Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05470381 Mr Brian Keast Mr Robert Keast Mrs Gillian Keast iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05470381 2024-09-30 05470381 2025-09-30 05470381 2024-10-01 2025-09-30 05470381 frs-core:CurrentFinancialInstruments 2025-09-30 05470381 frs-core:Non-currentFinancialInstruments 2025-09-30 05470381 frs-core:ComputerEquipment 2025-09-30 05470381 frs-core:ComputerEquipment 2024-10-01 2025-09-30 05470381 frs-core:ComputerEquipment 2024-09-30 05470381 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05470381 frs-core:NetGoodwill 2025-09-30 05470381 frs-core:NetGoodwill 2024-10-01 2025-09-30 05470381 frs-core:NetGoodwill 2024-09-30 05470381 frs-core:MotorVehicles 2025-09-30 05470381 frs-core:MotorVehicles 2024-10-01 2025-09-30 05470381 frs-core:MotorVehicles 2024-09-30 05470381 frs-core:PlantMachinery 2024-10-01 2025-09-30 05470381 frs-core:ShareCapital 2025-09-30 05470381 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05470381 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05470381 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05470381 frs-bus:SmallEntities 2024-10-01 2025-09-30 05470381 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05470381 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05470381 frs-bus:Director1 2024-10-01 2025-09-30 05470381 frs-bus:Director2 2024-10-01 2025-09-30 05470381 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05470381 frs-countries:EnglandWales 2024-10-01 2025-09-30 05470381 2023-09-30 05470381 2024-09-30 05470381 2023-10-01 2024-09-30 05470381 frs-core:CurrentFinancialInstruments 2024-09-30 05470381 frs-core:Non-currentFinancialInstruments 2024-09-30 05470381 frs-core:ShareCapital 2024-09-30 05470381 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05470381
Brian P Keast & Sons Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Balme Kitchen & Pearce
25 Lemon Street
Truro
Cornwall
TR1 2LS
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05470381
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,200
Tangible Assets 5 24,146 29,987
24,146 31,187
CURRENT ASSETS
Stocks 6 620 620
Debtors 7 52,132 37,758
Cash at bank and in hand 41,622 54,320
94,374 92,698
Creditors: Amounts Falling Due Within One Year 8 (370,670 ) (307,268 )
NET CURRENT ASSETS (LIABILITIES) (276,296 ) (214,570 )
TOTAL ASSETS LESS CURRENT LIABILITIES (252,150 ) (183,383 )
Creditors: Amounts Falling Due After More Than One Year 9 (8,064 ) (18,212 )
NET LIABILITIES (260,214 ) (201,595 )
CAPITAL AND RESERVES
Called up share capital 10 125 125
Income Statement (260,339 ) (201,720 )
SHAREHOLDERS' FUNDS (260,214) (201,595)
Page 1
Page 2
For the year ending 30 September 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 Statement.
On behalf of the board
Mr Brian Keast
Director
29 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
Brian P Keast & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05470381 . The registered office is 25 Lemon Street, Truro, Cornwall, TR1 2LS.
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. 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 the income statement over its estimated economic life of .... 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 15
Motor Vehicles 20
Fixtures & Fittings 15
Computer Equipment 15
2.5. 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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 12,000
As at 30 September 2025 12,000
Amortisation
As at 1 October 2024 10,800
Provided during the period 1,200
As at 30 September 2025 12,000
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 1,200
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 65,794 9,017 74,811
As at 30 September 2025 65,794 9,017 74,811
Depreciation
As at 1 October 2024 38,938 5,886 44,824
Provided during the period 5,371 470 5,841
As at 30 September 2025 44,309 6,356 50,665
Net Book Value
As at 30 September 2025 21,485 2,661 24,146
As at 1 October 2024 26,856 3,131 29,987
6. Stocks
2025 2024
£ £
Stock 620 620
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Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 48,833 34,541
Prepayments and accrued income 3,299 3,217
52,132 37,758
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,516 26,890
Corporation tax (221 ) (221 )
VAT 3,406 5,701
Other creditors 8,414 8,489
Directors' loan accounts 341,555 266,409
370,670 307,268
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans (Long term liabilities - creditors > 1 year) 8,064 18,212
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 125 125
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