Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC321437 K Murray G Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC321437 2025-03-31 SC321437 2026-03-31 SC321437 2025-04-01 2026-03-31 SC321437 frs-core:CurrentFinancialInstruments 2026-03-31 SC321437 frs-core:ComputerEquipment 2026-03-31 SC321437 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC321437 frs-core:ComputerEquipment 2025-03-31 SC321437 frs-core:FurnitureFittings 2026-03-31 SC321437 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC321437 frs-core:FurnitureFittings 2025-03-31 SC321437 frs-core:ShareCapital 2026-03-31 SC321437 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC321437 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC321437 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC321437 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC321437 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC321437 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC321437 frs-bus:Director1 2025-04-01 2026-03-31 SC321437 frs-bus:Director1 2025-03-31 SC321437 frs-bus:Director1 2026-03-31 SC321437 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC321437 frs-countries:Scotland 2025-04-01 2026-03-31 SC321437 2024-03-31 SC321437 2025-03-31 SC321437 2024-04-01 2025-03-31 SC321437 frs-core:CurrentFinancialInstruments 2025-03-31 SC321437 frs-core:ShareCapital 2025-03-31 SC321437 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC321437
KKM Piping Design Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nuvo Scotland Limited
KKM Piping Design Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
KKM Piping Design Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of KKM Piping Design Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KKM Piping Design Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of KKM Piping Design Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of KKM Piping Design Limited and state those matters that we have agreed to state to the director of KKM Piping Design Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KKM Piping Design Limited and its director as a body for our work or for this report.
It is your duty to ensure that KKM Piping Design Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of KKM Piping Design Limited . You consider that KKM Piping Design Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KKM Piping Design Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7 July 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
KKM Piping Design Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC321437

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 180 |  | 354
|  |  | 180 |  | 354
CURRENT ASSETS
Debtors | 5 | 362 |  | 363 |
Cash at bank and in hand |  | 97,434 |  | 103,991 |
|  | 97,796 |  | 104,354 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,004 ) |  | (1,857 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 95,792 |  | 102,497
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 95,972 |  | 102,851
NET ASSETS |  |  | 95,972 |  | 102,851
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 95,971 |  | 102,850
SHAREHOLDERS' FUNDS |  |  | 95,972 |  | 102,851

Page 2
Page 3
KKM Piping Design Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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.
The financial statements were approved by the board of directors on 6 July 2026 and were signed on its behalf by:

K Murray Director
6 July 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
KKM Piping Design Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
KKM Piping Design Limited is a private company, limited by shares, incorporated in Scotland, registered number SC321437 . The registered office is 11 Damask Crescent, Newmachar, Aberdeen, AB21 0NG.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

2.3. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.4. 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.
2.5. 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.
Page 4
Page 5
KKM Piping Design Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 261 | 529 | 790
As at 31 March 2026 | 261 | 529 | 790
Depreciation
As at 1 April 2025 | 261 | 175 | 436
Provided during the period | - | 174 | 174
As at 31 March 2026 | 261 | 349 | 610
Net Book Value
As at 31 March 2026 | - | 180 | 180
As at 1 April 2025 | - | 354 | 354

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 35 |  | 35
Other taxes and social security | 327 |  | 328
| 362 |  | 363

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 750 |  | 845
Director's loan account | 1,254 |  | 1,012
| 2,004 |  | 1,857

7. Directors Advances, Credits and Guarantees
Included within Creditors is the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Kevin Murray | (1,012 ) | 570 | (812 ) | - | (1,254 )

The above loan is interest free and has no fixed repayment terms.
Page 5