Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC305214 Mr Daniel Stuart Miss Leigh Ross Mr Chris Stevens true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC305214 2024-09-30 SC305214 2025-09-30 SC305214 2024-10-01 2025-09-30 SC305214 frs-core:CurrentFinancialInstruments 2025-09-30 SC305214 frs-core:Non-currentFinancialInstruments 2025-09-30 SC305214 frs-core:BetweenOneFiveYears 2025-09-30 SC305214 frs-core:ComputerEquipment 2025-09-30 SC305214 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC305214 frs-core:ComputerEquipment 2024-09-30 SC305214 frs-core:FurnitureFittings 2025-09-30 SC305214 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC305214 frs-core:FurnitureFittings 2024-09-30 SC305214 frs-core:NetGoodwill 2025-09-30 SC305214 frs-core:NetGoodwill 2024-10-01 2025-09-30 SC305214 frs-core:NetGoodwill 2024-09-30 SC305214 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 SC305214 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 SC305214 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 SC305214 frs-core:MotorVehicles 2025-09-30 SC305214 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC305214 frs-core:MotorVehicles 2024-09-30 SC305214 frs-core:WithinOneYear 2025-09-30 SC305214 frs-core:ShareCapital 2025-09-30 SC305214 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC305214 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC305214 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC305214 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC305214 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC305214 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC305214 1 2024-10-01 2025-09-30 SC305214 frs-bus:Director1 2024-10-01 2025-09-30 SC305214 frs-bus:Director2 2024-10-01 2025-09-30 SC305214 frs-bus:Director3 2024-10-01 2025-09-30 SC305214 frs-countries:Scotland 2024-10-01 2025-09-30 SC305214 2023-09-30 SC305214 2024-09-30 SC305214 2023-10-01 2024-09-30 SC305214 frs-core:CurrentFinancialInstruments 2024-09-30 SC305214 frs-core:Non-currentFinancialInstruments 2024-09-30 SC305214 frs-core:BetweenOneFiveYears 2024-09-30 SC305214 frs-core:WithinOneYear 2024-09-30 SC305214 frs-core:ShareCapital 2024-09-30 SC305214 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC305214
Kristoffersen Carpets & Flooring Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Kristoffersen Carpets & Flooring Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Kristoffersen Carpets & Flooring Ltd.
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC305214

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 315,000 |  | 350,000
Tangible Assets | 5 |  | 251,741 |  | 166,226
|  |  | 566,741 |  | 516,226
CURRENT ASSETS
Stocks | 6 | 170,904 |  | 145,711 |
Debtors | 7 | 162,694 |  | 167,729 |
Cash at bank and in hand |  | 756,693 |  | 628,593 |
|  | 1,090,291 |  | 942,033 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,030,415 ) |  | (912,967 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 59,876 |  | 29,066
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 626,617 |  | 545,292
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (77,979 ) |  | (70,049 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (59,109 ) |  | -
NET ASSETS |  |  | 489,529 |  | 475,243
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 489,429 |  | 475,143
SHAREHOLDERS' FUNDS |  |  | 489,529 |  | 475,243

Page 1
Page 2
Kristoffersen Carpets & Flooring Ltd.
Balance Sheet (continued)
As At 30 September 2025
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 Profit and Loss Account.
On behalf of the board

Mr Daniel Stuart Director
02/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kristoffersen Carpets & Flooring Ltd.
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Kristoffersen Carpets & Flooring Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC305214 . The registered office is 20-22 Station Road, Newtongrange, Dalkeith, Midlothian, Scotland, EH22 4NB.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 profit and loss account over its estimated economic life of 10 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:

Leasehold | Not depreciated
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
Kristoffersen Carpets & Flooring Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 17)
18 17
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 350,000
As at 30 September 2025 | 350,000
Amortisation
As at 1 October 2024 | -
Provided during the period | 35,000
As at 30 September 2025 | 35,000
Net Book Value
As at 30 September 2025 | 315,000
As at 1 October 2024 | 350,000

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | - | 243,818 | 121,469 | - | 365,287
Additions | 1,467 | 98,463 | 54,738 | 6,331 | 160,999
Disposals | - | (56,995 ) | - | - | (56,995 )
As at 30 September 2025 | 1,467 | 285,286 | 176,207 | 6,331 | 469,291
Depreciation
As at 1 October 2024 | - | 125,207 | 73,854 | - | 199,061
Provided during the period | - | 37,522 | 18,480 | 888 | 56,890
Disposals | - | (38,401 ) | - | - | (38,401 )
As at 30 September 2025 | - | 124,328 | 92,334 | 888 | 217,550
Net Book Value
As at 30 September 2025 | 1,467 | 160,958 | 83,873 | 5,443 | 251,741
As at 1 October 2024 | - | 118,611 | 47,615 | - | 166,226

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 80,191 |  | 145,711
Work in progress | 90,713 |  | -
| 170,904 |  | 145,711

Page 4
Page 5
Kristoffersen Carpets & Flooring Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 134,543 |  | 167,729
Other debtors | 19,859 |  | -
| 154,402 |  | 167,729
Due after more than one year
Other debtors | 8,292 |  | -
| 162,694 |  | 167,729

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 59,466 |  | 28,685
Trade creditors | 257,656 |  | 241,795
Other creditors | 525,850 |  | 470,913
Taxation and social security | 187,443 |  | 171,574
| 1,030,415 |  | 912,967

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 77,979 |  | 70,049

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 59,466 |  | 28,685
Later than one year and not later than five years | 77,979 |  | 70,049
| 137,445 |  | 98,734
| 137,445 |  | 98,734

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
Page 5
Page 6
Kristoffersen Carpets & Flooring Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
13. Ultimate Controlling Party
The company's ultimate controlling party is DLC Flooring Ltd by virtue of it's ownership of 100% of the issued share capital in the company.
No single shareholder of DLC Flooring Ltd has utlimate control of the company.
Page 6