Acorah Software Products - Accounts Production 19.2.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07634945 Mr Tony Kitchen Mr Andrew Aitken Tony Kitchin and Andrew Aitken James true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07634945 2024-05-31 07634945 2025-05-31 07634945 2024-06-01 2025-05-31 07634945 frs-core:CurrentFinancialInstruments 2025-05-31 07634945 frs-core:Non-currentFinancialInstruments 2025-05-31 07634945 frs-core:FurnitureFittings 2025-05-31 07634945 frs-core:FurnitureFittings 2024-06-01 2025-05-31 07634945 frs-core:FurnitureFittings 2024-05-31 07634945 frs-core:MotorVehicles 2025-05-31 07634945 frs-core:MotorVehicles 2024-06-01 2025-05-31 07634945 frs-core:MotorVehicles 2024-05-31 07634945 frs-core:ShareCapital 2025-05-31 07634945 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07634945 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07634945 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 07634945 frs-bus:SmallEntities 2024-06-01 2025-05-31 07634945 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07634945 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07634945 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 07634945 frs-bus:OrdinaryShareClass1 2025-05-31 07634945 frs-bus:OrdinaryShareClass2 2024-06-01 2025-05-31 07634945 frs-bus:OrdinaryShareClass2 2025-05-31 07634945 1 2024-06-01 2025-05-31 07634945 frs-bus:Director1 2024-06-01 2025-05-31 07634945 frs-bus:Director1 2024-05-31 07634945 frs-bus:Director1 2025-05-31 07634945 frs-bus:Director2 2024-06-01 2025-05-31 07634945 frs-bus:Director2 2024-05-31 07634945 frs-bus:Director2 2025-05-31 07634945 frs-core:CurrentFinancialInstruments 1 2025-05-31 07634945 frs-countries:EnglandWales 2024-06-01 2025-05-31 07634945 2023-05-31 07634945 2024-05-31 07634945 2023-06-01 2024-05-31 07634945 frs-core:CurrentFinancialInstruments 2024-05-31 07634945 frs-core:Non-currentFinancialInstruments 2024-05-31 07634945 frs-core:ShareCapital 2024-05-31 07634945 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 07634945 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31 07634945 frs-bus:OrdinaryShareClass2 2023-06-01 2024-05-31 07634945 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: 07634945
Tk Security & Training Services Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07634945
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 823 1,218
823 1,218
CURRENT ASSETS
Stocks 5 18,366 -
Debtors 6 110,856 180,966
Cash at bank and in hand 121,210 64,077
250,432 245,043
Creditors: Amounts Falling Due Within One Year 7 (222,610 ) (246,134 )
NET CURRENT ASSETS (LIABILITIES) 27,822 (1,091 )
TOTAL ASSETS LESS CURRENT LIABILITIES 28,645 127
Creditors: Amounts Falling Due After More Than One Year 8 (28,125 ) -
NET ASSETS 520 127
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 518 125
SHAREHOLDERS' FUNDS 520 127
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For the year ending 31 May 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 Tony Kitchen
Director
17 February 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Tk Security & Training Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07634945 . The registered office is 145/147 Hatfield Road, St. Albans, Hertfordshire, AL1 4JY.
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:
Motor Vehicles 25% - Straight line method
Fixtures & Fittings 25% - Straight line method
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.
2.5. Taxation
Income 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2024 14,295 34,126 48,421
As at 31 May 2025 14,295 34,126 48,421
Depreciation
As at 1 June 2024 14,295 32,908 47,203
Provided during the period - 395 395
As at 31 May 2025 14,295 33,303 47,598
Net Book Value
As at 31 May 2025 - 823 823
As at 1 June 2024 - 1,218 1,218
5. Stocks
2025 2024
£ £
Work in progress 18,366 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 113,335
Prepayments and accrued income 236 219
S455 tax 34,556 23,778
Intercompany - PAR Security Services Limited 492 -
Directors' loan accounts 75,572 43,634
110,856 180,966
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 858 1,992
Bank loans and overdrafts 28,183 33,738
Loan - Less than 1 year 12,500 -
Corporation tax 113,586 88,972
Other taxes and social security 248 124
VAT 64,630 84,496
Accruals and deferred income 2,605 4,420
Directors' loan accounts - 32,392
222,610 246,134
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 28,125 -
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
1 Ordinary A shares of £ 1.000 each 1 1
2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Tony Kitchen (32,392 ) 38,773 (1,451 ) - 4,930
Mr Andrew Aitken 43,634 27,008 - - 70,642
The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling parties are Tony Kitchin and Andrew Aitken James by virtue of their ownership of 100% of the issued share capital in the company.
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