Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09579624 Mrs T Squires Mr M Squires Mrs T Squires iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09579624 2024-05-31 09579624 2025-05-31 09579624 2024-06-01 2025-05-31 09579624 frs-core:CurrentFinancialInstruments 2025-05-31 09579624 frs-core:Non-currentFinancialInstruments 2025-05-31 09579624 frs-core:ComputerEquipment 2025-05-31 09579624 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09579624 frs-core:ComputerEquipment 2024-05-31 09579624 frs-core:MotorVehicles 2025-05-31 09579624 frs-core:MotorVehicles 2024-06-01 2025-05-31 09579624 frs-core:MotorVehicles 2024-05-31 09579624 frs-core:PlantMachinery 2025-05-31 09579624 frs-core:PlantMachinery 2024-06-01 2025-05-31 09579624 frs-core:PlantMachinery 2024-05-31 09579624 frs-core:ShareCapital 2025-05-31 09579624 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09579624 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09579624 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09579624 frs-bus:SmallEntities 2024-06-01 2025-05-31 09579624 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09579624 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09579624 frs-bus:Director1 2024-06-01 2025-05-31 09579624 frs-bus:Director2 2024-06-01 2025-05-31 09579624 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 09579624 frs-countries:EnglandWales 2024-06-01 2025-05-31 09579624 2023-05-31 09579624 2024-05-31 09579624 2023-06-01 2024-05-31 09579624 frs-core:CurrentFinancialInstruments 2024-05-31 09579624 frs-core:Non-currentFinancialInstruments 2024-05-31 09579624 frs-core:ShareCapital 2024-05-31 09579624 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09579624
K & B Systems Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
K & B Systems Limited
Contents
Contents

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

Page 1
K & B Systems Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09579624

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 27,959 |  | 37,279
|  |  | 27,959 |  | 37,279
CURRENT ASSETS
Stocks | 5 | 13,500 |  | 39,500 |
Debtors | 6 | 57,178 |  | 56,836 |
Cash at bank and in hand |  | 22,046 |  | 6,250 |
|  | 92,724 |  | 102,586 |
Creditors: Amounts Falling Due Within One Year | 7 | (88,889 ) |  | (68,755 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,835 |  | 33,831
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 31,794 |  | 71,110
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (24,547 ) |  | (63,531 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,990 ) |  | (7,083 )
NET ASSETS |  |  | 257 |  | 496
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 157 |  | 396
SHAREHOLDERS' FUNDS |  |  | 257 |  | 496

Page 1
Page 2
K & B Systems Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 M Squires Director
25/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
K & B Systems Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
K & B Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09579624 . The registered office is 4 Green Lane Business Park, 238 Green Lane, London, SE9 3TL.
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 comprises the invoiced valuc of goods and services supplied by the company, net of Valuc Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
K & B Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 2,287 | 102,774 | 5,611 | 110,672
As at 31 May 2025 | 2,287 | 102,774 | 5,611 | 110,672
Depreciation
As at 1 June 2024 | 1,870 | 67,048 | 4,475 | 73,393
Provided during the period | 104 | 8,932 | 284 | 9,320
As at 31 May 2025 | 1,974 | 75,980 | 4,759 | 82,713
Net Book Value
As at 31 May 2025 | 313 | 26,794 | 852 | 27,959
As at 1 June 2024 | 417 | 35,726 | 1,136 | 37,279

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 13,500 |  | 39,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,470 |  | 13,145
Other debtors | 43,708 |  | 43,691
| 57,178 |  | 56,836

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 33,462 |  | 9,371
Trade creditors | 15,612 |  | 25,770
Bank loans and overdrafts | 5,522 |  | 5,385
Other creditors | 5,755 |  | 13,545
Taxation and social security | 28,538 |  | 14,684
| 88,889 |  | 68,755

Page 4
Page 5
K & B Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 33,462
Bounce bank loan > 1 year | 24,547 |  | 30,069
| 24,547 |  | 63,531

9. Share Capital

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

10. Reserves

| Profit and Loss Account £
As at 1 June 2024 | 396
Profit for the year and total comprehensive income | 49,761
Dividends paid | (50,000)
As at 31 May 2025 | 157

Page 5