Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12928181 Mr Kajendran Karalapillai iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12928181 2024-10-31 12928181 2025-10-31 12928181 2024-11-01 2025-10-31 12928181 frs-core:CurrentFinancialInstruments 2025-10-31 12928181 frs-core:Non-currentFinancialInstruments 2025-10-31 12928181 frs-core:ComputerEquipment 2025-10-31 12928181 frs-core:ComputerEquipment 2024-11-01 2025-10-31 12928181 frs-core:ComputerEquipment 2024-10-31 12928181 frs-core:FurnitureFittings 2025-10-31 12928181 frs-core:FurnitureFittings 2024-11-01 2025-10-31 12928181 frs-core:FurnitureFittings 2024-10-31 12928181 frs-core:NetGoodwill 2025-10-31 12928181 frs-core:NetGoodwill 2024-11-01 2025-10-31 12928181 frs-core:NetGoodwill 2024-10-31 12928181 frs-core:MotorVehicles 2025-10-31 12928181 frs-core:MotorVehicles 2024-11-01 2025-10-31 12928181 frs-core:MotorVehicles 2024-10-31 12928181 frs-core:WithinOneYear 2025-10-31 12928181 frs-core:ShareCapital 2025-10-31 12928181 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12928181 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12928181 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12928181 frs-bus:SmallEntities 2024-11-01 2025-10-31 12928181 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12928181 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12928181 frs-bus:Director1 2024-11-01 2025-10-31 12928181 frs-countries:EnglandWales 2024-11-01 2025-10-31 12928181 2023-10-31 12928181 2024-10-31 12928181 2023-11-01 2024-10-31 12928181 frs-core:CurrentFinancialInstruments 2024-10-31 12928181 frs-core:Non-currentFinancialInstruments 2024-10-31 12928181 frs-core:BetweenOneFiveYears 2024-10-31 12928181 frs-core:WithinOneYear 2024-10-31 12928181 frs-core:ShareCapital 2024-10-31 12928181 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12928181
Kk New Barn Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Nathan Associates
Chartered Certified Accountants
116 Headstone Lane
Harrow
HA2 6JN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12928181
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 49,000 53,667
Tangible Assets 5 25,291 32,412
74,291 86,079
CURRENT ASSETS
Stocks 6 33,525 32,470
Cash at bank and in hand 64,871 49,325
98,396 81,795
Creditors: Amounts Falling Due Within One Year 7 (101,324 ) (101,333 )
NET CURRENT ASSETS (LIABILITIES) (2,928 ) (19,538 )
TOTAL ASSETS LESS CURRENT LIABILITIES 71,363 66,541
Creditors: Amounts Falling Due After More Than One Year 8 - (668 )
NET ASSETS 71,363 65,873
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 71,263 65,773
SHAREHOLDERS' FUNDS 71,363 65,873
Page 1
Page 2
For the year ending 31 October 2025 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 Kajendran Karalapillai
Director
26/10/2026
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
Kk New Barn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12928181 . The registered office is 83 New Barn Lane, Cheltenham, GL52 3LF.
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 profit and loss account over its estimated economic life of 15 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:
Motor Vehicles 25% Written down value
Fixtures & Fittings 10% on Costs
Computer Equipment 33.33% on Cost
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.
Page 3
Page 4
2.7. 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: 5 (2024: 4)
5 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 70,000
As at 31 October 2025 70,000
Amortisation
As at 1 November 2024 16,333
Impairment losses 4,667
As at 31 October 2025 21,000
Net Book Value
As at 31 October 2025 49,000
As at 1 November 2024 53,667
Page 4
Page 5
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 13,941 36,344 1,950 52,235
As at 31 October 2025 13,941 36,344 1,950 52,235
Depreciation
As at 1 November 2024 6,970 10,903 1,950 19,823
Provided during the period 3,486 3,635 - 7,121
As at 31 October 2025 10,456 14,538 1,950 26,944
Net Book Value
As at 31 October 2025 3,485 21,806 - 25,291
As at 1 November 2024 6,971 25,441 - 32,412
6. Stocks
2025 2024
£ £
Finished goods 33,525 32,470
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 668 4,006
Trade creditors 21,495 25,322
Bank loans and overdrafts 264 -
Other creditors 46,829 44,259
Taxation and social security 32,068 27,746
101,324 101,333
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 668
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 668 4,006
Later than one year and not later than five years - 668
668 4,674
668 4,674
Page 5
Page 6
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6