Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 14094243 Mr David Torode Mr Kevin Torode Mr Robert Torode iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14094243 2025-05-31 14094243 2026-05-31 14094243 2025-06-01 2026-05-31 14094243 frs-core:CurrentFinancialInstruments 2026-05-31 14094243 frs-core:Non-currentFinancialInstruments 2026-05-31 14094243 frs-core:ComputerEquipment 2026-05-31 14094243 frs-core:ComputerEquipment 2025-06-01 2026-05-31 14094243 frs-core:ComputerEquipment 2025-05-31 14094243 frs-core:FurnitureFittings 2026-05-31 14094243 frs-core:FurnitureFittings 2025-06-01 2026-05-31 14094243 frs-core:FurnitureFittings 2025-05-31 14094243 frs-core:MotorVehicles 2026-05-31 14094243 frs-core:MotorVehicles 2025-06-01 2026-05-31 14094243 frs-core:MotorVehicles 2025-05-31 14094243 frs-core:ShareCapital 2026-05-31 14094243 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 14094243 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 14094243 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 14094243 frs-bus:SmallEntities 2025-06-01 2026-05-31 14094243 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 14094243 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 14094243 frs-bus:Director1 2025-06-01 2026-05-31 14094243 frs-bus:Director2 2025-06-01 2026-05-31 14094243 frs-bus:Director3 2025-06-01 2026-05-31 14094243 frs-core:CurrentFinancialInstruments 1 2026-05-31 14094243 frs-core:CurrentFinancialInstruments 2 2026-05-31 14094243 frs-countries:EnglandWales 2025-06-01 2026-05-31 14094243 2024-05-31 14094243 2025-05-31 14094243 2024-06-01 2025-05-31 14094243 frs-core:CurrentFinancialInstruments 2025-05-31 14094243 frs-core:Non-currentFinancialInstruments 2025-05-31 14094243 frs-core:ShareCapital 2025-05-31 14094243 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14094243 frs-core:CurrentFinancialInstruments 1 2025-05-31 14094243 frs-core:CurrentFinancialInstruments 2 2025-05-31
Registered number: 14094243
K & R Decorators Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14094243
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,162 22,623
30,162 22,623
CURRENT ASSETS
Debtors 5 5,923 3,053
Cash at bank and in hand 7,333 2,191
13,256 5,244
Creditors: Amounts Falling Due Within One Year 6 (32,565 ) (25,712 )
NET CURRENT ASSETS (LIABILITIES) (19,309 ) (20,468 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,853 2,155
Creditors: Amounts Falling Due After More Than One Year 7 (9,779 ) (7,603 )
NET ASSETS/(LIABILITIES) 1,074 (5,448 )
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 74 (6,448 )
SHAREHOLDERS' FUNDS 1,074 (5,448)
Page 1
Page 2
For the year ending 31 May 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 Kevin Torode
Director
02/11/2026
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
K & R Decorators Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14094243 . The registered office is 51 St Mary's Road, Tonbridge , Kent, TN9 2LE.
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. 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% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 33% Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2025 18,845 28,500 179 47,524
Additions 13,194 - - 13,194
As at 31 May 2026 32,039 28,500 179 60,718
Depreciation
As at 1 June 2025 8,245 16,477 179 24,901
Provided during the period 2,650 3,005 - 5,655
As at 31 May 2026 10,895 19,482 179 30,556
Net Book Value
As at 31 May 2026 21,144 9,018 - 30,162
As at 1 June 2025 10,600 12,023 - 22,623
Page 3
Page 4
5. Debtors
2026 2025
£ £
Due within one year
VAT 3,075 3,053
Directors' loan accounts 2,848 -
5,923 3,053
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 2,044 2,689
Other taxes and social security 701 455
HP Loan - WR19ZZF < 1 year 6,619 6,062
Credit Card 7,326 -
Other creditors (2) 9,677 -
Accruals and deferred income 2,880 1,440
Directors' loan accounts 3,318 15,066
32,565 25,712
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 1,897 1,897
HP Loan - WR19ZZF > 1 year 7,882 5,706
9,779 7,603
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4