Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09195356 Mr Paul Francis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09195356 2024-08-31 09195356 2025-08-31 09195356 2024-09-01 2025-08-31 09195356 frs-core:CurrentFinancialInstruments 2025-08-31 09195356 frs-core:Non-currentFinancialInstruments 2025-08-31 09195356 frs-core:BetweenOneFiveYears 2025-08-31 09195356 frs-core:MotorVehicles 2025-08-31 09195356 frs-core:MotorVehicles 2024-09-01 2025-08-31 09195356 frs-core:MotorVehicles 2024-08-31 09195356 frs-core:PlantMachinery 2025-08-31 09195356 frs-core:PlantMachinery 2024-09-01 2025-08-31 09195356 frs-core:PlantMachinery 2024-08-31 09195356 frs-core:ShareCapital 2025-08-31 09195356 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09195356 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09195356 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09195356 frs-bus:SmallEntities 2024-09-01 2025-08-31 09195356 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09195356 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09195356 frs-bus:Director1 2024-09-01 2025-08-31 09195356 frs-countries:EnglandWales 2024-09-01 2025-08-31 09195356 2023-08-31 09195356 2024-08-31 09195356 2023-09-01 2024-08-31 09195356 frs-core:CurrentFinancialInstruments 2024-08-31 09195356 frs-core:Non-currentFinancialInstruments 2024-08-31 09195356 frs-core:BetweenOneFiveYears 2024-08-31 09195356 frs-core:ShareCapital 2024-08-31 09195356 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09195356
P&Kai Uk Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Suttle & Co
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09195356
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 61,317
- 61,317
Creditors: Amounts Falling Due Within One Year 5 (30,263 ) (39,825 )
NET CURRENT ASSETS (LIABILITIES) (30,263 ) (39,825 )
TOTAL ASSETS LESS CURRENT LIABILITIES (30,263 ) 21,492
Creditors: Amounts Falling Due After More Than One Year 6 - (24,383 )
NET LIABILITIES (30,263 ) (2,891 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (30,273 ) (2,901 )
SHAREHOLDERS' FUNDS (30,263) (2,891)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Paul Francis
Director
15/04/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
P&Kai Uk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09195356 . The registered office is Unit 1, The Sidings, Victoria Avenue Industrial Estate, Swanage, Dorset, BH19 1AU.
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. 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 25%
Motor Vehicles 25%
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 21,530 62,400 83,930
Disposals (21,530 ) (62,400 ) (83,930 )
As at 31 August 2025 - - -
Depreciation
As at 1 September 2024 7,013 15,600 22,613
Disposals (7,013 ) (15,600 ) (22,613 )
As at 31 August 2025 - - -
Net Book Value
As at 31 August 2025 - - -
As at 1 September 2024 14,517 46,800 61,317
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Accruals and deferred income 500 780
Director's loan account 29,763 39,044
30,263 39,825
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 24,383
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years - 24,383
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 3