Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 09438127 Mr Robert Partridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09438127 2025-02-28 09438127 2026-02-28 09438127 2025-03-01 2026-02-28 09438127 frs-core:CurrentFinancialInstruments 2026-02-28 09438127 frs-core:Non-currentFinancialInstruments 2026-02-28 09438127 frs-core:BetweenOneFiveYears 2026-02-28 09438127 frs-core:ComputerEquipment 2026-02-28 09438127 frs-core:ComputerEquipment 2025-03-01 2026-02-28 09438127 frs-core:ComputerEquipment 2025-02-28 09438127 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-01 2026-02-28 09438127 frs-core:FurnitureFittings 2026-02-28 09438127 frs-core:FurnitureFittings 2025-03-01 2026-02-28 09438127 frs-core:FurnitureFittings 2025-02-28 09438127 frs-core:OtherResidualIntangibleAssets 2026-02-28 09438127 frs-core:OtherResidualIntangibleAssets 2025-02-28 09438127 frs-core:PlantMachinery 2026-02-28 09438127 frs-core:PlantMachinery 2025-03-01 2026-02-28 09438127 frs-core:PlantMachinery 2025-02-28 09438127 frs-core:WithinOneYear 2026-02-28 09438127 frs-core:ShareCapital 2026-02-28 09438127 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 09438127 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 09438127 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 09438127 frs-bus:SmallEntities 2025-03-01 2026-02-28 09438127 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 09438127 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 09438127 frs-bus:Director1 2025-03-01 2026-02-28 09438127 frs-countries:EnglandWales 2025-03-01 2026-02-28 09438127 2024-02-29 09438127 2025-02-28 09438127 2024-03-01 2025-02-28 09438127 frs-core:CurrentFinancialInstruments 2025-02-28 09438127 frs-core:Non-currentFinancialInstruments 2025-02-28 09438127 frs-core:BetweenOneFiveYears 2025-02-28 09438127 frs-core:WithinOneYear 2025-02-28 09438127 frs-core:ShareCapital 2025-02-28 09438127 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 09438127
Kingston Capital Finance Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 09438127
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 203,537 302,509
203,537 302,509
CURRENT ASSETS
Debtors 6 137,621 157,910
Cash at bank and in hand 102,790 57,312
240,411 215,222
Creditors: Amounts Falling Due Within One Year 7 (196,664 ) (155,459 )
NET CURRENT ASSETS (LIABILITIES) 43,747 59,763
TOTAL ASSETS LESS CURRENT LIABILITIES 247,284 362,272
Creditors: Amounts Falling Due After More Than One Year 8 (126,426 ) (232,998 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,672 ) (57,473 )
NET ASSETS 82,186 71,801
CAPITAL AND RESERVES
Called up share capital 10 1 1
Income Statement 82,185 71,800
SHAREHOLDERS' FUNDS 82,186 71,801
Page 1
Page 2
For the year ending 28 February 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 Income Statement.
On behalf of the board
Mr Robert Partridge
Director
27/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kingston Capital Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09438127 . The registered office is 5 Maritime House, Maritime Business Park, Livingstone Road, Hessle, East Yorkshire, HU13 0EG.
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 - Other Intangible
Other intangible assets are internally developed software. It is amortised to the income statement over its estimated economic life of 10 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:
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
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 income statement 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 income statement as incurred.
Page 3
Page 4
2.6. 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: 1 (2025: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 March 2025 43,981
As at 28 February 2026 43,981
Amortisation
As at 1 March 2025 43,981
As at 28 February 2026 43,981
Net Book Value
As at 28 February 2026 -
As at 1 March 2025 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 475,631 10,818 19,469 505,918
Additions 45,730 - - 45,730
Disposals (170,144 ) - - (170,144 )
As at 28 February 2026 351,217 10,818 19,469 381,504
Depreciation
As at 1 March 2025 173,994 10,095 19,320 203,409
Provided during the period 143,830 723 149 144,702
Disposals (170,144 ) - - (170,144 )
As at 28 February 2026 147,680 10,818 19,469 177,967
Net Book Value
As at 28 February 2026 203,537 - - 203,537
As at 1 March 2025 301,637 723 149 302,509
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 18,596 4,598
Other debtors 119,025 153,312
137,621 157,910
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 150,852 127,092
Trade creditors - 2,013
Bank loans and overdrafts - 24,549
Other creditors 23,514 1,805
Taxation and social security 22,298 -
196,664 155,459
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 126,426 232,998
Page 5
Page 6
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 150,852 127,092
Later than one year and not later than five years 126,426 232,998
277,278 360,090
277,278 360,090
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 6