Acorah Software Products - Accounts Production 16.8.310 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04904098 Mr M Loat Mr J Tucker Mr M Loat iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04904098 2024-11-30 04904098 2025-11-30 04904098 2024-12-01 2025-11-30 04904098 frs-core:CurrentFinancialInstruments 2025-11-30 04904098 frs-core:ShareCapital 2025-11-30 04904098 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04904098 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04904098 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04904098 frs-bus:SmallEntities 2024-12-01 2025-11-30 04904098 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04904098 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04904098 frs-bus:Director1 2024-12-01 2025-11-30 04904098 frs-bus:Director2 2024-12-01 2025-11-30 04904098 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 04904098 frs-countries:EnglandWales 2024-12-01 2025-11-30 04904098 2023-11-30 04904098 2024-11-30 04904098 2023-12-01 2024-11-30 04904098 frs-core:CurrentFinancialInstruments 2024-11-30 04904098 frs-core:ShareCapital 2024-11-30 04904098 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 04904098
K L Properties (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
K L Properties (UK) Limited
Contents
Contents

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

Page 1
K L Properties (UK) Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04904098

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 4 | 318,245 |  | 718,245 |
Cash at bank and in hand |  | 25,168 |  | 70,926 |
|  | 343,413 |  | 789,171 |
Creditors: Amounts Falling Due Within One Year | 5 | (102,719 ) |  | (647,443 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 240,694 |  | 141,728
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 240,694 |  | 141,728
NET ASSETS |  |  | 240,694 |  | 141,728
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 240,594 |  | 141,628
SHAREHOLDERS' FUNDS |  |  | 240,694 |  | 141,728

For the year ending 30 November 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 Loat Director
07/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
K L Properties (UK) Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
K L Properties (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04904098 . The registered office is Ripley, Embankment, London, SW15 1LB.
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. Significant judgements and estimations
2.3. 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.
2.4. 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:
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.7. Interest Payable
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.8. 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.
Current tax is recognised in the profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
K L Properties (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 318,245 |  | 718,245

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 99,655 |  | 44,732
Other creditors | 167 |  | 6
Accruals and deferred income | 2,897 |  | 2,705
Directors' loan accounts | - |  | 600,000
| 102,719 |  | 647,443

6. Share Capital

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

7. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 200,000 |  | 50,000

Page 3