Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 02952732 Mr J K Larsen Ms A M Kristensen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02952732 2025-06-30 02952732 2026-06-30 02952732 2025-07-01 2026-06-30 02952732 frs-core:CurrentFinancialInstruments 2026-06-30 02952732 frs-core:FurnitureFittings 2026-06-30 02952732 frs-core:FurnitureFittings 2025-07-01 2026-06-30 02952732 frs-core:FurnitureFittings 2025-06-30 02952732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-06-30 02952732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 02952732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 02952732 frs-core:ShareCapital 2026-06-30 02952732 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 02952732 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 02952732 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 02952732 frs-bus:SmallEntities 2025-07-01 2026-06-30 02952732 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 02952732 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 02952732 frs-bus:OrdinaryShareClass1 2025-07-01 2026-06-30 02952732 frs-bus:OrdinaryShareClass1 2026-06-30 02952732 frs-bus:Director1 2025-07-01 2026-06-30 02952732 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 02952732 frs-countries:EnglandWales 2025-07-01 2026-06-30 02952732 2024-06-30 02952732 2025-06-30 02952732 2024-07-01 2025-06-30 02952732 frs-core:CurrentFinancialInstruments 2025-06-30 02952732 frs-core:ShareCapital 2025-06-30 02952732 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 02952732 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30
Registered number: 02952732
Kel-Berg Contracts Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02952732
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,270,187 3,739,018
4,270,187 3,739,018
CURRENT ASSETS
Debtors 5 2 2
Cash at bank and in hand 40,484 26,642
40,486 26,644
Creditors: Amounts Falling Due Within One Year 6 (3,239,745 ) (2,774,403 )
NET CURRENT ASSETS (LIABILITIES) (3,199,259 ) (2,747,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,070,928 991,259
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,796 ) -
NET ASSETS 1,065,132 991,259
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 1,065,130 991,257
SHAREHOLDERS' FUNDS 1,065,132 991,259
Page 1
Page 2
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 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 J K Larsen
Director
4 September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kel-Berg Contracts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02952732 . The registered office is Kel-Berg House Middleton Stoney Road, Weston-on-the-Green, Bicester, Oxfordshire, OX25 3TH.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
Departure from the Accounting Standards 
In order to provide a true and fair view in the financial statements the directors have deemed it appropriate to disclose land and buildings as property held for own use (freehold property). Although the company receives rental income from connected companies; in all aspects the companies effectively act as a group. The impact of the departure is the property is not held at fair value, but at cost, in either scenario the property would not be depreciated as it is recognised as appreciating in value. Therefore, management have decided to depart from Section 17 and not include the property as an investment. Moreover, this is to not confuse the readers of these financial statements that the property could be potentially vacant with a means to earn income (a typical investment property), but is instead strategically important to the company and the related companies, as the property serves as both headquarters and the site from which they trade. 
2.2. Turnover
Turnover represents amounts receivable for services of property rental net of VAT.
Revenue from rental income is recognised in accordance of the terms and condition stated in the rental agreement. This is typically in advance on the quarter dates.
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:
Freehold 0% Property & 25% on integral features
Fixtures & Fittings Reducing balance 25%
Page 3
Page 4
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2025 3,737,215 107,113 3,844,328
Additions 531,620 - 531,620
As at 30 June 2026 4,268,835 107,113 4,375,948
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 July 2025 - 105,310 105,310
Provided during the period - 451 451
As at 30 June 2026 - 105,761 105,761
Net Book Value
As at 30 June 2026 4,268,835 1,352 4,270,187
As at 1 July 2025 3,737,215 1,803 3,739,018
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 2 2
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 3
Corporation tax 15,668 26,955
VAT 8,625 8,625
Accruals and deferred income 1,850 1,800
Amounts owed to related parties 3,213,602 2,737,020
3,239,745 2,774,403
7. Share Capital
2026 2025
Allotted, called up but not fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
8. Related Party Transactions
As at the 30 June 2026 the company owed £3,213,601 (2025: £2,737,020), in the form of a loan, to Kel-Berg Trailer and Trucks Limited. A company controlled by the director Mr J Larson.
This loan is interest free. 
Page 5