Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02113068 K I Gapper S J Gapper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02113068 2025-03-31 02113068 2026-03-31 02113068 2025-04-01 2026-03-31 02113068 frs-core:CurrentFinancialInstruments 2026-03-31 02113068 frs-core:Non-currentFinancialInstruments 2026-03-31 02113068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 02113068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02113068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 02113068 frs-core:MotorVehicles 2026-03-31 02113068 frs-core:MotorVehicles 2025-04-01 2026-03-31 02113068 frs-core:MotorVehicles 2025-03-31 02113068 frs-core:PlantMachinery 2026-03-31 02113068 frs-core:PlantMachinery 2025-04-01 2026-03-31 02113068 frs-core:PlantMachinery 2025-03-31 02113068 frs-core:ShareCapital 2026-03-31 02113068 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02113068 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02113068 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02113068 frs-bus:SmallEntities 2025-04-01 2026-03-31 02113068 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02113068 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02113068 frs-bus:Director1 2025-04-01 2026-03-31 02113068 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 02113068 frs-countries:EnglandWales 2025-04-01 2026-03-31 02113068 2024-03-31 02113068 2025-03-31 02113068 2024-04-01 2025-03-31 02113068 frs-core:CurrentFinancialInstruments 2025-03-31 02113068 frs-core:Non-currentFinancialInstruments 2025-03-31 02113068 frs-core:ShareCapital 2025-03-31 02113068 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02113068
K.I.G. Construction Limited
Financial Statements
For The Year Ended 31 March 2026
Oakensen
Chartered Accountants
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
K.I.G. Construction Limited
Contents
Contents

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

Page 1
K.I.G. Construction Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02113068

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 108,060 |  | 113,128
|  |  | 108,060 |  | 113,128
CURRENT ASSETS
Debtors | 5 | 1,231 |  | 1,466 |
Cash at bank and in hand |  | 55,170 |  | 58,067 |
|  | 56,401 |  | 59,533 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,563 ) |  | (5,101 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 49,838 |  | 54,432
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 157,898 |  | 167,560
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (11,830 ) |  | (32,880 )
NET ASSETS |  |  | 146,068 |  | 134,680
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 146,066 |  | 134,678
SHAREHOLDERS' FUNDS |  |  | 146,068 |  | 134,680

Page 1
Page 2
K.I.G. Construction 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.
On behalf of the board

K I Gapper Director
15 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
K.I.G. Construction Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
K.I.G. Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02113068 . The registered office is The Racing Lodge, Lansdown, Bath, BA1 9BT.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Freehold | No charge
Plant & Machinery | 5 years straight line
Motor Vehicles | 5 years straight line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is 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 tax is recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
K.I.G. Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 April 2025 | 105,551 | 15,924 | 51,830 | 173,305
Additions | - | 1,304 | - | 1,304
As at 31 March 2026 | 105,551 | 17,228 | 51,830 | 174,609
Depreciation
As at 1 April 2025 | - | 13,626 | 46,551 | 60,177
Provided during the period | - | 1,093 | 5,279 | 6,372
As at 31 March 2026 | - | 14,719 | 51,830 | 66,549
Net Book Value
As at 31 March 2026 | 105,551 | 2,509 | - | 108,060
As at 1 April 2025 | 105,551 | 2,298 | 5,279 | 113,128

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,231 |  | 1,466

Page 4
Page 5
K.I.G. Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,565 |  | 1,409
Taxation and social security | 4,998 |  | 3,692
| 6,563 |  | 5,101

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 11,830 |  | 32,880

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
Included in creditors due after one year includes an amount of £11,830 (2025 - £31,580) due to the director.
Page 5