Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 August 2026 31 August 2026 09353093 Mr Y Janowski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09353093 2025-03-31 09353093 2026-08-31 09353093 2025-04-01 2026-08-31 09353093 frs-core:CurrentFinancialInstruments 2026-08-31 09353093 frs-core:ComputerEquipment 2026-08-31 09353093 frs-core:ComputerEquipment 2025-04-01 2026-08-31 09353093 frs-core:ComputerEquipment 2025-03-31 09353093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-08-31 09353093 frs-core:FurnitureFittings 2026-08-31 09353093 frs-core:FurnitureFittings 2025-04-01 2026-08-31 09353093 frs-core:FurnitureFittings 2025-03-31 09353093 frs-core:OtherResidualIntangibleAssets 2026-08-31 09353093 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-08-31 09353093 frs-core:OtherResidualIntangibleAssets 2025-03-31 09353093 frs-core:SharePremium 2026-08-31 09353093 frs-core:ShareCapital 2026-08-31 09353093 frs-core:RetainedEarningsAccumulatedLosses 2026-08-31 09353093 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-08-31 09353093 frs-bus:FilletedAccounts 2025-04-01 2026-08-31 09353093 frs-bus:SmallEntities 2025-04-01 2026-08-31 09353093 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-08-31 09353093 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-08-31 09353093 frs-bus:Director1 2025-04-01 2026-08-31 09353093 frs-countries:EnglandWales 2025-04-01 2026-08-31 09353093 2024-03-31 09353093 2025-03-31 09353093 2024-04-01 2025-03-31 09353093 frs-core:CurrentFinancialInstruments 2025-03-31 09353093 frs-core:SharePremium 2025-03-31 09353093 frs-core:ShareCapital 2025-03-31 09353093 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09353093
Keff Limited
Unaudited Financial Statements
For the Period 1 April 2025 to 31 August 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09353093
31 August 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 294
Tangible Assets 5 3,333 4,019
3,333 4,313
CURRENT ASSETS
Debtors 6 267 226
Cash at bank and in hand 472 604
739 830
Creditors: Amounts Falling Due Within One Year 7 (103,722 ) (90,274 )
NET CURRENT ASSETS (LIABILITIES) (102,983 ) (89,444 )
TOTAL ASSETS LESS CURRENT LIABILITIES (99,650 ) (85,131 )
NET LIABILITIES (99,650 ) (85,131 )
CAPITAL AND RESERVES
Called up share capital 100 100
Share premium account 9,975 9,975
Profit and Loss Account (109,725 ) (95,206 )
SHAREHOLDERS' FUNDS (99,650) (85,131)
Page 1
Page 2
For the period ending 31 August 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 Y Janowski
Director
6th October 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
Keff Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09353093 . The registered office is 4th Floor, 100 Fenchurch Street, London, EC3M 5JD.
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.
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the director, that they will continue to give financial support to the company for twelve months from the date of signing these financial statements.
On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's finanncial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be neccesary should this basis not continue to be appropriate.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured
at cost less any accumulated amortisation and any accumulated impairment losses.
Website is being amortised evenly over its estimated useful life of five 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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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2.5. 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 period, 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 period was: 1 (2025: 1)
1 1
4. Intangible Assets
Website
£
Cost
As at 1 April 2025 12,345
As at 31 August 2026 12,345
Amortisation
As at 1 April 2025 12,051
Provided during the period 294
As at 31 August 2026 12,345
Net Book Value
As at 31 August 2026 -
As at 1 April 2025 294
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5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 4,018 5,153 9,171
Additions - 785 785
As at 31 August 2026 4,018 5,938 9,956
Depreciation
As at 1 April 2025 2,494 2,658 5,152
Provided during the period 540 931 1,471
As at 31 August 2026 3,034 3,589 6,623
Net Book Value
As at 31 August 2026 984 2,349 3,333
As at 1 April 2025 1,524 2,495 4,019
6. Debtors
31 August 2026 31 March 2025
£ £
Due within one year
Other debtors 267 226
7. Creditors: Amounts Falling Due Within One Year
31 August 2026 31 March 2025
£ £
Trade creditors 1 -
Other creditors 103,535 89,969
Taxation and social security 186 305
103,722 90,274
Page 5