Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06986253 Mr Philip Portch Mr Russell Gunter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06986253 2024-08-31 06986253 2025-08-31 06986253 2024-09-01 2025-08-31 06986253 frs-core:CurrentFinancialInstruments 2025-08-31 06986253 frs-core:Non-currentFinancialInstruments 2025-08-31 06986253 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 06986253 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06986253 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 06986253 frs-core:PlantMachinery 2025-08-31 06986253 frs-core:PlantMachinery 2024-09-01 2025-08-31 06986253 frs-core:PlantMachinery 2024-08-31 06986253 frs-core:ShareCapital 2025-08-31 06986253 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06986253 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06986253 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06986253 frs-bus:SmallEntities 2024-09-01 2025-08-31 06986253 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06986253 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06986253 frs-core:CostValuation 2024-08-31 06986253 frs-core:CostValuation 2025-08-31 06986253 frs-core:ProvisionsForImpairmentInvestments 2024-08-31 06986253 frs-core:ProvisionsForImpairmentInvestments 2025-08-31 06986253 frs-bus:Director1 2024-09-01 2025-08-31 06986253 frs-bus:Director2 2024-09-01 2025-08-31 06986253 frs-countries:EnglandWales 2024-09-01 2025-08-31 06986253 2023-08-31 06986253 2024-08-31 06986253 2023-09-01 2024-08-31 06986253 frs-core:CurrentFinancialInstruments 2024-08-31 06986253 frs-core:Non-currentFinancialInstruments 2024-08-31 06986253 frs-core:ShareCapital 2024-08-31 06986253 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06986253
Kingfisher First (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Edmonds Accountancy
Kingfisher First (Holdings) Limited
Contents
Contents

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

Page 1
Kingfisher First (Holdings) Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 06986253

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 31,123 |  | 31,139
Investments | 5 |  | 10 |  | 10
|  |  | 31,133 |  | 31,149
CURRENT ASSETS
Stocks | 6 | 143,715 |  | 122,715 |
Debtors | 7 | 1,195,810 |  | 1,085,268 |
Cash at bank and in hand |  | 32 |  | 125 |
|  | 1,339,557 |  | 1,208,108 |
Creditors: Amounts Falling Due Within One Year | 8 | (179,890 ) |  | (190,561 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,159,667 |  | 1,017,547
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,190,800 |  | 1,048,696
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (675,612 ) |  | (535,510 )
NET ASSETS |  |  | 515,188 |  | 513,186
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Profit and Loss Account |  |  | 515,178 |  | 513,176
SHAREHOLDERS' FUNDS |  |  | 515,188 |  | 513,186

Page 1
Page 2
Kingfisher First (Holdings) Limited
Balance Sheet (continued)
As At 31 August 2025
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 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 Philip Portch Director
26/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Kingfisher First (Holdings) Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Kingfisher First (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06986253 . The registered office is 72 Headley Road, Woodley, Reading, RG5 4JE.
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:

Freehold | None
Plant & Machinery | 25% Written Down Value

2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 September 2024 | 31,075 | 750 | 31,825
As at 31 August 2025 | 31,075 | 750 | 31,825
Depreciation
As at 1 September 2024 | - | 686 | 686
Provided during the period | - | 16 | 16
As at 31 August 2025 | - | 702 | 702
Net Book Value
As at 31 August 2025 | 31,075 | 48 | 31,123
As at 1 September 2024 | 31,075 | 64 | 31,139

Page 3
Page 4
Kingfisher First (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 September 2024 | 10
As at 31 August 2025 | 10
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 10
As at 1 September 2024 | 10

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 143,715 |  | 122,715

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,195,810 |  | 1,085,268

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18,090 |  | 18,220
Bank loans and overdrafts | 709 |  | -
Other creditors | 137,311 |  | 148,561
Taxation and social security | 23,780 |  | 23,780
| 179,890 |  | 190,561

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 675,612 |  | 535,510

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4