Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 14399098 Mr Paul Duheaume Mr Christopher Miles Mr Andrew Bowden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14399098 2024-10-31 14399098 2025-10-31 14399098 2024-11-01 2025-10-31 14399098 frs-core:CurrentFinancialInstruments 2025-10-31 14399098 frs-core:Non-currentFinancialInstruments 2025-10-31 14399098 frs-core:ComputerEquipment 2025-10-31 14399098 frs-core:ComputerEquipment 2024-11-01 2025-10-31 14399098 frs-core:ComputerEquipment 2024-10-31 14399098 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 14399098 frs-core:FurnitureFittings 2025-10-31 14399098 frs-core:FurnitureFittings 2024-11-01 2025-10-31 14399098 frs-core:FurnitureFittings 2024-10-31 14399098 frs-core:MotorVehicles 2025-10-31 14399098 frs-core:MotorVehicles 2024-11-01 2025-10-31 14399098 frs-core:MotorVehicles 2024-10-31 14399098 frs-core:OtherResidualIntangibleAssets 2025-10-31 14399098 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 14399098 frs-core:OtherResidualIntangibleAssets 2024-10-31 14399098 frs-core:PlantMachinery 2025-10-31 14399098 frs-core:PlantMachinery 2024-11-01 2025-10-31 14399098 frs-core:PlantMachinery 2024-10-31 14399098 frs-core:ShareCapital 2025-10-31 14399098 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 14399098 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14399098 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 14399098 frs-bus:SmallEntities 2024-11-01 2025-10-31 14399098 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14399098 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14399098 frs-bus:Director1 2024-11-01 2025-10-31 14399098 frs-bus:Director2 2024-11-01 2025-10-31 14399098 frs-bus:Director3 2024-11-01 2025-10-31 14399098 frs-countries:EnglandWales 2024-11-01 2025-10-31 14399098 2023-10-31 14399098 2024-10-31 14399098 2023-11-01 2024-10-31 14399098 frs-core:CurrentFinancialInstruments 2024-10-31 14399098 frs-core:Non-currentFinancialInstruments 2024-10-31 14399098 frs-core:ShareCapital 2024-10-31 14399098 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 14399098
KTV Working Drone (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
KTV Working Drone (UK) Ltd
Contents
Contents

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

Page 1
KTV Working Drone (UK) Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 14399098

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 61,354 |  | -
Tangible Assets | 5 |  | 76,759 |  | 82,202
|  |  | 138,113 |  | 82,202
CURRENT ASSETS
Stocks | 6 | - |  | 60,000 |
Debtors | 7 | 12,750 |  | 1,662 |
Cash at bank and in hand |  | 18,612 |  | 3,435 |
|  | 31,362 |  | 65,097 |
Creditors: Amounts Falling Due Within One Year | 8 | (266,356 ) |  | (160,634 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (234,994 ) |  | (95,537 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (96,881 ) |  | (13,335 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (33,595 ) |  | (33,595 )
NET LIABILITIES |  |  | (130,476 ) |  | (46,930 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3 |  | 3
Profit and Loss Account |  |  | (130,479 ) |  | (46,933 )
SHAREHOLDERS' FUNDS |  |  | (130,476) |  | (46,930)

Page 1
Page 2
KTV Working Drone (UK) Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Christopher Miles Director
15 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
KTV Working Drone (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
KTV Working Drone (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14399098 . The registered office is Unit 11a Hepworth Business Park, Coedcae Lane, Pontyclun, CF72 9FQ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relates to a franchise of KTV Working Drone. It is amortised to the profit and loss account over its estimated economic life of 10 years. An annual amortisation of £8,463 should be released each year. The amount of £23,272 shown, accounts for historical amortisation of £14,809.
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:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 1)
4 1
Page 3
Page 4
KTV Working Drone (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | -
Additions | 84,626
As at 31 October 2025 | 84,626
Amortisation
As at 1 November 2024 | -
Provided during the period | 23,272
As at 31 October 2025 | 23,272
Net Book Value
As at 31 October 2025 | 61,354
As at 1 November 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 101,689 | 14,990 | 660 | 2,000 | 119,339
Additions | 20,143 | - | - | - | 20,143
As at 31 October 2025 | 121,832 | 14,990 | 660 | 2,000 | 139,482
Depreciation
As at 1 November 2024 | 29,914 | 6,558 | 165 | 500 | 37,137
Provided during the period | 22,979 | 2,108 | 124 | 375 | 25,586
As at 31 October 2025 | 52,893 | 8,666 | 289 | 875 | 62,723
Net Book Value
As at 31 October 2025 | 68,939 | 6,324 | 371 | 1,125 | 76,759
As at 1 November 2024 | 71,775 | 8,432 | 495 | 1,500 | 82,202

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 60,000

Page 4
Page 5
KTV Working Drone (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,750 |  | -
Other debtors | - |  | 1,662
| 12,750 |  | 1,662

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 126,621 |  | (1 )
Amounts owed to participating interests | 116,559 |  | 157,211
Other creditors | 6,787 |  | 1,413
Taxation and social security | 16,389 |  | 2,011
| 266,356 |  | 160,634

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 33,595 |  | 33,595

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

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