Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 07906251 Mr Karl Unsworth Mrs Catherine Unsworth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07906251 2025-01-31 07906251 2026-01-31 07906251 2025-02-01 2026-01-31 07906251 frs-core:CurrentFinancialInstruments 2026-01-31 07906251 frs-core:Non-currentFinancialInstruments 2026-01-31 07906251 frs-core:BetweenOneFiveYears 2026-01-31 07906251 frs-core:ComputerEquipment 2026-01-31 07906251 frs-core:ComputerEquipment 2025-02-01 2026-01-31 07906251 frs-core:ComputerEquipment 2025-01-31 07906251 frs-core:NetGoodwill 2026-01-31 07906251 frs-core:NetGoodwill 2025-02-01 2026-01-31 07906251 frs-core:NetGoodwill 2025-01-31 07906251 frs-core:MotorVehicles 2026-01-31 07906251 frs-core:MotorVehicles 2025-02-01 2026-01-31 07906251 frs-core:MotorVehicles 2025-01-31 07906251 frs-core:PlantMachinery 2026-01-31 07906251 frs-core:PlantMachinery 2025-02-01 2026-01-31 07906251 frs-core:PlantMachinery 2025-01-31 07906251 frs-core:WithinOneYear 2026-01-31 07906251 frs-core:ShareCapital 2026-01-31 07906251 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 07906251 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07906251 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 07906251 frs-bus:SmallEntities 2025-02-01 2026-01-31 07906251 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 07906251 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07906251 frs-bus:Director1 2025-02-01 2026-01-31 07906251 frs-bus:Director1 2025-01-31 07906251 frs-bus:Director1 2026-01-31 07906251 frs-bus:Director2 2025-02-01 2026-01-31 07906251 frs-countries:EnglandWales 2025-02-01 2026-01-31 07906251 2024-01-31 07906251 2025-01-31 07906251 2024-02-01 2025-01-31 07906251 frs-core:CurrentFinancialInstruments 2025-01-31 07906251 frs-core:Non-currentFinancialInstruments 2025-01-31 07906251 frs-core:BetweenOneFiveYears 2025-01-31 07906251 frs-core:WithinOneYear 2025-01-31 07906251 frs-core:ShareCapital 2025-01-31 07906251 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 07906251
Kaja Steel Services Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Richard Day Accountants Ltd
Kaja Steel Services Limited
Contents
Contents

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

Page 1
Kaja Steel Services Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 07906251

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 123,763 |  | 144,542
|  |  | 123,763 |  | 144,542
CURRENT ASSETS
Debtors | 7 | 189,675 |  | 102,133 |
Cash at bank and in hand |  | 442 |  | 58,454 |
|  | 190,117 |  | 160,587 |
Creditors: Amounts Falling Due Within One Year | 8 | (84,370 ) |  | (77,282 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 105,747 |  | 83,305
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 229,510 |  | 227,847
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (37,466 ) |  | (30,938 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30,940 ) |  | (36,135 )
NET ASSETS |  |  | 161,104 |  | 160,774
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 161,004 |  | 160,674
SHAREHOLDERS' FUNDS |  |  | 161,104 |  | 160,774

Page 1
Page 2
Kaja Steel Services 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 Karl Unsworth Director
06/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kaja Steel Services Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Kaja Steel Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07906251 . The registered office is The Cottage, 87 Yarmouth Road, Norwich, NR7 0HF.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% straight line

2.5. 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.
2.6. 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.
Page 3
Page 4
Kaja Steel Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.7. Taxation
Corporation 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 4)
5 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 45,000
As at 31 January 2026 | 45,000
Amortisation
As at 1 February 2025 | 45,000
As at 31 January 2026 | 45,000
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

Page 4
Page 5
Kaja Steel Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 29,427 | 221,742 | 19,549 | 270,718
Additions | - | 87,184 | 589 | 87,773
Disposals | (2,180 ) | (113,632 ) | (422 ) | (116,234 )
As at 31 January 2026 | 27,247 | 195,294 | 19,716 | 242,257
Depreciation
As at 1 February 2025 | 17,379 | 99,445 | 9,352 | 126,176
Provided during the period | 2,999 | 39,294 | 3,798 | 46,091
Disposals | (2,128 ) | (51,223 ) | (422 ) | (53,773 )
As at 31 January 2026 | 18,250 | 87,516 | 12,728 | 118,494
Net Book Value
As at 31 January 2026 | 8,997 | 107,778 | 6,988 | 123,763
As at 1 February 2025 | 12,048 | 122,297 | 10,197 | 144,542

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 153,179 |  | 81,963
Prepayments and accrued income | 17,866 |  | 19,375
Other debtors | 200 |  | -
VAT | 4,959 |  | 795
Directors' loan accounts | 13,471 |  | -
| 189,675 |  | 102,133

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,800 |  | 26,317
Trade creditors | 857 |  | 1,426
Bank loans and overdrafts | 7,254 |  | 10,000
Other taxes and social security | 40,440 |  | 33,040
Other creditors | 169 |  | 2,549
Accruals and deferred income | 3,850 |  | 3,950
| 84,370 |  | 77,282

Page 5
Page 6
Kaja Steel Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 37,466 |  | 27,605
Bank loans | - |  | 3,333
| 37,466 |  | 30,938

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 31,800 |  | 26,317
Later than one year and not later than five years | 37,466 |  | 27,605
| 69,266 |  | 53,922
| 69,266 |  | 53,922

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 21,000 |  | 21,000
Later than one year and not later than five years | 42,000 |  | 63,000
| 63,000 |  | 84,000

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Karl Unsworth | - | 13,471 | - | - | 13,471

The above loan is unsecured, interest free and repayable on demand.
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