Acorah Software Products - Accounts Production 19.4.300 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04509037 Mr K G Ell Mrs S J Ell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04509037 2024-09-30 04509037 2025-09-30 04509037 2024-10-01 2025-09-30 04509037 frs-core:CurrentFinancialInstruments 2025-09-30 04509037 frs-core:Non-currentFinancialInstruments 2025-09-30 04509037 frs-core:FurnitureFittings 2025-09-30 04509037 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04509037 frs-core:FurnitureFittings 2024-09-30 04509037 frs-core:NetGoodwill 2025-09-30 04509037 frs-core:NetGoodwill 2024-10-01 2025-09-30 04509037 frs-core:NetGoodwill 2024-09-30 04509037 frs-core:MotorVehicles 2025-09-30 04509037 frs-core:MotorVehicles 2024-10-01 2025-09-30 04509037 frs-core:MotorVehicles 2024-09-30 04509037 frs-core:PlantMachinery 2025-09-30 04509037 frs-core:PlantMachinery 2024-10-01 2025-09-30 04509037 frs-core:PlantMachinery 2024-09-30 04509037 frs-core:ShareCapital 2025-09-30 04509037 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04509037 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04509037 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04509037 frs-bus:SmallEntities 2024-10-01 2025-09-30 04509037 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04509037 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04509037 frs-bus:Director1 2024-10-01 2025-09-30 04509037 frs-bus:Director1 2024-09-30 04509037 frs-bus:Director1 2025-09-30 04509037 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04509037 frs-countries:EnglandWales 2024-10-01 2025-09-30 04509037 2023-09-30 04509037 2024-09-30 04509037 2023-10-01 2024-09-30 04509037 frs-core:CurrentFinancialInstruments 2024-09-30 04509037 frs-core:Non-currentFinancialInstruments 2024-09-30 04509037 frs-core:ShareCapital 2024-09-30 04509037 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04509037
K G Ell Decorations Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04509037
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 21,771 28,645
21,771 28,645
CURRENT ASSETS
Stocks 6 2,542 10,148
Debtors 7 20,108 7,481
Cash at bank and in hand 1,394 2,875
24,044 20,504
Creditors: Amounts Falling Due Within One Year 8 (41,674 ) (39,297 )
NET CURRENT ASSETS (LIABILITIES) (17,630 ) (18,793 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,141 9,852
Creditors: Amounts Falling Due After More Than One Year 9 - (4,407 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,137 ) (5,442 )
NET ASSETS 4 3
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 2 1
SHAREHOLDERS' FUNDS 4 3
Page 1
Page 2
For the year ending 30 September 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 K G Ell
Director
11 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
K G Ell Decorations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04509037 . The registered office is Deerfield Farm Birdsbush Lane, Wickwar Road, Yate, Bristol, BS37 6PA.
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.
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. No amoritisation has been provided as it is considered that its market valye exceeds the original cost.
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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 10% on Cost
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. 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.
...CONTINUED
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2.6. Taxation - continued
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 25,000
As at 30 September 2025 25,000
Amortisation
As at 1 October 2024 25,000
As at 30 September 2025 25,000
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2024 35,427 35,250 3,281 73,958
As at 30 September 2025 35,427 35,250 3,281 73,958
Depreciation
As at 1 October 2024 26,692 17,258 1,363 45,313
Provided during the period 2,184 4,498 192 6,874
As at 30 September 2025 28,876 21,756 1,555 52,187
Net Book Value
As at 30 September 2025 6,551 13,494 1,726 21,771
As at 1 October 2024 8,735 17,992 1,918 28,645
6. Stocks
2025 2024
£ £
Stock 1,500 1,500
Work in progress 1,042 8,648
2,542 10,148
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,983 5,029
Prepayments and accrued income 1,278 856
Other debtors - 1,596
Director's loan account 8,847 -
20,108 7,481
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,510 2,477
Bank loans and overdrafts 13,496 15,330
Corporation tax 9,446 4,506
Other taxes and social security 1,502 799
VAT 9,097 5,489
Other creditors 4,290 6,810
Accruals and deferred income 1,333 1,333
Director's loan account - 2,553
41,674 39,297
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 4,407
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Kevin Ell - 8,847 - - 8,847
The above loan is unsecured, interest free and repayable on demand. This loan was repaid within 9 months.
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