Acorah Software Products - Accounts Production 12.3.217 false Claire Dodson true 1 December 2020 30 November 2021 30 November 2021 SC612510 Mrs Claire Dodson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC612510 2020-11-30 SC612510 2021-11-30 SC612510 2020-12-01 2021-11-30 SC612510 frs-core:CurrentFinancialInstruments 2021-11-30 SC612510 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 SC612510 frs-core:Non-currentFinancialInstruments 2021-11-30 SC612510 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 SC612510 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 SC612510 frs-core:CurrentFinancialInstruments 2021-11-30 SC612510 frs-core:AfterOneYear 2020-12-01 2021-11-30 SC612510 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 SC612510 frs-core:BetweenOneFiveYears 2021-11-30 SC612510 frs-core:ComputerEquipment 2021-11-30 SC612510 frs-core:ComputerEquipment 2020-12-01 2021-11-30 SC612510 frs-core:ComputerEquipment 2020-11-30 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SC612510 dpl-frs:CostSales dpl-frs:Item12 2019-11-30 SC612510 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 SC612510 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-01 2020-11-30 SC612510 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-01 2020-11-30 SC612510 1 2019-12-01 2020-11-30 SC612510 frs-countries:Scotland 2019-12-01 2020-11-30
Registered number: SC612510
Cruinn Consulting Ltd
Financial Statements
For The Year Ended 30 November 2021
Gillespie's Fife

Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter dated 02 November 2018, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 November 2021 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
5th July 2022
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC612510
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,176 3,434
52,176 3,434
CURRENT ASSETS
Debtors 5 26,860 7,125
Cash at bank and in hand 45,252 28,455
72,112 35,580
Creditors: Amounts Falling Due Within One Year 6 (101,555 ) (27,330 )
NET CURRENT ASSETS (LIABILITIES) (29,443 ) 8,250
TOTAL ASSETS LESS CURRENT LIABILITIES 22,733 11,684
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,124 ) (652 )
NET ASSETS 21,609 11,032
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 21,509 10,932
SHAREHOLDERS' FUNDS 21,609 11,032
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For the year ending 30 November 2021 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
Mrs Claire Dodson
Director
5th July 2022
The notes on pages 4 to 6 form part of these financial statements.
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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 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.

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.
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:
Plant & Machinery 25% RB
Motor Vehicles 25% RB
Computer Equipment 25% RB
1.4. Taxation
Corporation 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2020 3,009 - 1,864 4,873
Additions 550 65,078 507 66,135
As at 30 November 2021 3,559 65,078 2,371 71,008
Depreciation
As at 1 December 2020 752 - 687 1,439
Provided during the period 702 16,270 421 17,393
As at 30 November 2021 1,454 16,270 1,108 18,832
Net Book Value
As at 30 November 2021 2,105 48,808 1,263 52,176
As at 1 December 2020 2,257 - 1,177 3,434
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 18,480 7,125
VAT 8,380 -
26,860 7,125
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 3,109 2,694
Corporation tax 10,462 2,393
Other taxes and social security 348 236
Accruals and deferred income 952 720
Director's loan account 86,684 21,287
101,555 27,330
7. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
To aid the incorporation of the company 100 Ordinary shares of £1 each were issued for a cash consideration of £100 on 2 November 2018.
8. Directors Advances, Credits and Guarantees
Included within Creditors is a loan from the Director of £86,684
The above loan is unsecured, interest free and repayable on demand.
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9. Dividends
2021 2020
£ £
On equity shares:
Interim dividend paid 20,000 9,000
20,000 9,000
An Interim Dividend of £11,000 was paid on 26 March 2021.
10. Ultimate Controlling Party
The company's ultimate controlling party is Claire Dodson by virtue of her ownership of 100% of the issued share capital in the company.
11. General Information
Cruinn Consulting Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC612510 . The registered office is Gillespie's, Fife Renewable Innovation Centre, Ajax Way, Methil, Fife, KY8 3RS.
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