Acorah Software Products - Accounts Production 12.2.108 false Mr Keith Evans true 1 April 2021 31 March 2022 31 March 2022 SC523841 Mr Keith Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC523841 2021-03-31 SC523841 2022-03-31 SC523841 2021-04-01 2022-03-31 SC523841 frs-core:CurrentFinancialInstruments 2022-03-31 SC523841 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC523841 frs-core:Non-currentFinancialInstruments 2022-03-31 SC523841 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 SC523841 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC523841 frs-core:CurrentFinancialInstruments 2022-03-31 SC523841 frs-core:AfterOneYear 2021-04-01 2022-03-31 SC523841 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 SC523841 frs-core:BetweenOneFiveYears 2022-03-31 SC523841 frs-core:ComputerEquipment 2022-03-31 SC523841 frs-core:ComputerEquipment 2021-04-01 2022-03-31 SC523841 frs-core:ComputerEquipment 2021-03-31 SC523841 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Registered number: SC523841
KJ Evans Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
Rosslyn Associates Ltd

Chartered Tax Advisers & Accountants

The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC523841
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 6 2,128 2,783
2,128 2,783
CURRENT ASSETS
Debtors 7 2,367 3,218
Cash at bank and in hand 15,859 18,760
18,226 21,978
Creditors: Amounts Falling Due Within One Year 8 (19,304 ) (5,919 )
NET CURRENT ASSETS (LIABILITIES) (1,078 ) 16,059
TOTAL ASSETS LESS CURRENT LIABILITIES 1,050 18,842
PROVISIONS FOR LIABILITIES
Deferred Taxation (404 ) (528 )
NET ASSETS 646 18,314
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 645 18,313
SHAREHOLDERS' FUNDS 646 18,314
Page 1
Page 2
For the year ending 31 March 2022 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 Keith Evans
Director
08/07/2022
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. 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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
1.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
4. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2021: NIL)
- -
6. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2021 5,862
Additions 475
As at 31 March 2022 6,337
Depreciation
As at 1 April 2021 3,079
Provided during the period 1,130
As at 31 March 2022 4,209
Net Book Value
As at 31 March 2022 2,128
As at 1 April 2021 2,783
Page 3
Page 4
7. Debtors
2022 2021
£ £
Due within one year
Trade debtors 1,155 2,062
Other debtors 1,212 1,156
2,367 3,218
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Other creditors 17,038 4,121
Taxation and social security 2,266 1,798
19,304 5,919
9. Share Capital
2022 2021
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Keith Evans by virtue of his ownership of 100% of the issued share capital in the company.
12. General Information
KJ Evans Limited is a private company, limited by shares, incorporated in Scotland, registered number SC523841 . The registered office is 12 Drum Brae Walk, Edinburgh, Midlothian, EH4 8DG.
Page 4