Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 11 December 2023 false 1 January 2025 31 December 2025 31 December 2025 15343425 Mr Japhet Humphries Mr Aidan Shearer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15343425 2024-12-31 15343425 2025-12-31 15343425 2025-01-01 2025-12-31 15343425 frs-core:CurrentFinancialInstruments 2025-12-31 15343425 frs-core:Non-currentFinancialInstruments 2025-12-31 15343425 frs-core:ComputerEquipment 2025-12-31 15343425 frs-core:ComputerEquipment 2025-01-01 2025-12-31 15343425 frs-core:ComputerEquipment 2024-12-31 15343425 frs-core:FurnitureFittings 2025-12-31 15343425 frs-core:FurnitureFittings 2025-01-01 2025-12-31 15343425 frs-core:FurnitureFittings 2024-12-31 15343425 frs-core:MotorVehicles 2025-12-31 15343425 frs-core:MotorVehicles 2025-01-01 2025-12-31 15343425 frs-core:MotorVehicles 2024-12-31 15343425 frs-core:PlantMachinery 2025-12-31 15343425 frs-core:PlantMachinery 2025-01-01 2025-12-31 15343425 frs-core:PlantMachinery 2024-12-31 15343425 frs-core:ShareCapital 2025-12-31 15343425 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15343425 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15343425 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15343425 frs-bus:SmallEntities 2025-01-01 2025-12-31 15343425 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15343425 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15343425 frs-bus:Director1 2025-01-01 2025-12-31 15343425 frs-bus:Director2 2025-01-01 2025-12-31 15343425 frs-countries:EnglandWales 2025-01-01 2025-12-31 15343425 2023-12-10 15343425 2024-12-31 15343425 2023-12-11 2024-12-31 15343425 frs-core:CurrentFinancialInstruments 2024-12-31 15343425 frs-core:Non-currentFinancialInstruments 2024-12-31 15343425 frs-core:ShareCapital 2024-12-31 15343425 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15343425
Kiwi Motion Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
DOY Accountancy
Kiwi Motion Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Kiwi Motion Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15343425

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 91,042 |  | 5,699
|  |  | 91,042 |  | 5,699
CURRENT ASSETS
Stocks | 5 | 92,631 |  | 43,089 |
Debtors | 6 | 47,499 |  | 41,864 |
Cash at bank and in hand |  | 20,733 |  | 6,599 |
|  | 160,863 |  | 91,552 |
Creditors: Amounts Falling Due Within One Year | 7 | (173,143 ) |  | (75,211 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,280 ) |  | 16,341
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 78,762 |  | 22,040
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (58,438 ) |  | (18,875 )
NET ASSETS |  |  | 20,324 |  | 3,165
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 20,322 |  | 3,163
SHAREHOLDERS' FUNDS |  |  | 20,324 |  | 3,165

Page 1
Page 2
Kiwi Motion 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 Aidan Shearer Director
12/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kiwi Motion Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Kiwi Motion Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15343425 . The registered office is Unit 62, Staunton Court Business Park, Ledbury Road, Staunton, Gloucester, Gloucestershire, GL19 3QS.
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. 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 | 10% SL
Motor Vehicles | 25% RB
Fixtures & Fittings | 10% SL
Computer Equipment | 10% SL

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
Page 3
Page 4
Kiwi Motion Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 2,949 | - | 2,161 | 1,222 | 6,332
Additions | 70,929 | 27,079 | 2,035 | - | 100,043
As at 31 December 2025 | 73,878 | 27,079 | 4,196 | 1,222 | 106,375
Depreciation
As at 1 January 2025 | 295 | - | 122 | 216 | 633
Provided during the period | 7,388 | 6,770 | 420 | 122 | 14,700
As at 31 December 2025 | 7,683 | 6,770 | 542 | 338 | 15,333
Net Book Value
As at 31 December 2025 | 66,195 | 20,309 | 3,654 | 884 | 91,042
As at 1 January 2025 | 2,654 | - | 2,039 | 1,006 | 5,699

5. Stocks

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Stock | 92,631 |  | 43,089

6. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 46,068 |  | 8,024
Other debtors | 1,431 |  | 33,840
| 47,499 |  | 41,864

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 55,252 |  | 30,693
Bank loans and overdrafts | 13,417 |  | 7,006
Business Van Finance | 29,185 |  | -
Equipment - Hire purchase (Current Liability) | 16,750 |  | -
Other creditors | 41,414 |  | 36,385
Taxation and social security | 17,125 |  | 1,127
| 173,143 |  | 75,211

Page 4
Page 5
Kiwi Motion Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Bank loans (Non Current Liability) - HSBC & Funding Circle | 17,497 |  | 18,875
Equipment - Hire purchase (Non Current Liability) | 40,941 |  | -
| 58,438 |  | 18,875

9. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5