Acorah Software Products - Accounts Production 19.2.450 true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11606267 Mr Krisztian Kerekes Mr Robert Kerekes Mrs Szabina Kerekesne Sarkadi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11606267 2024-10-31 11606267 2025-10-31 11606267 2024-11-01 2025-10-31 11606267 frs-core:CurrentFinancialInstruments 2025-10-31 11606267 frs-core:Non-currentFinancialInstruments 2025-10-31 11606267 frs-core:BetweenOneFiveYears 2025-10-31 11606267 frs-core:MotorVehicles 2025-10-31 11606267 frs-core:MotorVehicles 2024-11-01 2025-10-31 11606267 frs-core:MotorVehicles 2024-10-31 11606267 frs-core:ShareCapital 2025-10-31 11606267 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 11606267 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 11606267 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11606267 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11606267 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11606267 frs-bus:SmallEntities 2024-11-01 2025-10-31 11606267 frs-bus:EntityNoLongerTradingButTradedInPast 2024-11-01 2025-10-31 11606267 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11606267 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11606267 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 11606267 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 11606267 frs-bus:Director1 2024-11-01 2025-10-31 11606267 frs-bus:Director2 2024-11-01 2025-10-31 11606267 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 11606267 frs-countries:EnglandWales 2024-11-01 2025-10-31 11606267 2023-10-31 11606267 2024-10-31 11606267 2023-11-01 2024-10-31 11606267 frs-core:CurrentFinancialInstruments 2024-10-31 11606267 frs-core:Non-currentFinancialInstruments 2024-10-31 11606267 frs-core:BetweenOneFiveYears 2024-10-31 11606267 frs-core:ShareCapital 2024-10-31 11606267 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11606267 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 11606267
Kerekes Trans Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
JSA Partners London Limited
9a Wick Road Business Park
Wick Road
Burnham On Crouch
CM0 8LT
Kerekes Trans Ltd
Contents
Contents

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

Page 1
Kerekes Trans Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 11606267

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 2 |  | 2 |
|  | 2 |  | 2 |
Creditors: Amounts Falling Due Within One Year | 6 | (22,936 ) |  | (21,825 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (22,934 ) |  | (21,823 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (22,934 ) |  | (21,823 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | 1,197 |  | 197
NET LIABILITIES |  |  | (21,737 ) |  | (21,626 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Fair value reserve | 10 |  | (4,327 ) |  | (4,327 )
Profit and Loss Account |  |  | (17,412 ) |  | (17,301 )
SHAREHOLDERS' FUNDS |  |  | (21,737) |  | (21,626)

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Robert Kerekes Director
2 July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Kerekes Trans Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Kerekes Trans Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11606267 . The registered office is 3 Clearwaters, Kingswood, Hull, HU7 3NE.
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. 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 | 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 2)
- 2
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 November 2024 | 11,495
As at 31 October 2025 | 11,495
Depreciation
As at 1 November 2024 | 11,495
As at 31 October 2025 | 11,495

...CONTINUED
Page 2
Page 3
Kerekes Trans Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Called up share capital not paid | 2 |  | 2

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Bank loans and overdrafts | 16,309 |  | 16,309
Directors' loan accounts | 6,627 |  | 5,515
| 22,936 |  | 21,825

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | (2,309 ) |  | (2,309 )
Bank loans | 1,112 |  | 2,112
| (1,197 ) |  | (197 )

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | (2,309 ) |  | (2,309 )

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 2 |  | 2
Amount of Allotted, Called Up Share Capital | 2 |  | 2

10. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | (4,327 ) | (17,301 )
Loss for the year and total comprehensive income | - | (111 )
As at 31 October 2025 | (4,327 ) | (17,412 )

Page 3