Acorah Software Products - Accounts Production 17.1.130 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11452043 C Martin D S Brown C Rendel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11452043 2024-12-31 11452043 2025-12-31 11452043 2025-01-01 2025-12-31 11452043 frs-core:CurrentFinancialInstruments 2025-12-31 11452043 frs-core:Non-currentFinancialInstruments 2025-12-31 11452043 frs-core:ComputerEquipment 2025-12-31 11452043 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11452043 frs-core:ComputerEquipment 2024-12-31 11452043 frs-core:FurnitureFittings 2025-12-31 11452043 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11452043 frs-core:FurnitureFittings 2024-12-31 11452043 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11452043 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11452043 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11452043 frs-bus:SmallEntities 2025-01-01 2025-12-31 11452043 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11452043 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11452043 frs-bus:Director1 2025-01-01 2025-12-31 11452043 frs-bus:Director2 2025-01-01 2025-12-31 11452043 frs-bus:Director3 2025-01-01 2025-12-31 11452043 frs-countries:EnglandWales 2025-01-01 2025-12-31 11452043 2023-12-31 11452043 2024-12-31 11452043 2024-01-01 2024-12-31 11452043 frs-core:CurrentFinancialInstruments 2024-12-31 11452043 frs-core:Non-currentFinancialInstruments 2024-12-31 11452043 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11452043
Klive Agency Limited
Financial Statements
For The Year Ended 31 December 2025
Klive Agency Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Klive Agency Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 11452043

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,216 |  | 5,604
|  |  | 3,216 |  | 5,604
CURRENT ASSETS
Debtors | 5 | 78,600 |  | 48,052 |
Cash at bank and in hand |  | 33,334 |  | 25,378 |
|  | 111,934 |  | 73,430 |
Creditors: Amounts Falling Due Within One Year | 6 | (29,701 ) |  | (42,721 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 82,233 |  | 30,709
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 85,449 |  | 36,313
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (4,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (747 ) |  | (1,301 )
NET ASSETS |  |  | 84,702 |  | 30,845
Income Statement |  |  | 84,702 |  | 30,845
SHAREHOLDERS' FUNDS |  |  | 84,702 |  | 30,845

Page 1
Page 2
Klive Agency Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 Income Statement.
On behalf of the board

D S Brown Director
9 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Klive Agency Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Klive Agency Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11452043 . The registered office is Scott House, The Concourse, Waterloo Station, London, SE1 7LY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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:

Fixtures & Fittings | 5 years on a straight-line basis
Computer Equipment | 3 years on a straight-line basis

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
Page 3
Page 4
Klive Agency Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 210 | 13,738 | 13,948
Additions | 75 | - | 75
As at 31 December 2025 | 285 | 13,738 | 14,023
Depreciation
As at 1 January 2025 | - | 8,344 | 8,344
Provided during the period | 57 | 2,406 | 2,463
As at 31 December 2025 | 57 | 10,750 | 10,807
Net Book Value
As at 31 December 2025 | 228 | 2,988 | 3,216
As at 1 January 2025 | 210 | 5,394 | 5,604

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 77,077 |  | 46,349
Other debtors | 1,523 |  | 1,703
| 78,600 |  | 48,052

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 128 |  | 525
Other loans | - |  | 10,000
Taxation and social security | 29,573 |  | 32,196
| 29,701 |  | 42,721

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 4,167

Page 4
Page 5
Klive Agency Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £

The issued share capital comprises 103,093 shares at nominal value £0.52.
Page 5