Company Registration No. 02993559 (England and Wales)
K.M. Software Systems Limited
Unaudited accounts
for the year ended 30 November 2025
K.M. Software Systems Limited
Statement of financial position
as at 30 November 2025
Tangible assets
36,364
33,048
Cash at bank and in hand
124,310
29,887
Creditors: amounts falling due within one year
(103,208)
(74,862)
Net current assets
170,186
41,460
Called up share capital
10,000
10,000
Share premium
20,700
20,700
Profit and loss account
175,850
43,808
Shareholders' funds
206,550
74,508
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
E Andrade
Director
Company Registration No. 02993559
K.M. Software Systems Limited
Notes to the Accounts
for the year ended 30 November 2025
K.M. Software Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 02993559. The registered office is Unit 10 St George's Tower, Hatley St George, Sandy, Beds, SG19 3SH.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.3% Straight Line Basis
Other tangible fixed assets
33.3% Straight Line Basis
Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases, including amounts arising from R&D enhanced deductions. Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilised. Deferred tax is measured at the tax rates expected to apply when the timing differences reverse, based on rates enacted or substantively enacted at the balance sheet date. Deferred tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
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Tangible fixed assets
Computer equipment
At 1 December 2024
136,972
At 30 November 2025
151,115
At 1 December 2024
103,924
Charge for the year
10,827
At 30 November 2025
114,751
At 30 November 2025
36,364
At 30 November 2024
33,048
K.M. Software Systems Limited
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
Trade debtors
71,071
30,058
Deferred tax asset
38,006
44,402
Other debtors
40,007
11,975
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
13,337
5,704
Taxes and social security
4,738
7,840
Deferred income
56,134
42,863
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Average number of employees
During the year the average number of employees was 5 (2024: 5).