Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04241764 H E Barton D A Fredricks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04241764 2024-03-31 04241764 2025-03-31 04241764 2024-04-01 2025-03-31 04241764 frs-core:CurrentFinancialInstruments 2025-03-31 04241764 frs-core:Non-currentFinancialInstruments 2025-03-31 04241764 frs-core:FurnitureFittings 2025-03-31 04241764 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04241764 frs-core:FurnitureFittings 2024-03-31 04241764 frs-core:MotorVehicles 2025-03-31 04241764 frs-core:MotorVehicles 2024-04-01 2025-03-31 04241764 frs-core:MotorVehicles 2024-03-31 04241764 frs-core:PlantMachinery 2025-03-31 04241764 frs-core:PlantMachinery 2024-04-01 2025-03-31 04241764 frs-core:PlantMachinery 2024-03-31 04241764 frs-core:ShareCapital 2025-03-31 04241764 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04241764 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04241764 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04241764 frs-bus:SmallEntities 2024-04-01 2025-03-31 04241764 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04241764 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04241764 frs-bus:Director1 2024-04-01 2025-03-31 04241764 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04241764 frs-countries:EnglandWales 2024-04-01 2025-03-31 04241764 2023-03-31 04241764 2024-03-31 04241764 2023-04-01 2024-03-31 04241764 frs-core:CurrentFinancialInstruments 2024-03-31 04241764 frs-core:Non-currentFinancialInstruments 2024-03-31 04241764 frs-core:ShareCapital 2024-03-31 04241764 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04241764
Key Locations Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04241764
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 11,138
- 11,138
CURRENT ASSETS
Debtors 5 1,084 12,037
Cash at bank and in hand 3,552 20,839
4,636 32,876
Creditors: Amounts Falling Due Within One Year 6 (98,053 ) (106,488 )
NET CURRENT ASSETS (LIABILITIES) (93,417 ) (73,612 )
TOTAL ASSETS LESS CURRENT LIABILITIES (93,417 ) (62,474 )
Creditors: Amounts Falling Due After More Than One Year 7 - (3,400 )
NET LIABILITIES (93,417 ) (65,874 )
CAPITAL AND RESERVES
Called up share capital 8 220 220
Profit and Loss Account (93,637 ) (66,094 )
SHAREHOLDERS' FUNDS (93,417) (65,874)
Page 1
Page 2
For the year ending 31 March 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 her 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
H E Barton
Director
11 November 2025
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
Key Locations Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04241764 . The registered office is Unit 8 The Courtyard, Gaulby Lane, Stoughton, Leicester, LE2 2FL.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading. 
The final accounts have been prepared on a break-up basis, reflecting the intention to wind down operations and distribute any remaining assets.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
All fixed assets were revalued to their net realisable value prior to disposal and subsequently disposed of at the end of the year. 
Disposal proceeds: £3,500
Loss on disposal: £7,638
No further depreciation has been charged. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 12,000 1,250 19,361 32,611
Disposals (12,000 ) (1,250 ) (19,361 ) (32,611 )
As at 31 March 2025 - - - -
Depreciation
As at 1 April 2024 2,000 208 19,265 21,473
Disposals (2,000 ) (208 ) (19,265 ) (21,473 )
As at 31 March 2025 - - - -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2025 - - - -
As at 1 April 2024 10,000 1,042 96 11,138
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 540 1,987
Other debtors 544 7,948
1,084 9,935
Due after more than one year
Other debtors - 2,102
1,084 12,037
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,616 52,259
Bank loans and overdrafts 3,516 2,157
Other creditors 90,354 44,076
Taxation and social security 1,567 7,996
98,053 106,488
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,400
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 220 220
Page 4