Acorah Software Products - Accounts Production 19.3.550 false true true false 8 April 2025 30 April 2026 30 April 2026 16373394 Mr D Large Mr C Slee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16373394 2025-04-07 16373394 2026-04-30 16373394 2025-04-08 2026-04-30 16373394 frs-core:CurrentFinancialInstruments 2026-04-30 16373394 frs-core:ComputerEquipment 2026-04-30 16373394 frs-core:ComputerEquipment 2025-04-08 2026-04-30 16373394 frs-core:ComputerEquipment 2025-04-07 16373394 frs-core:ShareCapital 2026-04-30 16373394 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 16373394 frs-bus:PrivateLimitedCompanyLtd 2025-04-08 2026-04-30 16373394 frs-bus:FilletedAccounts 2025-04-08 2026-04-30 16373394 frs-bus:SmallEntities 2025-04-08 2026-04-30 16373394 frs-bus:AuditExempt-NoAccountantsReport 2025-04-08 2026-04-30 16373394 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-08 2026-04-30 16373394 frs-bus:Director1 2025-04-08 2026-04-30 16373394 frs-bus:Director2 2025-04-08 2026-04-30 16373394 frs-countries:EnglandWales 2025-04-08 2026-04-30
Registered number: 16373394
Krono Heat Pumps Limited
Unaudited Financial Statements
For the Period 8 April 2025 to 30 April 2026
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Krono Heat Pumps Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Krono Heat Pumps Limited
Statement of Financial Position
As At 30 April 2026
Statement of Financial Position
Registered number: 16373394

| 30 April 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 333
|  |  | 333
CURRENT ASSETS
Stocks | 5 | 39,122 |
Debtors | 6 | 44,680 |
Cash at bank and in hand |  | 100,384 |
|  | 184,186 |
Creditors: Amounts Falling Due Within One Year | 7 | (135,527 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 48,659
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,992
NET ASSETS |  |  | 48,992
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Income Statement |  |  | 48,892
SHAREHOLDERS' FUNDS |  |  | 48,992

Page 1
Page 2
Krono Heat Pumps Limited
Statement of Financial Position (continued)
As At 30 April 2026
For the period ending 30 April 2026 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 Income Statement.
On behalf of the board

Mr D Large Director | Mr C Slee Director
13/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Krono Heat Pumps Limited
Notes to the Financial Statements
For the Period 8 April 2025 to 30 April 2026
Notes to the Financial Statements
1. General Information
Krono Heat Pumps Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16373394 . The registered office is Unit 22D, Barton Business Park, New Dover Road, Canterbury, Kent, CT1 3AA.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Computer Equipment | 3 years straight line

2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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
Krono Heat Pumps Limited
Notes to the Financial Statements (continued)
For the Period 8 April 2025 to 30 April 2026
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 period, 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 income statement as they become payable in accordance with the rules of the scheme.
2.9. Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
2.10. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 8 April 2025 | -
Additions | 500
As at 30 April 2026 | 500
Depreciation
As at 8 April 2025 | -
Provided during the period | 167
As at 30 April 2026 | 167

...CONTINUED
Page 4
Page 5
Krono Heat Pumps Limited
Notes to the Financial Statements (continued)
For the Period 8 April 2025 to 30 April 2026

Net Book Value
As at 30 April 2026 | 333
As at 8 April 2025 | -

5. Stocks

| 30 April 2026
--- | ---
| £
Materials | 7,663
Work in progress | 31,459
| 39,122

6. Debtors

| 30 April 2026
--- | ---
| £
Due within one year
Trade debtors | 38,106
Other debtors | 6,574
| 44,680

7. Creditors: Amounts Falling Due Within One Year

| 30 April 2026
--- | ---
| £
Trade creditors | 2,812
Other loans | 50,000
Other creditors | 15,050
Taxation and social security | 67,665
| 135,527

8. Share Capital

| 30 April 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

9. Related Party Transactions
Other related parties
During the year the company had transactions with Solaris Energy Limited, a company that has key management and shareholders in common with Krono Heat Pumps Limited.
During the year, the company made sales of £341,348 and purchases to the sum of £8,366. At the year-end the company were owed £18,429 by Solaris Energy Limited. The outstanding monies are settled in line with the invoice payment terms.
Page 5