Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 13679917 Ms A Kezun Mr E Muravjov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13679917 2024-10-31 13679917 2025-10-31 13679917 2024-11-01 2025-10-31 13679917 frs-core:CurrentFinancialInstruments 2025-10-31 13679917 frs-core:PlantMachinery 2025-10-31 13679917 frs-core:PlantMachinery 2024-11-01 2025-10-31 13679917 frs-core:PlantMachinery 2024-10-31 13679917 frs-core:ShareCapital 2025-10-31 13679917 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 13679917 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 13679917 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13679917 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13679917 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13679917 frs-bus:SmallEntities 2024-11-01 2025-10-31 13679917 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13679917 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13679917 frs-bus:Director1 2024-11-01 2025-10-31 13679917 frs-bus:Director2 2024-11-01 2025-10-31 13679917 frs-countries:EnglandWales 2024-11-01 2025-10-31 13679917 2023-10-31 13679917 2024-10-31 13679917 2023-11-01 2024-10-31 13679917 frs-core:CurrentFinancialInstruments 2024-10-31 13679917 frs-core:ShareCapital 2024-10-31 13679917 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 13679917
KOINONIA PLUMBING & BUILDING SERVICES LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
Bayar Hughes & Co Limited
KOINONIA PLUMBING & BUILDING SERVICES LTD
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
KOINONIA PLUMBING & BUILDING SERVICES LTD
Company Information
For The Year Ended 31 October 2025
Company Information

Directors | Ms A Kezun
| Mr E Muravjov
Company Number | 13679917
Registered Office | 4 Green Lane Business Park
| 238 Green Lane
| New Eltham
| London
| SE9 3TL
Accountants | Bayar Hughes & Co Limited
| Chartered Certified Accountants & Registered Auditors
| 4 Green Lane Business Park
| 238 Green Lane
| New Eltham
| London
| SE9 3TL

Page 1
Page 2
KOINONIA PLUMBING & BUILDING SERVICES LTD
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 13679917

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,610 |  | 3,480
|  |  | 2,610 |  | 3,480
CURRENT ASSETS
Debtors |  | 4,363 |  | 4,905 |
Cash at bank and in hand |  | 7,149 |  | 4,680 |
|  | 11,512 |  | 9,585 |
Creditors: Amounts Falling Due Within One Year | 5 | (9,967 ) |  | (8,470 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,545 |  | 1,115
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,155 |  | 4,595
NET ASSETS |  |  | 4,155 |  | 4,595
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,055 |  | 4,495
SHAREHOLDERS' FUNDS |  |  | 4,155 |  | 4,595

Page 2
Page 3
KOINONIA PLUMBING & BUILDING SERVICES 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 E Muravjov Director
09/07/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
KOINONIA PLUMBING & BUILDING SERVICES LTD
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
KOINONIA PLUMBING & BUILDING SERVICES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13679917 . The registered office is 4 Green Lane Business Park, 238 Green Lane, New Eltham, London, SE9 3TL.
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.
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:

Plant & Machinery | 25% on Reducing Balance

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained
Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively
enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in
which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or
substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.5. Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Page 4
Page 5
KOINONIA PLUMBING & BUILDING SERVICES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 8,250
As at 31 October 2025 | 8,250
Depreciation
As at 1 November 2024 | 4,770
Provided during the period | 870
As at 31 October 2025 | 5,640
Net Book Value
As at 31 October 2025 | 2,610
As at 1 November 2024 | 3,480

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Other creditors | 9,590 |  | 7,548
Taxation and social security | 377 |  | 921
| 9,967 |  | 8,470

6. Share Capital

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

Page 5
Page 6
KOINONIA PLUMBING & BUILDING SERVICES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 November 2024 | 4,495
Profit for the year and total comprehensive income | 560
Dividends paid | (1,000)
As at 31 October 2025 | 4,055

Page 6