Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07968584 Ms Sally Alexander Ms Kirstie Berry Mr Richard Jenkinson Ms Kiera Alexander Mrs Kirsty Henderson-Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07968584 2024-08-31 07968584 2025-08-31 07968584 2024-09-01 2025-08-31 07968584 frs-core:CurrentFinancialInstruments 2025-08-31 07968584 frs-core:Non-currentFinancialInstruments 2025-08-31 07968584 frs-core:PlantMachinery 2025-08-31 07968584 frs-core:PlantMachinery 2024-09-01 2025-08-31 07968584 frs-core:PlantMachinery 2024-08-31 07968584 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07968584 frs-bus:CompanyLimitedByGuarantee 2024-09-01 2025-08-31 07968584 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07968584 frs-bus:SmallEntities 2024-09-01 2025-08-31 07968584 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07968584 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07968584 frs-bus:Director1 2024-09-01 2025-08-31 07968584 frs-bus:Director2 2024-09-01 2025-08-31 07968584 frs-bus:Director3 2024-09-01 2025-08-31 07968584 frs-bus:Director4 2024-09-01 2025-08-31 07968584 frs-bus:Director5 2024-09-01 2025-08-31 07968584 frs-countries:EnglandWales 2024-09-01 2025-08-31 07968584 2023-08-31 07968584 2024-08-31 07968584 2023-09-01 2024-08-31 07968584 frs-core:CurrentFinancialInstruments 2024-08-31 07968584 frs-core:Non-currentFinancialInstruments 2024-08-31 07968584 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07968584
Kimichi School
Unaudited Financial Statements
For The Year Ended 31 August 2025
Goodwins
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07968584
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,325 2,707
12,325 2,707
CURRENT ASSETS
Debtors 5 62,784 41,603
Cash at bank and in hand 26,683 19,854
89,467 61,457
Creditors: Amounts Falling Due Within One Year 6 (181,913 ) (140,611 )
NET CURRENT ASSETS (LIABILITIES) (92,446 ) (79,154 )
TOTAL ASSETS LESS CURRENT LIABILITIES (80,121 ) (76,447 )
Creditors: Amounts Falling Due After More Than One Year 7 - (2,176 )
NET LIABILITIES (80,121 ) (78,623 )
Income and Expenditure Account (80,121 ) (78,623 )
MEMBERS' FUNDS (80,121) (78,623)
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Page 2
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 Income and Expenditure Account.
On behalf of the board
Ms Sally Alexander
Director
26/05/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Kimichi School is a private company, limited by guarantee, incorporated in England & Wales, registered number 07968584 . The registered office is Eastbourne House, 111 Yardley Road, Acocks Green, Birmingham, B27 6LL.
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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 9)
11 9
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2024 3,575
Additions 10,305
As at 31 August 2025 13,880
Depreciation
As at 1 September 2024 868
Provided during the period 687
As at 31 August 2025 1,555
Net Book Value
As at 31 August 2025 12,325
As at 1 September 2024 2,707
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 62,784 41,603
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 22,107 -
Bank loans and overdrafts - 22,267
Other creditors 116,628 112,145
Taxation and social security 43,178 6,199
181,913 140,611
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,176
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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