025-04-30 03189411 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03189411 frs-core:FurnitureFittings 2024-04-30 03189411 frs-core:ShareCapital 2025-04-30 03189411 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03189411 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03189411 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03189411 frs-bus:SmallEntities 2024-05-01 2025-04-30 03189411 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03189411 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03189411 frs-bus:Director1 2024-05-01 2025-04-30 03189411 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 03189411 frs-countries:EnglandWales 2024-05-01 2025-04-30 03189411 2023-04-30 03189411 2024-04-30 03189411 2023-05-01 2024-04-30 03189411 frs-core:CurrentFinancialInstruments 2024-04-30 03189411 frs-core:ShareCapital 2024-04-30 03189411 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 03189411
K P S Investments Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03189411
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 334 393
Investment Properties 5 700,000 700,000
700,334 700,393
CURRENT ASSETS
Debtors 6 530,886 519,306
Cash at bank and in hand 45,030 52,426
575,916 571,732
Creditors: Amounts Falling Due Within One Year 7 (449,338 ) (485,951 )
NET CURRENT ASSETS (LIABILITIES) 126,578 85,781
TOTAL ASSETS LESS CURRENT LIABILITIES 826,912 786,174
PROVISIONS FOR LIABILITIES
Deferred Taxation (58,697 ) (75 )
NET ASSETS 768,215 786,099
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 767,215 785,099
SHAREHOLDERS' FUNDS 768,215 786,099
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Karuna Sood
Director
16/01/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
K P S Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03189411 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
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.
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:
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 1,307 779 2,086
As at 30 April 2025 1,307 779 2,086
Depreciation
As at 1 May 2024 1,040 653 1,693
Provided during the period 40 19 59
As at 30 April 2025 1,080 672 1,752
Net Book Value
As at 30 April 2025 227 107 334
As at 1 May 2024 267 126 393
5. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 700,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 530,886 519,306
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,140 2,100
Corporation tax 9,879 -
Other creditors 286,426 333,460
Accruals and deferred income 9,000 9,000
Director's loan account 142,893 141,391
449,338 485,951
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mrs K Sood totalling £142,893 (2024 - £141,391), no interest is to be charged.
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