Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 27 June 2023 false 1 October 2024 30 September 2025 30 September 2025 SC773973 Mr An-Chan Phung iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC773973 2024-09-30 SC773973 2025-09-30 SC773973 2024-10-01 2025-09-30 SC773973 frs-core:CurrentFinancialInstruments 2025-09-30 SC773973 frs-core:ShareCapital 2025-09-30 SC773973 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC773973 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC773973 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC773973 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC773973 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC773973 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC773973 frs-bus:Director1 2024-10-01 2025-09-30 SC773973 frs-bus:Director1 2024-09-30 SC773973 frs-bus:Director1 2025-09-30 SC773973 frs-countries:Scotland 2024-10-01 2025-09-30 SC773973 2023-06-26 SC773973 2024-09-30 SC773973 2023-06-27 2024-09-30 SC773973 frs-core:CurrentFinancialInstruments 2024-09-30 SC773973 frs-core:ShareCapital 2024-09-30 SC773973 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC773973
Koi Housing Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Count On You Ltd
AAT
10c Ridge Way
Donibristle Ind Est
Dalgety Bay
Fife
KY11 9JN
Koi Housing Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Koi Housing Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC773973

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 198,647 |  | 68,647
|  |  | 198,647 |  | 68,647
CURRENT ASSETS
Stocks | 5 | 17,651 |  | 17,651 |
Debtors | 6 | 1,550 |  | 650 |
Cash at bank and in hand |  | 15,001 |  | 742 |
|  | 34,202 |  | 19,043 |
Creditors: Amounts Falling Due Within One Year | 7 | (300,858 ) |  | (152,153 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (266,656 ) |  | (133,110 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (68,009 ) |  | (64,463 )
NET LIABILITIES |  |  | (68,009 ) |  | (64,463 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (68,109 ) |  | (64,563 )
SHAREHOLDERS' FUNDS |  |  | (68,009) |  | (64,463)

Page 1
Page 2
Koi Housing 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 An-Chan Phung Director
9th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Koi Housing Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Koi Housing Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC773973 . The registered office is 15 Hillview Court Hillview Court, Halbeath, Dunfermline, KY12 0WP.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 30 September 2025
--- | ---
| £
Fair Value
As at 1 October 2024 | 68,647
Additions | 130,000
As at 30 September 2025 | 198,647

Page 3
Page 4
Koi Housing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Stocks

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Stock | 17,651 |  | 17,651

6. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,550 |  | 650

7. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 146,323 |  | 141,323
Other creditors | 154,535 |  | 10,830
| 300,858 |  | 152,153

8. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr An-Chan Phung | (9,281 ) | (143,704 ) | - | - | (152,985 )

The above loan is unsecured, interest free and repayable on demand.
Page 4