Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13939764 Mr Anton Boyt Mr Garth Boyt Mr Michael Boyt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13939764 2024-12-31 13939764 2025-12-31 13939764 2025-01-01 2025-12-31 13939764 frs-core:CurrentFinancialInstruments 2025-12-31 13939764 frs-core:ComputerEquipment 2025-12-31 13939764 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13939764 frs-core:ComputerEquipment 2024-12-31 13939764 frs-core:FurnitureFittings 2025-12-31 13939764 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13939764 frs-core:FurnitureFittings 2024-12-31 13939764 frs-core:NetGoodwill 2025-12-31 13939764 frs-core:NetGoodwill 2025-01-01 2025-12-31 13939764 frs-core:NetGoodwill 2024-12-31 13939764 frs-core:PlantMachinery 2025-12-31 13939764 frs-core:PlantMachinery 2025-01-01 2025-12-31 13939764 frs-core:PlantMachinery 2024-12-31 13939764 frs-core:ShareCapital 2025-12-31 13939764 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13939764 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13939764 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13939764 frs-bus:SmallEntities 2025-01-01 2025-12-31 13939764 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13939764 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13939764 frs-bus:Director1 2025-01-01 2025-12-31 13939764 frs-bus:Director1 2024-12-31 13939764 frs-bus:Director1 2025-12-31 13939764 frs-bus:Director2 2025-01-01 2025-12-31 13939764 frs-bus:Director2 2024-12-31 13939764 frs-bus:Director2 2025-12-31 13939764 frs-bus:Director3 2025-01-01 2025-12-31 13939764 frs-countries:EnglandWales 2025-01-01 2025-12-31 13939764 2023-12-31 13939764 2024-12-31 13939764 2024-01-01 2024-12-31 13939764 frs-core:CurrentFinancialInstruments 2024-12-31 13939764 frs-core:ShareCapital 2024-12-31 13939764 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13939764
Konnekt Offsite Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Montacs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13939764
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 42,314 49,084
Tangible Assets 5 22,905 26,328
65,219 75,412
CURRENT ASSETS
Stocks 6 66,056 56,832
Debtors 7 353,826 584,018
Cash at bank and in hand 456,003 520,032
875,885 1,160,882
Creditors: Amounts Falling Due Within One Year 8 (303,090 ) (383,008 )
NET CURRENT ASSETS (LIABILITIES) 572,795 777,874
TOTAL ASSETS LESS CURRENT LIABILITIES 638,014 853,286
NET ASSETS 638,014 853,286
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 637,914 853,186
SHAREHOLDERS' FUNDS 638,014 853,286
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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 Anton Boyt
Director
26/03/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Konnekt Offsite Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13939764 . The registered office is Delta House Millbuck Way, Sandbach, Cheshire, CW11 3JA.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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:
Plant & Machinery 25% SL
Fixtures & Fittings 25% SL
Computer Equipment 33% SL
2.5. 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.
2.6. 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.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 12)
13 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 67,702
As at 31 December 2025 67,702
Amortisation
As at 1 January 2025 18,618
Provided during the period 6,770
As at 31 December 2025 25,388
Net Book Value
As at 31 December 2025 42,314
As at 1 January 2025 49,084
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 6,288 4,726 27,738 38,752
Additions 2,231 2,300 4,491 9,022
As at 31 December 2025 8,519 7,026 32,229 47,774
Depreciation
As at 1 January 2025 2,621 2,101 7,702 12,424
Provided during the period 1,664 1,229 9,552 12,445
As at 31 December 2025 4,285 3,330 17,254 24,869
Net Book Value
As at 31 December 2025 4,234 3,696 14,975 22,905
As at 1 January 2025 3,667 2,625 20,036 26,328
6. Stocks
2025 2024
£ £
Stock 66,056 56,832
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 339,078 433,417
Other debtors 14,748 150,601
353,826 584,018
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 91,917 83,725
Bank loans and overdrafts 785 1,176
Other creditors 76,503 124,969
Taxation and social security 133,885 173,138
303,090 383,008
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Anton Boyt 78,524 119,858 198,382 - -
Mr Garth Boyt 65,822 62,406 128,228 - -
The above loan is unsecured, interest is charged at the prescribed rate and is repayable on demand.
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