Acorah Software Products - Accounts Production 19.2.450 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11787383 Mr Marijus Valenta Mrs Karile Valentiene iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11787383 2024-03-31 11787383 2025-03-31 11787383 2024-04-01 2025-03-31 11787383 frs-core:CurrentFinancialInstruments 2025-03-31 11787383 frs-core:Non-currentFinancialInstruments 2025-03-31 11787383 frs-core:BetweenOneFiveYears 2025-03-31 11787383 frs-core:ComputerEquipment 2025-03-31 11787383 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11787383 frs-core:ComputerEquipment 2024-03-31 11787383 frs-core:MotorVehicles 2025-03-31 11787383 frs-core:MotorVehicles 2024-04-01 2025-03-31 11787383 frs-core:MotorVehicles 2024-03-31 11787383 frs-core:PlantMachinery 2025-03-31 11787383 frs-core:PlantMachinery 2024-04-01 2025-03-31 11787383 frs-core:PlantMachinery 2024-03-31 11787383 frs-core:WithinOneYear 2025-03-31 11787383 frs-core:ShareCapital 2025-03-31 11787383 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11787383 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11787383 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11787383 frs-bus:SmallEntities 2024-04-01 2025-03-31 11787383 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11787383 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11787383 frs-bus:Director1 2024-04-01 2025-03-31 11787383 frs-bus:Director2 2024-04-01 2025-03-31 11787383 frs-countries:EnglandWales 2024-04-01 2025-03-31 11787383 2023-03-31 11787383 2024-03-31 11787383 2023-04-01 2024-03-31 11787383 frs-core:CurrentFinancialInstruments 2024-03-31 11787383 frs-core:Non-currentFinancialInstruments 2024-03-31 11787383 frs-core:BetweenOneFiveYears 2024-03-31 11787383 frs-core:WithinOneYear 2024-03-31 11787383 frs-core:ShareCapital 2024-03-31 11787383 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11787383
Karile Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Karile Ltd
Contents
Contents

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

Page 1
Karile Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11787383

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 45,833 |  | 31,062
|  |  | 45,833 |  | 31,062
CURRENT ASSETS
Debtors | 5 | 33,740 |  | 19,884 |
Cash at bank and in hand |  | 27,808 |  | 7,226 |
|  | 61,548 |  | 27,110 |
Creditors: Amounts Falling Due Within One Year | 6 | (91,422 ) |  | (84,681 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (29,874 ) |  | (57,571 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,959 |  | (26,509 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (51,557 ) |  | (16,849 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,708 ) |  | (5,902 )
NET LIABILITIES |  |  | (44,306 ) |  | (49,260 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 4 |  | 4
Profit and Loss Account |  |  | (44,310 ) |  | (49,264 )
SHAREHOLDERS' FUNDS |  |  | (44,306) |  | (49,260)

Page 1
Page 2
Karile Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Marijus Valenta Director | Mrs Karile Valentiene Director
5 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Karile Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Karile Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11787383 . The registered office is 15 Staniforth Road, Thetford, Norfolk, IP24 3LH.
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. Going Concern Disclosure
At 31 March 2025 the company's current liabilities exceeded its current assets by £29,874 (2024: £57,571). The accounts have therefore been prepared on a going concern basis, the validity of which depends on support continuing to be made available or alternative funding being arranged. Should the company be unable to continue trading, adjustments would be made to reduce the value of the fixed assets to their recoverable amount and reclassify them as current assets, and to provide for any further liabilities which might arise.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax and other sales taxes.
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:

Equipment | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Office Equipment | 33% on cost

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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Karile Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Equipment | Motor Vehicles | Office Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 19,842 | 35,000 | 992 | 55,834
Additions | 435 | 26,185 | - | 26,620
As at 31 March 2025 | 20,277 | 61,185 | 992 | 82,454

...CONTINUED
Page 4
Page 5
Karile Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 5,134 | 19,004 | 634 | 24,772
Provided during the period | 3,695 | 7,823 | 331 | 11,849
As at 31 March 2025 | 8,829 | 26,827 | 965 | 36,621
Net Book Value
As at 31 March 2025 | 11,448 | 34,358 | 27 | 45,833
As at 1 April 2024 | 14,708 | 15,996 | 358 | 31,062

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,213 |  | 17,824
Amounts recoverable on contracts | 5,000 |  | 578
Prepayments and accrued income | 600 |  | 680
Other debtors | 4,927 |  | 802
| 33,740 |  | 19,884

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,083 |  | 13,063
Trade creditors | 17,770 |  | 17,005
Bank loans and overdrafts | 13,000 |  | 23,788
Social security & other taxes | 22,409 |  | 9,138
Other creditors | 20,287 |  | 11,373
Accrued expenses | 873 |  | 874
Directors' loan accounts | - |  | 9,440
| 91,422 |  | 84,681

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,391 |  | 14,349
Bank loans | 41,166 |  | 2,500
| 51,557 |  | 16,849

Page 5
Page 6
Karile Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 17,083 |  | 13,063
Later than one year and not later than five years | 10,391 |  | 14,349
| 27,474 |  | 27,412
| 27,474 |  | 27,412

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £439 (2024: £457) were due to the fund. They are included in Other Creditors.
Page 6