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 08457451 Mr Michael Bergevoet Mr Albertus Laponder iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08457451 2024-12-31 08457451 2025-12-31 08457451 2025-01-01 2025-12-31 08457451 frs-core:CurrentFinancialInstruments 2025-12-31 08457451 frs-core:Non-currentFinancialInstruments 2025-12-31 08457451 frs-core:ComputerEquipment 2025-12-31 08457451 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08457451 frs-core:ComputerEquipment 2024-12-31 08457451 frs-core:MotorVehicles 2025-12-31 08457451 frs-core:MotorVehicles 2025-01-01 2025-12-31 08457451 frs-core:MotorVehicles 2024-12-31 08457451 frs-core:PlantMachinery 2025-12-31 08457451 frs-core:PlantMachinery 2025-01-01 2025-12-31 08457451 frs-core:PlantMachinery 2024-12-31 08457451 frs-core:ShareCapital 2025-12-31 08457451 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08457451 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08457451 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08457451 frs-bus:SmallEntities 2025-01-01 2025-12-31 08457451 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08457451 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08457451 frs-bus:Director1 2025-01-01 2025-12-31 08457451 frs-bus:Director2 2025-01-01 2025-12-31 08457451 frs-countries:EnglandWales 2025-01-01 2025-12-31 08457451 2023-12-31 08457451 2024-12-31 08457451 2024-01-01 2024-12-31 08457451 frs-core:CurrentFinancialInstruments 2024-12-31 08457451 frs-core:Non-currentFinancialInstruments 2024-12-31 08457451 frs-core:ShareCapital 2024-12-31 08457451 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08457451
Nk Technics Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Robinson Ward Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08457451
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 131,531
- 131,531
CURRENT ASSETS
Stocks 5 4,702 317,060
Debtors 6 129,097 314,846
Cash at bank and in hand 174,646 252,111
308,445 884,017
Creditors: Amounts Falling Due Within One Year 7 (202,300 ) (304,994 )
NET CURRENT ASSETS (LIABILITIES) 106,145 579,023
TOTAL ASSETS LESS CURRENT LIABILITIES 106,145 710,554
Creditors: Amounts Falling Due After More Than One Year 8 (98,443 ) (257,041 )
NET ASSETS 7,702 453,513
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 7,602 453,413
SHAREHOLDERS' FUNDS 7,702 453,513
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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 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 Profit and Loss Account.
On behalf of the board
Mr Michael Bergevoet
Director
Mr Albertus Laponder
Director
5th August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Nk Technics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08457451 . The registered office is Unit A Broadlink, Middleton, Manchester, M24 1UB.
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 15
Motor Vehicles 25
Computer Equipment 33
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 282,187 35,592 3,346 321,125
Disposals (282,187 ) (35,592 ) (3,346 ) (321,125 )
As at 31 December 2025 - - - -
Depreciation
As at 1 January 2025 177,973 8,898 2,723 189,594
Disposals (177,973 ) (8,898 ) (2,723 ) (189,594 )
As at 31 December 2025 - - - -
Net Book Value
As at 31 December 2025 - - - -
As at 1 January 2025 104,214 26,694 623 131,531
5. Stocks
2025 2024
£ £
Stock 4,702 317,060
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 113,590 275,264
Prepayments and accrued income 15,507 39,582
129,097 314,846
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 169,812 242,440
Bank loans and overdrafts 5,002 15,001
Other taxes and social security 1,985 8,587
VAT 19,596 31,161
Accruals 5,905 7,805
202,300 304,994
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to related parties 98,443 257,041
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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