Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 12393748 Mr Craig Gray Mr Adam Brockley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12393748 2025-01-31 12393748 2026-01-31 12393748 2025-02-01 2026-01-31 12393748 frs-core:CurrentFinancialInstruments 2026-01-31 12393748 frs-core:Non-currentFinancialInstruments 2026-01-31 12393748 frs-core:ShareCapital 2026-01-31 12393748 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 12393748 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12393748 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 12393748 frs-bus:SmallEntities 2025-02-01 2026-01-31 12393748 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12393748 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12393748 frs-bus:Director1 2025-02-01 2026-01-31 12393748 frs-bus:Director2 2025-02-01 2026-01-31 12393748 frs-countries:EnglandWales 2025-02-01 2026-01-31 12393748 2024-01-31 12393748 2025-01-31 12393748 2024-02-01 2025-01-31 12393748 frs-core:CurrentFinancialInstruments 2025-01-31 12393748 frs-core:Non-currentFinancialInstruments 2025-01-31 12393748 frs-core:ShareCapital 2025-01-31 12393748 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 12393748
Klara Victoria Ltd
Financial Statements
For The Year Ended 31 January 2026
Resolve Corporate Ltd
11 Garden Court Garden Court
Welwyn Garden City
Hertfordshire
AL7 1BH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12393748
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 930,814 930,814
Debtors 5 11,575 22,685
Cash at bank and in hand 351 2,497
942,740 955,996
Creditors: Amounts Falling Due Within One Year 6 (1,050,822 ) (1,009,586 )
NET CURRENT ASSETS (LIABILITIES) (108,082 ) (53,590 )
TOTAL ASSETS LESS CURRENT LIABILITIES (108,082 ) (53,590 )
Creditors: Amounts Falling Due After More Than One Year 7 - (4,167 )
NET LIABILITIES (108,082 ) (57,757 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (108,182 ) (57,857 )
SHAREHOLDERS' FUNDS (108,082) (57,757)
Page 1
Page 2
For the year ending 31 January 2026 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 Craig Gray
Director
30th October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Klara Victoria Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12393748 . The registered office is 2nd Floor Lhs, 10 Bull Plain, Hertford, SG14 1DT.
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. 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.
2.3. 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: NIL (2025: NIL)
- -
4. Stocks
2026 2025
£ £
Inventories - costs of purchase 711,539 711,539
Inventories - costs of conversion 187,211 187,211
Inventories - other costs 32,064 32,064
930,814 930,814
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Page 4
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,000 3,000
Other debtors 8,575 19,170
VAT - 515
11,575 22,685
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 9,324 2,841
Bank loans and overdrafts 4,167 10,000
VAT 326 -
Other creditors 406,714 366,454
Directors' loan accounts 630,291 630,291
1,050,822 1,009,586
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 4,167
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4