Acorah Software Products - Accounts Production 19.2.350 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 11333689 Adam Quarran Lindsay Caroline Anne Keyte true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11333689 2025-06-30 11333689 2026-06-30 11333689 2025-07-01 2026-06-30 11333689 frs-core:CurrentFinancialInstruments 2026-06-30 11333689 frs-core:Non-currentFinancialInstruments 2026-06-30 11333689 frs-core:ShareCapital 2026-06-30 11333689 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 11333689 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 11333689 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 11333689 frs-bus:SmallEntities 2025-07-01 2026-06-30 11333689 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 11333689 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 11333689 1 2025-07-01 2026-06-30 11333689 frs-bus:Director1 2025-07-01 2026-06-30 11333689 frs-bus:Director2 2025-07-01 2026-06-30 11333689 frs-countries:EnglandWales 2025-07-01 2026-06-30 11333689 2024-06-30 11333689 2025-06-30 11333689 2024-07-01 2025-06-30 11333689 frs-core:CurrentFinancialInstruments 2025-06-30 11333689 frs-core:Non-currentFinancialInstruments 2025-06-30 11333689 frs-core:ShareCapital 2025-06-30 11333689 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 11333689
KOH Europe Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Accounts and Legal Consultants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11333689
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Stocks 229,345 323,702
Debtors 4 75,779 40,210
Cash at bank and in hand 381,434 398,841
686,558 762,753
Creditors: Amounts Falling Due Within One Year 5 (121,943 ) (59,782 )
NET CURRENT ASSETS (LIABILITIES) 564,615 702,971
TOTAL ASSETS LESS CURRENT LIABILITIES 564,615 702,971
Creditors: Amounts Falling Due After More Than One Year 6 20,551 (12,995 )
NET ASSETS 585,166 689,976
CAPITAL AND RESERVES
Called up share capital 7 1 3,614,415
Profit and Loss Account 585,165 (2,924,439 )
SHAREHOLDERS' FUNDS 585,166 689,976
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For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Adam Quarran Lindsay
Director
07/09/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
KOH Europe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11333689 . The registered office is C/O Womble Bond Dickinson (Uk) Llp, The Spark, Drayman's Way,, Newcastle Helix, Newcastle Upon Tyne, NE4 5DE.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
2.4. Inventories
Inventory is stated at the lower of cost and net realisable value and comprises goods held for resale and materials used in operations. The closing inventory balance of £229,345 (2025 : £323,702) has been agreed to the inventory listing and supporting records.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 18,847 20,328
Other debtors 56,932 19,882
75,779 40,210
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5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 87,595 27,790
Other creditors 2,032 7,538
Taxation and social security 32,316 24,454
121,943 59,782
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Amounts owed to group undertakings (20,551 ) 12,995
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 3,614,415
8. Related Party Transactions
At the year end date KOH Australia Pty Ltd owed KOH Europe Ltd Ltd £20,550.64.
9. Ultimate Controlling Party
KOH Europe Ltd is a 100% owned subsidiary of Koh Australia Pty Ltd. of Level 5, 60 Martin Place, Sydney NSW 2000.
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