Acorah Software Products - Accounts Production 19.2.350 false true false 11 June 2024 29 June 2025 29 June 2025 15772134 K A Finneran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15772134 2024-06-10 15772134 2025-06-29 15772134 2024-06-11 2025-06-29 15772134 frs-core:CurrentFinancialInstruments 2025-06-29 15772134 frs-core:ComputerEquipment 2025-06-29 15772134 frs-core:ComputerEquipment 2024-06-11 2025-06-29 15772134 frs-core:ComputerEquipment 2024-06-10 15772134 frs-core:PlantMachinery 2025-06-29 15772134 frs-core:PlantMachinery 2024-06-11 2025-06-29 15772134 frs-core:PlantMachinery 2024-06-10 15772134 frs-core:ShareCapital 2025-06-29 15772134 frs-core:RetainedEarningsAccumulatedLosses 2025-06-29 15772134 frs-bus:PrivateLimitedCompanyLtd 2024-06-11 2025-06-29 15772134 frs-bus:FilletedAccounts 2024-06-11 2025-06-29 15772134 frs-bus:SmallEntities 2024-06-11 2025-06-29 15772134 frs-bus:AuditExempt-NoAccountantsReport 2024-06-11 2025-06-29 15772134 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-11 2025-06-29 15772134 frs-bus:Director1 2024-06-11 2025-06-29 15772134 frs-countries:EnglandWales 2024-06-11 2025-06-29
Registered number: 15772134
KAPF Limited
Unaudited Financial Statements
For the Period 11 June 2024 to 29 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15772134
29 June 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 577
577
CURRENT ASSETS
Stocks 5 13,330
Debtors 6 15,790
Cash at bank and in hand 54,707
83,827
Creditors: Amounts Falling Due Within One Year 7 (48,692 )
NET CURRENT ASSETS (LIABILITIES) 35,135
TOTAL ASSETS LESS CURRENT LIABILITIES 35,712
NET ASSETS 35,712
CAPITAL AND RESERVES
Called up share capital 8 6
Profit and Loss Account 35,706
SHAREHOLDERS' FUNDS 35,712
Page 1
Page 2
For the period ending 29 June 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
K A Finneran
Director
14 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KAPF Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is 10 Cross Park, Brixton, Plymouth, PL8 2BY.
The presentation currency of the financial statements is Pound Sterling (£).
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 25% Reducing Balance Basis
Computer Equipment 25% Reducing Balance Basis
2.4. 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.
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2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 11 June 2024 - - -
Additions 400 370 770
As at 29 June 2025 400 370 770
Depreciation
As at 11 June 2024 - - -
Provided during the period 100 93 193
As at 29 June 2025 100 93 193
Net Book Value
As at 29 June 2025 300 277 577
As at 11 June 2024 - - -
Page 4
Page 5
5. Stocks
29 June 2025
£
Work in progress 13,330
6. Debtors
29 June 2025
£
Due within one year
Trade debtors 15,780
Other debtors 10
15,790
7. Creditors: Amounts Falling Due Within One Year
29 June 2025
£
Other creditors 20,031
Taxation and social security 28,661
48,692
8. Share Capital
29 June 2025
£
Allotted, Called up and fully paid 6
9. Dividends
29 June 2025
£
On equity shares:
Final dividend paid 48,749
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