Acorah Software Products - Accounts Production 19.1.200 false true false 18 December 2024 31 March 2026 31 March 2026 SC832146 K H Denholm K H Denholm true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC832146 2024-12-17 SC832146 2026-03-31 SC832146 2024-12-18 2026-03-31 SC832146 frs-core:CurrentFinancialInstruments 2026-03-31 SC832146 frs-core:ComputerEquipment 2026-03-31 SC832146 frs-core:ComputerEquipment 2024-12-18 2026-03-31 SC832146 frs-core:ComputerEquipment 2024-12-17 SC832146 frs-core:ShareCapital 2026-03-31 SC832146 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC832146 frs-bus:PrivateLimitedCompanyLtd 2024-12-18 2026-03-31 SC832146 frs-bus:FilletedAccounts 2024-12-18 2026-03-31 SC832146 frs-bus:SmallEntities 2024-12-18 2026-03-31 SC832146 frs-bus:AuditExempt-NoAccountantsReport 2024-12-18 2026-03-31 SC832146 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-18 2026-03-31 SC832146 1 2024-12-18 2026-03-31 SC832146 frs-bus:Director1 2024-12-18 2026-03-31 SC832146 frs-countries:Scotland 2024-12-18 2026-03-31
Registered number: SC832146
KD Architect LTD
Unaudited Financial Statements
For the Period 18 December 2024 to 31 March 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director K H Denholm
Company Number SC832146
Registered Office 8 Scotsmill Avenue
Blackburn
Aberdeen
AB21 0HR
Page 1
Page 2
Balance Sheet
Registered number: SC832146
31 March 2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 4,703
4,703
CURRENT ASSETS
Stocks 5 1,123
Debtors 6 10,990
Cash at bank and in hand 102,358
114,471
Creditors: Amounts Falling Due Within One Year 7 (45,664 )
NET CURRENT ASSETS (LIABILITIES) 68,807
TOTAL ASSETS LESS CURRENT LIABILITIES 73,510
NET ASSETS 73,510
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 73,509
SHAREHOLDERS' FUNDS 73,510
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Page 3
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
K H Denholm
Director
30th July 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
KD Architect LTD is a private company, limited by shares, incorporated in Scotland, registered number SC832146 . The registered office is 8 Scotsmill Avenue, Blackburn, Aberdeen, AB21 0HR.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Computer Equipment Straight line over 4 years
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1
1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 18 December 2024 5,715
As at 31 March 2026 5,715
Depreciation
As at 18 December 2024 1,012
As at 31 March 2026 1,012
Net Book Value
As at 31 March 2026 4,703
As at 18 December 2024 4,703
5. Stocks
31 March 2026
£
Work in progress 1,123
6. Debtors
31 March 2026
£
Due within one year
Trade debtors 10,620
Other debtors 370
10,990
7. Creditors: Amounts Falling Due Within One Year
31 March 2026
£
Bank loans and overdrafts 310
Other creditors 1,102
Taxation and social security 44,252
45,664
8. Share Capital
31 March 2026
£
Allotted, Called up and fully paid 1
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9. Ultimate Controlling Party
The company's ultimate controlling party is K H Denholm by virtue of her ownership of 100% of the issued share capital in the company.
Page 6