Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03654895 Mr COLIN KING Mr COLIN KING iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03654895 2024-12-31 03654895 2025-12-31 03654895 2025-01-01 2025-12-31 03654895 frs-core:CurrentFinancialInstruments 2025-12-31 03654895 frs-core:Non-currentFinancialInstruments 2025-12-31 03654895 frs-core:FurnitureFittings 2025-12-31 03654895 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03654895 frs-core:FurnitureFittings 2024-12-31 03654895 frs-core:MotorVehicles 2025-12-31 03654895 frs-core:MotorVehicles 2025-01-01 2025-12-31 03654895 frs-core:MotorVehicles 2024-12-31 03654895 frs-core:PlantMachinery 2025-12-31 03654895 frs-core:PlantMachinery 2025-01-01 2025-12-31 03654895 frs-core:PlantMachinery 2024-12-31 03654895 frs-core:ShareCapital 2025-12-31 03654895 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03654895 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03654895 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03654895 frs-bus:SmallEntities 2025-01-01 2025-12-31 03654895 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03654895 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03654895 frs-bus:Director1 2025-01-01 2025-12-31 03654895 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03654895 frs-countries:EnglandWales 2025-01-01 2025-12-31 03654895 2023-12-31 03654895 2024-12-31 03654895 2024-01-01 2024-12-31 03654895 frs-core:CurrentFinancialInstruments 2024-12-31 03654895 frs-core:Non-currentFinancialInstruments 2024-12-31 03654895 frs-core:ShareCapital 2024-12-31 03654895 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03654895
C KING ASSOCIATES LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03654895
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,815 35,906
23,815 35,906
CURRENT ASSETS
Stocks 5 102,792 102,792
Debtors 6 218 218
Cash at bank and in hand 7,035 14,719
110,045 117,729
Creditors: Amounts Falling Due Within One Year 7 (21,108 ) (18,378 )
NET CURRENT ASSETS (LIABILITIES) 88,937 99,351
TOTAL ASSETS LESS CURRENT LIABILITIES 112,752 135,257
Creditors: Amounts Falling Due After More Than One Year 8 - (2,086 )
NET ASSETS 112,752 133,171
CAPITAL AND RESERVES
Called up share capital 9 150 150
Profit and Loss Account 112,602 133,021
SHAREHOLDERS' FUNDS 112,752 133,171
Page 1
Page 2
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 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 COLIN KING
Director
08/09/2026
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
C KING ASSOCIATES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03654895 . The registered office is Wych Warren, Wych Warren, Forest Row, East Sussex, RH18 5LF.
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%
Motor Vehicles 20%
Fixtures & Fittings 20%
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 2,533 57,205 714 60,452
As at 31 December 2025 2,533 57,205 714 60,452
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2025 1,521 22,882 143 24,546
Provided during the period 507 11,441 143 12,091
As at 31 December 2025 2,028 34,323 286 36,637
Net Book Value
As at 31 December 2025 505 22,882 428 23,815
As at 1 January 2025 1,012 34,323 571 35,906
5. Stocks
2025 2024
£ £
Stock 102,792 102,792
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 218 218
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4 -
Bank loans and overdrafts 2,011 3,914
Other creditors 18,838 13,413
Taxation and social security 255 1,051
21,108 18,378
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,086
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 150 150
Page 4