Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 NI659426 Miss Agnieszka Karolik Mr Krzysztof Kepczynski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI659426 2025-03-31 NI659426 2026-03-31 NI659426 2025-04-01 2026-03-31 NI659426 frs-core:CurrentFinancialInstruments 2026-03-31 NI659426 frs-core:Non-currentFinancialInstruments 2026-03-31 NI659426 frs-core:ComputerEquipment 2026-03-31 NI659426 frs-core:ComputerEquipment 2025-04-01 2026-03-31 NI659426 frs-core:ComputerEquipment 2025-03-31 NI659426 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 NI659426 frs-core:FurnitureFittings 2026-03-31 NI659426 frs-core:FurnitureFittings 2025-04-01 2026-03-31 NI659426 frs-core:FurnitureFittings 2025-03-31 NI659426 frs-core:MotorVehicles 2026-03-31 NI659426 frs-core:MotorVehicles 2025-04-01 2026-03-31 NI659426 frs-core:MotorVehicles 2025-03-31 NI659426 frs-core:OtherResidualIntangibleAssets 2026-03-31 NI659426 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 NI659426 frs-core:OtherResidualIntangibleAssets 2025-03-31 NI659426 frs-core:ShareCapital 2026-03-31 NI659426 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI659426 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI659426 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 NI659426 frs-bus:SmallEntities 2025-04-01 2026-03-31 NI659426 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI659426 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI659426 frs-bus:Director1 2025-04-01 2026-03-31 NI659426 frs-bus:Director2 2025-04-01 2026-03-31 NI659426 frs-countries:NorthernIreland 2025-04-01 2026-03-31 NI659426 2024-03-31 NI659426 2025-03-31 NI659426 2024-04-01 2025-03-31 NI659426 frs-core:CurrentFinancialInstruments 2025-03-31 NI659426 frs-core:Non-currentFinancialInstruments 2025-03-31 NI659426 frs-core:ShareCapital 2025-03-31 NI659426 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: NI659426
Kepes Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI659426
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,050 -
Tangible Assets 5 34,032 37,309
41,082 37,309
CURRENT ASSETS
Debtors 6 4,042 3,088
Cash at bank and in hand 188,962 217,494
193,004 220,582
Creditors: Amounts Falling Due Within One Year 7 (22,471 ) (33,517 )
NET CURRENT ASSETS (LIABILITIES) 170,533 187,065
TOTAL ASSETS LESS CURRENT LIABILITIES 211,615 224,374
Creditors: Amounts Falling Due After More Than One Year 8 (30,949 ) (30,949 )
NET ASSETS 180,666 193,425
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 180,566 193,325
SHAREHOLDERS' FUNDS 180,666 193,425
Page 1
Page 2
For the year ending 31 March 2026 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 Krzysztof Kepczynski
Director
14th August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kepes Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI659426 . The registered office is 48 Bachelors Walk, Lisburn, BT28 1XN.
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 are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.5. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 -
Additions 7,050
As at 31 March 2026 7,050
Net Book Value
As at 31 March 2026 7,050
As at 1 April 2025 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 35,665 8,404 2,387 46,456
Additions - 614 2,415 3,029
As at 31 March 2026 35,665 9,018 4,802 49,485
Depreciation
As at 1 April 2025 5,350 2,864 933 9,147
Provided during the period 4,547 985 774 6,306
As at 31 March 2026 9,897 3,849 1,707 15,453
Net Book Value
As at 31 March 2026 25,768 5,169 3,095 34,032
As at 1 April 2025 30,315 5,540 1,454 37,309
6. Debtors
2026 2025
£ £
Due within one year
Amounts owed by participating interests 8,500 -
Other debtors (4,458) 3,088
4,042 3,088
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,134 5,032
Other creditors 2,719 -
Taxation and social security 14,618 28,485
22,471 33,517
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Taxation and social security 30,949 30,949
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5