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 08988498 Mr Krzysztof Podsiadlowski Mr Dariusz Borusiak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08988498 2024-04-30 08988498 2025-04-30 08988498 2024-05-01 2025-04-30 08988498 frs-core:CurrentFinancialInstruments 2025-04-30 08988498 frs-core:Non-currentFinancialInstruments 2025-04-30 08988498 frs-core:ComputerEquipment 2025-04-30 08988498 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08988498 frs-core:ComputerEquipment 2024-04-30 08988498 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08988498 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 08988498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 08988498 frs-core:MotorVehicles 2024-05-01 2025-04-30 08988498 frs-core:PlantMachinery 2025-04-30 08988498 frs-core:PlantMachinery 2024-05-01 2025-04-30 08988498 frs-core:PlantMachinery 2024-04-30 08988498 frs-core:RevaluationReserve 2024-05-01 2025-04-30 08988498 frs-core:RevaluationReserve 2024-04-30 08988498 frs-core:RevaluationReserve 2025-04-30 08988498 frs-core:ShareCapital 2025-04-30 08988498 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 08988498 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-04-30 08988498 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08988498 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08988498 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08988498 frs-bus:SmallEntities 2024-05-01 2025-04-30 08988498 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08988498 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08988498 frs-bus:Director1 2024-05-01 2025-04-30 08988498 frs-bus:Director2 2024-05-01 2025-04-30 08988498 frs-countries:EnglandWales 2024-05-01 2025-04-30 08988498 2023-04-30 08988498 2024-04-30 08988498 2023-05-01 2024-04-30 08988498 frs-core:CurrentFinancialInstruments 2024-04-30 08988498 frs-core:Non-currentFinancialInstruments 2024-04-30 08988498 frs-core:RevaluationReserve 2024-04-30 08988498 frs-core:ShareCapital 2024-04-30 08988498 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08988498
The General K&M Building Services Limited
Financial Statements
For The Year Ended 30 April 2025
The General K&M Building Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The General K&M Building Services Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08988498

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,159 |  | 16,364
|  |  | 9,159 |  | 16,364
CURRENT ASSETS
Cash at bank and in hand |  | 6,180 |  | 19,454 |
|  | 6,180 |  | 19,454 |
Creditors: Amounts Falling Due Within One Year | 5 | (5,468 ) |  | (9,382 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 712 |  | 10,072
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,871 |  | 26,436
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (7,776 ) |  | (10,276 )
NET ASSETS |  |  | 2,095 |  | 16,160
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Revaluation reserve | 8 |  | 5,573 |  | 19,137
Profit and Loss Account |  |  | (3,578 ) |  | (3,077 )
SHAREHOLDERS' FUNDS |  |  | 2,095 |  | 16,160

Page 1
Page 2
The General K&M Building Services Limited
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 Krzysztof Podsiadlowski Director
11/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The General K&M Building Services Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
The General K&M Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08988498 . The registered office is 67a Vincent Gardens, London, NW2 7RJ.
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:

Freehold | 20% straight in line
Leasehold | 20% straight in line
Plant & Machinery | 20% straight in line
Motor Vehicles | 20% straight in line
Fixtures & Fittings | 20% straight in line
Computer Equipment | 20% straight in line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 46,749 | 1,288 | 48,037
As at 30 April 2025 | 46,749 | 1,288 | 48,037
Depreciation
As at 1 May 2024 | 30,899 | 774 | 31,673
Provided during the period | 7,012 | 193 | 7,205
As at 30 April 2025 | 37,911 | 967 | 38,878
Net Book Value
As at 30 April 2025 | 8,838 | 321 | 9,159
As at 1 May 2024 | 15,850 | 514 | 16,364

Page 3
Page 4
The General K&M Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,015 |  | 4,815
Other creditors | 884 |  | 884
Taxation and social security | 1,569 |  | 3,683
| 5,468 |  | 9,382

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,776 |  | 10,276

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 May 2024 | 19,137 | (3,077 )
Profit for the year and total comprehensive income | - | 499
Dividends paid | - | (1,000)
Transfer to/from Profit & Loss Account | (13,564 ) | -
As at 30 April 2025 | 5,573 | (3,578 )

Page 4