Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07352566 Mr Owen Shepherd Mrs Nicola Shepherd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07352566 2024-12-31 07352566 2025-12-31 07352566 2025-01-01 2025-12-31 07352566 frs-core:CurrentFinancialInstruments 2025-12-31 07352566 frs-core:Non-currentFinancialInstruments 2025-12-31 07352566 frs-core:ComputerEquipment 2025-12-31 07352566 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07352566 frs-core:ComputerEquipment 2024-12-31 07352566 frs-core:NetGoodwill 2025-12-31 07352566 frs-core:NetGoodwill 2025-01-01 2025-12-31 07352566 frs-core:NetGoodwill 2024-12-31 07352566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 07352566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07352566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07352566 frs-core:MotorVehicles 2025-12-31 07352566 frs-core:MotorVehicles 2025-01-01 2025-12-31 07352566 frs-core:MotorVehicles 2024-12-31 07352566 frs-core:PlantMachinery 2025-12-31 07352566 frs-core:PlantMachinery 2025-01-01 2025-12-31 07352566 frs-core:PlantMachinery 2024-12-31 07352566 frs-core:ShareCapital 2025-12-31 07352566 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07352566 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07352566 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07352566 frs-bus:SmallEntities 2025-01-01 2025-12-31 07352566 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07352566 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07352566 frs-core:UnlistedNon-exchangeTraded 2025-12-31 07352566 frs-core:UnlistedNon-exchangeTraded 2024-12-31 07352566 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 07352566 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 07352566 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07352566 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 07352566 frs-bus:Director1 2025-01-01 2025-12-31 07352566 frs-bus:Director2 2025-01-01 2025-12-31 07352566 frs-countries:EnglandWales 2025-01-01 2025-12-31 07352566 2023-12-31 07352566 2024-12-31 07352566 2024-01-01 2024-12-31 07352566 frs-core:CurrentFinancialInstruments 2024-12-31 07352566 frs-core:Non-currentFinancialInstruments 2024-12-31 07352566 frs-core:WithinOneYear 2024-12-31 07352566 frs-core:ShareCapital 2024-12-31 07352566 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07352566
Kings Hill Cremations Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
mca business ltd
The American Barns
Banbury Road
Lighthorne
Warwick
CV35 0AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07352566
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 912 1,718
Tangible Assets 5 196,135 139,509
Investments 6 110 110
197,157 141,337
CURRENT ASSETS
Stocks 7 10,000 10,000
Debtors 8 69,605 94,111
Cash at bank and in hand 602,486 562,525
682,091 666,636
Creditors: Amounts Falling Due Within One Year 9 (291,871 ) (338,196 )
NET CURRENT ASSETS (LIABILITIES) 390,220 328,440
TOTAL ASSETS LESS CURRENT LIABILITIES 587,377 469,777
Creditors: Amounts Falling Due After More Than One Year 10 - (3,353 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,958 ) (20,958 )
NET ASSETS 566,419 445,466
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 566,319 445,366
SHAREHOLDERS' FUNDS 566,419 445,466
Page 1
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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 Owen Shepherd
Director
14/09/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Kings Hill Cremations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07352566 . The registered office is The American Barns Banbury Road, Lighthorne, Warwick, Warwickshire, CV35 0AE.
The presentation currency of the financial statements is the Pound Sterling (£).
All monetary amounts are rounded to the nearest pound.
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. 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. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Freehold 15% reducing balance basis
Plant & Machinery 15% reducing balance basis
Motor Vehicles 25% on cost
Computer Equipment 15% reducing balance basis
2.5. 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.
2.6. 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.
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2.7. Taxation
Corporation 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.
3. Average Number of Employees
6Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 20,160
As at 31 December 2025 20,160
Amortisation
As at 1 January 2025 18,442
Provided during the period 806
As at 31 December 2025 19,248
Net Book Value
As at 31 December 2025 912
As at 1 January 2025 1,718
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 18,247 187,238 193,118 54,428 453,031
Additions - 12,651 77,859 16,500 107,010
Disposals - 4,650 - - 4,650
As at 31 December 2025 18,247 204,539 270,977 70,928 564,691
Depreciation
As at 1 January 2025 4,895 128,536 154,362 25,729 313,522
Provided during the period 2,003 9,607 32,639 6,774 51,023
Disposals - 4,011 - - 4,011
As at 31 December 2025 6,898 142,154 187,001 32,503 368,556
Net Book Value
As at 31 December 2025 11,349 62,385 83,976 38,425 196,135
As at 1 January 2025 13,352 58,702 38,756 28,699 139,509
6. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 110
As at 31 December 2025 110
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 110
As at 1 January 2025 110
7. Stocks
2025 2024
£ £
Stock 10,000 10,000
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8. Debtors
2025 2024
£ £
Due within one year
Trade debtors (11,368 ) 6,002
Amounts owed by group undertakings 80,973 79,284
Other debtors - 8,825
69,605 94,111
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 14,043
Trade creditors 28,547 18,798
Bank loans and overdrafts 3,333 7,980
Amounts owed to group undertakings 148,025 148,145
Other creditors 8,464 11,358
Taxation and social security 103,502 137,872
291,871 338,196
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,353
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 14,043
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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