Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08305642 Mr EDWARD KHAN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08305642 2024-11-30 08305642 2025-11-30 08305642 2024-12-01 2025-11-30 08305642 frs-core:CurrentFinancialInstruments 2025-11-30 08305642 frs-core:Non-currentFinancialInstruments 2025-11-30 08305642 frs-core:ComputerEquipment 2025-11-30 08305642 frs-core:ComputerEquipment 2024-12-01 2025-11-30 08305642 frs-core:ComputerEquipment 2024-11-30 08305642 frs-core:FurnitureFittings 2025-11-30 08305642 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08305642 frs-core:FurnitureFittings 2024-11-30 08305642 frs-core:PlantMachinery 2025-11-30 08305642 frs-core:PlantMachinery 2024-12-01 2025-11-30 08305642 frs-core:PlantMachinery 2024-11-30 08305642 frs-core:ShareCapital 2025-11-30 08305642 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08305642 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08305642 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08305642 frs-bus:SmallEntities 2024-12-01 2025-11-30 08305642 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08305642 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08305642 frs-bus:Director1 2024-12-01 2025-11-30 08305642 frs-countries:EnglandWales 2024-12-01 2025-11-30 08305642 2023-11-30 08305642 2024-11-30 08305642 2023-12-01 2024-11-30 08305642 frs-core:CurrentFinancialInstruments 2024-11-30 08305642 frs-core:Non-currentFinancialInstruments 2024-11-30 08305642 frs-core:ShareCapital 2024-11-30 08305642 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08305642
1K ENTERPRISES LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
CERTIS
329 BRADFORD ROAD
HUDDERSFIELD
HD1 6ER
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08305642
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,461 14,438
14,461 14,438
CURRENT ASSETS
Debtors 5 2,989 9,520
Cash at bank and in hand 14,504 13,925
17,493 23,445
Creditors: Amounts Falling Due Within One Year 6 (234 ) (138 )
NET CURRENT ASSETS (LIABILITIES) 17,259 23,307
TOTAL ASSETS LESS CURRENT LIABILITIES 31,720 37,745
Creditors: Amounts Falling Due After More Than One Year 7 (38,456 ) (38,930 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,748 ) (2,743 )
NET LIABILITIES (9,484 ) (3,928 )
CAPITAL AND RESERVES
Called up share capital 8 61 61
Profit and Loss Account (9,545 ) (3,989 )
SHAREHOLDERS' FUNDS (9,484) (3,928)
Page 1
Page 2
For the year ending 30 November 2025 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 his 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 EDWARD KHAN
Director
29/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
1K ENTERPRISES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08305642 . The registered office is 16 BUCKROSE STREET, HUDDERSFIELD, HD1 6HB.
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 20% Reducing Balance Method
Fixtures & Fittings 20% Reducing Balance Method
Computer Equipment 20% Reducing Balance Method
2.4. 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
Page 4
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 Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 25,000 10,670 2,142 37,812
Additions - 3,314 324 3,638
As at 30 November 2025 25,000 13,984 2,466 41,450
Depreciation
As at 1 December 2024 14,760 7,174 1,440 23,374
Provided during the period 2,048 1,362 205 3,615
As at 30 November 2025 16,808 8,536 1,645 26,989
Net Book Value
As at 30 November 2025 8,192 5,448 821 14,461
As at 1 December 2024 10,240 3,496 702 14,438
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by other participating interests 2,989 9,520
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 234 135
Bank loans and overdrafts - 3
234 138
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 36,641 37,234
Corporation tax 1,815 1,696
38,456 38,930
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 61 61
Page 4