Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05834159 Mr A S Badwal Mrs C K Badwal Mr A S Badwal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05834159 2024-06-30 05834159 2025-06-30 05834159 2024-07-01 2025-06-30 05834159 frs-core:CurrentFinancialInstruments 2025-06-30 05834159 frs-core:Non-currentFinancialInstruments 2025-06-30 05834159 frs-core:BetweenOneFiveYears 2025-06-30 05834159 frs-core:ComputerEquipment 2025-06-30 05834159 frs-core:ComputerEquipment 2024-07-01 2025-06-30 05834159 frs-core:ComputerEquipment 2024-06-30 05834159 frs-core:FurnitureFittings 2025-06-30 05834159 frs-core:FurnitureFittings 2024-07-01 2025-06-30 05834159 frs-core:FurnitureFittings 2024-06-30 05834159 frs-core:PlantMachinery 2025-06-30 05834159 frs-core:PlantMachinery 2024-07-01 2025-06-30 05834159 frs-core:PlantMachinery 2024-06-30 05834159 frs-core:WithinOneYear 2025-06-30 05834159 frs-core:ShareCapital 2025-06-30 05834159 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05834159 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05834159 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05834159 frs-bus:SmallEntities 2024-07-01 2025-06-30 05834159 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05834159 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05834159 frs-bus:Director1 2024-07-01 2025-06-30 05834159 frs-bus:Director2 2024-07-01 2025-06-30 05834159 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 05834159 frs-core:CurrentFinancialInstruments 1 2025-06-30 05834159 frs-countries:EnglandWales 2024-07-01 2025-06-30 05834159 2023-06-30 05834159 2024-06-30 05834159 2023-07-01 2024-06-30 05834159 frs-core:CurrentFinancialInstruments 2024-06-30 05834159 frs-core:Non-currentFinancialInstruments 2024-06-30 05834159 frs-core:BetweenOneFiveYears 2024-06-30 05834159 frs-core:WithinOneYear 2024-06-30 05834159 frs-core:ShareCapital 2024-06-30 05834159 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05834159 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 05834159
Keyboard Specialists Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Erdingsworth Business & Tax Advisors Ltd
Unit 3 Cuckoo Wharf, 427 Lichfield Road
Birmingham
B6 7SS
Keyboard Specialists Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Keyboard Specialists Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 05834159

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,565 |  | 20,295
|  |  | 7,565 |  | 20,295
CURRENT ASSETS
Stocks |  | 275,546 |  | 250,637 |
Debtors | 5 | 22,026 |  | 14,521 |
Cash at bank and in hand |  | 44,836 |  | 139,045 |
|  | 342,408 |  | 404,203 |
Creditors: Amounts Falling Due Within One Year | 6 | (62,873 ) |  | (93,520 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 279,535 |  | 310,683
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 287,100 |  | 330,978
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,941 ) |  | (10,311 )
NET ASSETS |  |  | 284,159 |  | 320,667
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 284,059 |  | 320,567
SHAREHOLDERS' FUNDS |  |  | 284,159 |  | 320,667

Page 1
Page 2
Keyboard Specialists Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 A S Badwal Director
12th March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Keyboard Specialists Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Keyboard Specialists Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05834159 . The registered office is Unit 44-45 Darlaston Central Trading Estate, Salisbury Street, Wednesbury, West Midlands, WS10 8XB.
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. 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.
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:

Plant & Machinery | 20% straight line
Fixtures & Fittings | 20% straight line
Office Equipment | 20% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
Page 3
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Keyboard Specialists Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
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.
2.8. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.9. Trade debtors and trade creditors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.10. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
Page 4
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Keyboard Specialists Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Office Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 6,792 | 55,160 | 10,691 | 72,643
Additions | - | 550 | - | 550
As at 30 June 2025 | 6,792 | 55,710 | 10,691 | 73,193
Depreciation
As at 1 July 2024 | 6,792 | 38,325 | 7,231 | 52,348
Provided during the period | - | 11,142 | 2,138 | 13,280
As at 30 June 2025 | 6,792 | 49,467 | 9,369 | 65,628
Net Book Value
As at 30 June 2025 | - | 6,243 | 1,322 | 7,565
As at 1 July 2024 | - | 16,835 | 3,460 | 20,295

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 22,026 |  | 14,235
Other taxes and social security | - |  | 286
| 22,026 |  | 14,521

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 31,604 |  | 38,907
Bank loans and overdrafts | 9,646 |  | 10,648
Corporation tax | 10,408 |  | 28,003
Other taxes and social security | 1,732 |  | -
VAT | 8,035 |  | 13,235
Other creditors | 1,100 |  | 1,694
Pension creditor | 127 |  | 115
Accruals and deferred income | 221 |  | 918
| 62,873 |  | 93,520

Creditors include an unsecured Bounce Back Loan of £9,646 (2024 - £10,648).
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,265
Other creditors | 2,941 |  | 1,046
| 2,941 |  | 10,311

Creditors include an unsecured Bounce Back Loan of £0 (2024 - £9,265).
Page 5
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Keyboard Specialists Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Share Capital

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

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 5,328 |  | 5,328
Later than one year and not later than five years | 2,220 |  | 7,548
| 7,548 |  | 12,876

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