Acorah Software Products - Accounts Production 16.8.310 false true false 1 February 2025 31 January 2026 31 January 2026 15391684 Mr Constantin Morcoase Miss Roxana Buboi Mr Constantin Morcoase iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15391684 2025-01-31 15391684 2026-01-31 15391684 2025-02-01 2026-01-31 15391684 frs-core:CurrentFinancialInstruments 2026-01-31 15391684 frs-core:Non-currentFinancialInstruments 2026-01-31 15391684 frs-core:FurnitureFittings 2026-01-31 15391684 frs-core:FurnitureFittings 2025-02-01 2026-01-31 15391684 frs-core:FurnitureFittings 2025-01-31 15391684 frs-core:PlantMachinery 2026-01-31 15391684 frs-core:PlantMachinery 2025-02-01 2026-01-31 15391684 frs-core:PlantMachinery 2025-01-31 15391684 frs-core:ShareCapital 2026-01-31 15391684 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 15391684 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15391684 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 15391684 frs-bus:SmallEntities 2025-02-01 2026-01-31 15391684 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 15391684 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15391684 frs-bus:Director1 2025-02-01 2026-01-31 15391684 frs-bus:Director2 2025-02-01 2026-01-31 15391684 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 15391684 frs-countries:EnglandWales 2025-02-01 2026-01-31
Registered number: 15391684
K&I Service & Investment Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
DMS Accountant Co Ltd
K&I Service & Investment Limited
Contents
Contents

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

Page 1
K&I Service & Investment Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 15391684

| 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 31,500
|  |  | 31,500
CURRENT ASSETS
Debtors | 5 | 621 |
Cash at bank and in hand |  | 1,019 |
|  | 1,640 |
Creditors: Amounts Falling Due Within One Year | 6 | (50,555 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (48,915 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (17,415 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,402 )
NET LIABILITIES |  |  | (24,817 )
CAPITAL AND RESERVES
Called up share capital |  |  | 1
Profit and Loss Account |  |  | (24,818 )
SHAREHOLDERS' FUNDS |  |  | (24,817)

Page 1
Page 2
K&I Service & Investment Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Constantin Morcoase Director
24/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
K&I Service & Investment Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
K&I Service & Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15391684 . The registered office is 12 Ribble Avenue, Southport, PR9 8LZ.
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:

Plant & Machinery | 10% reducing balance
Fixtures & Fittings | 10% reducing balance

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

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | - | - | -
Additions | 15,000 | 20,000 | 35,000
As at 31 January 2026 | 15,000 | 20,000 | 35,000

...CONTINUED
Page 3
Page 4
K&I Service & Investment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025 | - | - | -
Provided during the period | 1,500 | 2,000 | 3,500
As at 31 January 2026 | 1,500 | 2,000 | 3,500
Net Book Value
As at 31 January 2026 | 13,500 | 18,000 | 31,500
As at 1 February 2025 | - | - | -

5. Debtors

| 2026
--- | ---
| £
Due within one year
Other debtors | 621

6. Creditors: Amounts Falling Due Within One Year

| 2026
--- | ---
| £
Other creditors | 49,854
Taxation and social security | 701
| 50,555

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

| 2026
--- | ---
| £
Bank loans | 7,402

Page 4