Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12243261 K Taylor Karl Taylor false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12243261 2024-10-31 12243261 2025-10-31 12243261 2024-11-01 2025-10-31 12243261 frs-core:CurrentFinancialInstruments 2025-10-31 12243261 frs-core:Non-currentFinancialInstruments 2025-10-31 12243261 frs-core:MotorVehicles 2025-10-31 12243261 frs-core:MotorVehicles 2024-11-01 2025-10-31 12243261 frs-core:MotorVehicles 2024-10-31 12243261 frs-core:ShareCapital 2025-10-31 12243261 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12243261 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12243261 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12243261 frs-bus:SmallEntities 2024-11-01 2025-10-31 12243261 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12243261 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12243261 1 2024-11-01 2025-10-31 12243261 frs-bus:Director1 2024-11-01 2025-10-31 12243261 frs-countries:EnglandWales 2024-11-01 2025-10-31 12243261 2023-10-31 12243261 2024-10-31 12243261 2023-11-01 2024-10-31 12243261 frs-core:CurrentFinancialInstruments 2024-10-31 12243261 frs-core:Non-currentFinancialInstruments 2024-10-31 12243261 frs-core:ShareCapital 2024-10-31 12243261 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12243261
KT Decorating Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DH
KT Decorating Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
KT Decorating Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12243261

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,450 |  | 3,063
|  |  | 2,450 |  | 3,063
CURRENT ASSETS
Debtors | 5 | 3,169 |  | 215 |
Cash at bank and in hand |  | 7,767 |  | 12,692 |
|  | 10,936 |  | 12,907 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,306 ) |  | (9,069 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,630 |  | 3,838
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,080 |  | 6,901
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (163 ) |  | (2,120 )
NET ASSETS |  |  | 5,917 |  | 4,781
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 5,916 |  | 4,780
SHAREHOLDERS' FUNDS |  |  | 5,917 |  | 4,781

Page 1
Page 2
KT Decorating Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

K Taylor Director
16th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
KT Decorating Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
KT Decorating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12243261 . The registered office is Suite 7, 2 Park Court, Premier Way, Romsey, Hampshire, SO51 9DH.
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.
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 | 20% Reducing balance

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. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
KT Decorating Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Cash and cash equivalent
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.7. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those cost are required to be recognised as a part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 November 2024 | 9,178
As at 31 October 2025 | 9,178
Depreciation
As at 1 November 2024 | 6,115
Provided during the period | 613
As at 31 October 2025 | 6,728
Net Book Value
As at 31 October 2025 | 2,450
As at 1 November 2024 | 3,063

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,169 |  | 215

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,957 |  | 1,957
Corporation tax | 4,568 |  | 6,347
Other creditors | 496 |  | 368
Director's loan account | 285 |  | 397
| 7,306 |  | 9,069

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 163 |  | 2,120

Page 4
Page 5
KT Decorating Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Controlling Party
The company's controlling party is the director, Karl Taylor by virtue of his shareholdings.
Page 5