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 07382890 Mr Ben Kingsland Mrs Katie Kingsland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07382890 2024-09-30 07382890 2025-09-30 07382890 2024-10-01 2025-09-30 07382890 frs-core:CurrentFinancialInstruments 2025-09-30 07382890 frs-core:Non-currentFinancialInstruments 2025-09-30 07382890 frs-core:BetweenOneFiveYears 2025-09-30 07382890 frs-core:FurnitureFittings 2025-09-30 07382890 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07382890 frs-core:FurnitureFittings 2024-09-30 07382890 frs-core:MotorVehicles 2025-09-30 07382890 frs-core:MotorVehicles 2024-10-01 2025-09-30 07382890 frs-core:MotorVehicles 2024-09-30 07382890 frs-core:PlantMachinery 2025-09-30 07382890 frs-core:PlantMachinery 2024-10-01 2025-09-30 07382890 frs-core:PlantMachinery 2024-09-30 07382890 frs-core:WithinOneYear 2025-09-30 07382890 frs-core:ShareCapital 2025-09-30 07382890 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07382890 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07382890 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07382890 frs-bus:SmallEntities 2024-10-01 2025-09-30 07382890 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07382890 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07382890 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 07382890 frs-bus:OrdinaryShareClass1 2025-09-30 07382890 frs-bus:Director1 2024-10-01 2025-09-30 07382890 frs-bus:Director1 2024-09-30 07382890 frs-bus:Director1 2025-09-30 07382890 frs-bus:Director2 2024-10-01 2025-09-30 07382890 frs-bus:Director2 2024-09-30 07382890 frs-bus:Director2 2025-09-30 07382890 1 2024-10-01 2025-09-30 07382890 frs-countries:EnglandWales 2024-10-01 2025-09-30 07382890 2023-09-30 07382890 2024-09-30 07382890 2023-10-01 2024-09-30 07382890 frs-core:CurrentFinancialInstruments 2024-09-30 07382890 frs-core:Non-currentFinancialInstruments 2024-09-30 07382890 frs-core:BetweenOneFiveYears 2024-09-30 07382890 frs-core:MotorVehicles 2023-10-01 2024-09-30 07382890 frs-core:WithinOneYear 2024-09-30 07382890 frs-core:ShareCapital 2024-09-30 07382890 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 07382890 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30 07382890 1 2023-10-01 2024-09-30
Registered number: 07382890
BKS (Devon) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
BKS (Devon) Limited
Contents
Contents

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

Page 1
BKS (Devon) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07382890

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 52,230 |  | 10,681
|  |  | 52,230 |  | 10,681
CURRENT ASSETS
Stocks | 5 | 10,200 |  | 10,000 |
Debtors | 6 | 39,353 |  | 56,591 |
Cash at bank and in hand |  | 5,034 |  | 13,620 |
|  | 54,587 |  | 80,211 |
Creditors: Amounts Falling Due Within One Year | 7 | (59,646 ) |  | (72,631 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,059 ) |  | 7,580
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 47,171 |  | 18,261
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (36,947 ) |  | (7,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,924 ) |  | (2,658 )
NET ASSETS |  |  | 300 |  | 8,103
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 298 |  | 8,101
SHAREHOLDERS' FUNDS |  |  | 300 |  | 8,103

Page 1
Page 2
BKS (Devon) Limited
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 Ben Kingsland Director
19 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
BKS (Devon) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
BKS (Devon) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07382890 . The registered office is 138 High Street, Crediton, EX17 3DX. The principal place of business is Unit 1 Commonmarsh Lane, Crediton, Devon, EX17 1HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 15% straight line

2.4. 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.
2.5. 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.
2.6. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
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. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.9. 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
BKS (Devon) Limited
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:

| 2025 |  | 2024
--- | --- | --- | ---
All Staff | 3 |  | 4
| 3 |  | 4

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 9,092 | 17,245 | 3,761 | 30,098
Additions | 732 | 50,849 | 2,656 | 54,237
Disposals | (2,049 ) | (13,995 ) | - | (16,044 )
As at 30 September 2025 | 7,775 | 54,099 | 6,417 | 68,291
Depreciation
As at 1 October 2024 | 5,278 | 12,442 | 1,697 | 19,417
Provided during the period | 545 | 7,872 | 615 | 9,032
Disposals | (1,368 ) | (11,020 ) | - | (12,388 )
As at 30 September 2025 | 4,455 | 9,294 | 2,312 | 16,061
Net Book Value
As at 30 September 2025 | 3,320 | 44,805 | 4,105 | 52,230
As at 1 October 2024 | 3,814 | 4,803 | 2,064 | 10,681

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 43,434 |  | -

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 10,200 |  | 10,000

Page 4
Page 5
BKS (Devon) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,692 |  | 19,318
Prepayments and accrued income | 1,624 |  | 2,969
Directors' loan accounts | 10,513 |  | 10,512
| 30,829 |  | 32,799
Due after more than one year
Amounts owed by group undertakings | 8,524 |  | 23,792
| 39,353 |  | 56,591

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,200 |  | -
Trade creditors | 33,881 |  | 20,524
Bank loans and overdrafts | 7,766 |  | 10,000
Corporation tax | 783 |  | 29,002
Other taxes and social security | 1,012 |  | 883
VAT | 1,948 |  | 8,069
Other creditors | 4,056 |  | 4,153
| 59,646 |  | 72,631

The hired purchased liabilities are secured on the assets to which they relate.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 36,947 |  | -
Bank loans | - |  | 7,500
| 36,947 |  | 7,500

The hired purchased liabilities are secured on the assets to which they relate.
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 10,200 |  | -
Later than one year and not later than five years | 36,947 |  | -
| 47,147 |  | -
| 47,147 |  | -

Page 5
Page 6
BKS (Devon) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1 each | 2 |  | 2

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 1,500 |  | 1,500
| 1,500 |  | 1,500

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ben Kingsland | 5,256 | 22,832 | 22,831 | - | 5,257
Mrs Katie Kingsland | 5,256 | 22,831 | 22,831 | - | 5,256

The above loan is unsecured, interest free and repayable on demand.
Page 6