Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04100598 Mr James Brown Ms Ella Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04100598 2024-12-31 04100598 2025-12-31 04100598 2025-01-01 2025-12-31 04100598 frs-core:CurrentFinancialInstruments 2025-12-31 04100598 frs-core:OtherReservesSubtotal 2025-12-31 04100598 frs-core:SharePremium 2025-12-31 04100598 frs-core:ShareCapital 2025-12-31 04100598 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04100598 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04100598 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04100598 frs-bus:SmallEntities 2025-01-01 2025-12-31 04100598 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04100598 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04100598 frs-bus:Director1 2025-01-01 2025-12-31 04100598 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04100598 frs-countries:EnglandWales 2025-01-01 2025-12-31 04100598 2023-12-31 04100598 2024-12-31 04100598 2024-01-01 2024-12-31 04100598 frs-core:CurrentFinancialInstruments 2024-12-31 04100598 frs-core:OtherReservesSubtotal 2024-12-31 04100598 frs-core:SharePremium 2024-12-31 04100598 frs-core:ShareCapital 2024-12-31 04100598 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04100598
KGB Holdings Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04100598
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Investments 4 169,202 169,202
Cash at bank and in hand 23,442 30,520
192,644 199,722
Creditors: Amounts Falling Due Within One Year 5 (3,537,063 ) (3,544,063 )
NET CURRENT ASSETS (LIABILITIES) (3,344,419 ) (3,344,341 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,344,419 ) (3,344,341 )
NET LIABILITIES (3,344,419 ) (3,344,341 )
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Share premium account 18,988 18,988
Other reserves 77,329 77,329
Profit and Loss Account (3,441,736 ) (3,441,658 )
SHAREHOLDERS' FUNDS (3,344,419) (3,344,341)
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 James Brown
Director
17/09/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
KGB Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04100598 . The registered office is 26 Chorley New Road, Bolton, BL1 4AP.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. 
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.4. 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.
2.5. Investments
Fixed asset investments are initially recorded at cost and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.  
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 169,202 169,202
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 13,217 13,217
Accruals and deferred income 7,400 7,400
Director's loan account 2,340 2,340
Amounts owed to group undertakings 3,514,106 3,521,106
3,537,063 3,544,063
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 3