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 06351894 Mrs June Smith Mr Paul Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06351894 2024-12-31 06351894 2025-12-31 06351894 2025-01-01 2025-12-31 06351894 frs-core:CurrentFinancialInstruments 2025-12-31 06351894 frs-core:ComputerEquipment 2025-12-31 06351894 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06351894 frs-core:ComputerEquipment 2024-12-31 06351894 frs-core:MotorVehicles 2025-12-31 06351894 frs-core:MotorVehicles 2025-01-01 2025-12-31 06351894 frs-core:MotorVehicles 2024-12-31 06351894 frs-core:PlantMachinery 2025-12-31 06351894 frs-core:PlantMachinery 2025-01-01 2025-12-31 06351894 frs-core:PlantMachinery 2024-12-31 06351894 frs-core:ShareCapital 2025-12-31 06351894 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06351894 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06351894 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06351894 frs-bus:SmallEntities 2025-01-01 2025-12-31 06351894 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06351894 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06351894 frs-bus:Director1 2025-01-01 2025-12-31 06351894 frs-bus:Director2 2025-01-01 2025-12-31 06351894 frs-countries:EnglandWales 2025-01-01 2025-12-31 06351894 2023-12-31 06351894 2024-12-31 06351894 2024-01-01 2024-12-31 06351894 frs-core:CurrentFinancialInstruments 2024-12-31 06351894 frs-core:ShareCapital 2024-12-31 06351894 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06351894
Keith Smith & Son Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Keith Smith & Son Ltd
Contents
Contents

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

Page 1
Keith Smith & Son Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06351894

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,723 |  | 17,723
|  |  | 17,723 |  | 17,723
CURRENT ASSETS
Debtors | 5 | 241 |  | 241 |
Cash at bank and in hand |  | 38,344 |  | 38,344 |
|  | 38,585 |  | 38,585 |
Creditors: Amounts Falling Due Within One Year | 6 | (80,355 ) |  | (80,355 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (41,770 ) |  | (41,770 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (24,047 ) |  | (24,047 )
NET LIABILITIES |  |  | (24,047 ) |  | (24,047 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | (24,247 ) |  | (24,247 )
SHAREHOLDERS' FUNDS |  |  | (24,047) |  | (24,047)

Page 1
Page 2
Keith Smith & Son 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 Paul Smith Director
03/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Keith Smith & Son Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Keith Smith & Son Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06351894 . The registered office is 23 Park Street, Moorside, Cleckheaton, BD19 6JN.
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. 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 | RB 25
Motor Vehicles | RB 25
Computer Equipment | RB 33

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 650 | 56,302 | 2,091 | 59,043
As at 31 December 2025 | 650 | 56,302 | 2,091 | 59,043
Depreciation
As at 1 January 2025 | 643 | 38,610 | 2,067 | 41,320
As at 31 December 2025 | 643 | 38,610 | 2,067 | 41,320
Net Book Value
As at 31 December 2025 | 7 | 17,692 | 24 | 17,723
As at 1 January 2025 | 7 | 17,692 | 24 | 17,723

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 241 |  | 241

Page 3
Page 4
Keith Smith & Son Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2 |  | 2
Corporation tax | 3 |  | 3
Directors' loan accounts | 80,350 |  | 80,350
| 80,355 |  | 80,355

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

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