Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11375540 Mr James Foster Mrs Jenna Foster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11375540 2024-12-31 11375540 2025-12-31 11375540 2025-01-01 2025-12-31 11375540 frs-core:CurrentFinancialInstruments 2025-12-31 11375540 frs-core:ShareCapital 2025-12-31 11375540 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11375540 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11375540 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11375540 frs-bus:SmallEntities 2025-01-01 2025-12-31 11375540 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11375540 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11375540 frs-core:CostValuation 2024-12-31 11375540 frs-core:CostValuation 2025-12-31 11375540 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 11375540 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 11375540 frs-bus:Director1 2025-01-01 2025-12-31 11375540 frs-bus:Director2 2025-01-01 2025-12-31 11375540 frs-countries:EnglandWales 2025-01-01 2025-12-31 11375540 2023-12-31 11375540 2024-12-31 11375540 2024-01-01 2024-12-31 11375540 frs-core:CurrentFinancialInstruments 2024-12-31 11375540 frs-core:ShareCapital 2024-12-31 11375540 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11375540
Keystone Holdings (South) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Keystone Holdings (South) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Keystone Holdings (South) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11375540

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 310 |  | 310
|  |  | 310 |  | 310
CURRENT ASSETS
Debtors | 5 | 209,157 |  | 208,607 |
Cash at bank and in hand |  | 220,296 |  | 181,142 |
|  | 429,453 |  | 389,749 |
Creditors: Amounts Falling Due Within One Year | 6 | (203,503 ) |  | (185,835 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 225,950 |  | 203,914
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 226,260 |  | 204,224
NET ASSETS |  |  | 226,260 |  | 204,224
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 226,160 |  | 204,124
SHAREHOLDERS' FUNDS |  |  | 226,260 |  | 204,224

Page 1
Page 2
Keystone Holdings (South) Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 James Foster Director
15 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Keystone Holdings (South) Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Keystone Holdings (South) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11375540 . The registered office is Alum House , 5 Alum Chine Road, Westbourne, Dorset, BH4 8DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The Financial Statements are presented in £ sterling which is the functional currency of the company.
2.2. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.3. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.4. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.5. Group accounts
The company is exempt from the requirement to prepare group accounts on the grounds that it qualifies as a small group.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2024: 2)
2 2
Page 3
Page 4
Keystone Holdings (South) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 310
As at 31 December 2025 | 310
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 310
As at 1 January 2025 | 310

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 209,157 |  | 208,607

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | - |  | 48
Other creditors | 14,039 |  | 39
Amounts owed to group undertakings | 189,464 |  | 185,748
| 203,503 |  | 185,835

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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