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 06399171 Mrs Hina Moss Mr Neville Moss Mrs Hina Moss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06399171 2025-03-31 06399171 2026-03-31 06399171 2025-04-01 2026-03-31 06399171 frs-core:CurrentFinancialInstruments 2026-03-31 06399171 frs-core:Non-currentFinancialInstruments 2026-03-31 06399171 frs-core:ComputerEquipment 2026-03-31 06399171 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06399171 frs-core:ComputerEquipment 2025-03-31 06399171 frs-core:FurnitureFittings 2026-03-31 06399171 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06399171 frs-core:FurnitureFittings 2025-03-31 06399171 frs-core:MotorVehicles 2026-03-31 06399171 frs-core:MotorVehicles 2025-04-01 2026-03-31 06399171 frs-core:MotorVehicles 2025-03-31 06399171 frs-core:PlantMachinery 2026-03-31 06399171 frs-core:PlantMachinery 2025-04-01 2026-03-31 06399171 frs-core:PlantMachinery 2025-03-31 06399171 frs-core:CapitalRedemptionReserve 2026-03-31 06399171 frs-core:ShareCapital 2026-03-31 06399171 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06399171 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06399171 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06399171 frs-bus:SmallEntities 2025-04-01 2026-03-31 06399171 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06399171 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06399171 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 06399171 frs-bus:OrdinaryShareClass1 2026-03-31 06399171 frs-bus:Director1 2025-04-01 2026-03-31 06399171 frs-bus:Director2 2025-04-01 2026-03-31 06399171 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06399171 frs-countries:EnglandWales 2025-04-01 2026-03-31 06399171 2024-03-31 06399171 2025-03-31 06399171 2024-04-01 2025-03-31 06399171 frs-core:CurrentFinancialInstruments 2025-03-31 06399171 frs-core:Non-currentFinancialInstruments 2025-03-31 06399171 frs-core:MotorVehicles 2024-04-01 2025-03-31 06399171 frs-core:CapitalRedemptionReserve 2025-03-31 06399171 frs-core:ShareCapital 2025-03-31 06399171 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06399171 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 06399171
KIREI LIMITED
Financial Statements
For The Year Ended 31 March 2026
Alvis & Company (Accountants) Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06399171
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,802 93,291
121,802 93,291
CURRENT ASSETS
Debtors 5 1,045,729 986,551
Cash at bank and in hand 1,050,368 931,414
2,096,097 1,917,965
Creditors: Amounts Falling Due Within One Year 6 (804,535 ) (989,686 )
NET CURRENT ASSETS (LIABILITIES) 1,291,562 928,279
TOTAL ASSETS LESS CURRENT LIABILITIES 1,413,364 1,021,570
Creditors: Amounts Falling Due After More Than One Year 7 (30,579 ) (43,697 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,440 ) (23,322 )
NET ASSETS 1,352,345 954,551
CAPITAL AND RESERVES
Called up share capital 8 2 2
Capital redemption reserve 1 1
Income Statement 1,352,342 954,548
SHAREHOLDERS' FUNDS 1,352,345 954,551
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 Income Statement.
On behalf of the board
Mrs Hina Moss
Director
27 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
KIREI LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06399171 . The registered office is Riverdale House, 18 Riverdale Road, Twickenham, Middlesex, TW1 2BS.
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. 
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:
Website                          - Straight line over 3 years
Fixtures and fittings       - 25% on reducing balance
Motor vehicles               - 25% on cost
Computer equipment    - Straight line over 3 years 
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Thoseheld under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. 
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.6. 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
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Website Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 3,835 71,729 73,872 10,493 159,929
Additions - - 55,602 3,769 59,371
Disposals - - - (6,157 ) (6,157 )
As at 31 March 2026 3,835 71,729 129,474 8,105 213,143
Depreciation
As at 1 April 2025 3,835 12,908 39,564 10,331 66,638
Provided during the period - 10,561 19,400 899 30,860
Disposals - - - (6,157 ) (6,157 )
As at 31 March 2026 3,835 23,469 58,964 5,073 91,341
Net Book Value
As at 31 March 2026 - 48,260 70,510 3,032 121,802
As at 1 April 2025 - 58,821 34,308 162 93,291
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Motor Vehicles 48,261 58,821
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 739,514 952,000
Other debtors 16,215 34,551
755,729 986,551
Due after more than one year
Other debtors 290,000 -
1,045,729 986,551
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 13,118 13,118
Trade creditors 493,678 706,194
Other creditors 114,238 55,352
Taxation and social security 183,501 215,022
804,535 989,686
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 30,579 43,697
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
9. Related Party Transactions
The £290,000 balance within long-term debtors relates to loans of £145,000 each made to both directors Hina and Neville Moss.
Page 5