Acorah Software Products - Accounts Production 12.4.002 false 1 December 2020 30 November 2021 30 November 2021 06437151 Mr Stephen Birkinshaw Mr Kok Wan Mr Stephen Birkinshaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06437151 2020-11-30 06437151 2021-11-30 06437151 2020-12-01 2021-11-30 06437151 frs-core:CurrentFinancialInstruments 2021-11-30 06437151 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 06437151 frs-core:Non-currentFinancialInstruments 2021-11-30 06437151 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 06437151 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 06437151 frs-core:CurrentFinancialInstruments 2021-11-30 06437151 frs-core:AfterOneYear 2020-12-01 2021-11-30 06437151 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 06437151 frs-core:BetweenOneFiveYears 2021-11-30 06437151 frs-core:ComputerEquipment 2021-11-30 06437151 frs-core:ComputerEquipment 2020-12-01 2021-11-30 06437151 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Registered number: 06437151
Sino Pangaea Trading Ltd
ABRIDGED Financial Statements
For The Year Ended 30 November 2021
Nicholson Tax & Accounts

8 Chapel Street
Belper
DE56 1AR
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06437151
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 3,293 4,391
3,293 4,391
CURRENT ASSETS
Stocks 7,633 8,035
Debtors 2,712 3,412
Cash at bank and in hand 14,374 29,945
24,719 41,392
Creditors: Amounts Falling Due Within One Year (19,870 ) (33,017 )
NET CURRENT ASSETS (LIABILITIES) 4,849 8,375
TOTAL ASSETS LESS CURRENT LIABILITIES 8,142 12,766
NET ASSETS 8,142 12,766
CAPITAL AND RESERVES
Called up share capital 4 20 20
Profit and Loss Account 8,122 12,746
SHAREHOLDERS' FUNDS 8,142 12,766
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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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2021 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Stephen Birkinshaw
Director
Mr Kok Wan
Director
26th August 2022
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
1.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
1.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
1.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 9 (2020: 9)
9 9
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3. Tangible Assets
Total
£
Cost
As at 1 December 2020 17,142
As at 30 November 2021 17,142
Depreciation
As at 1 December 2020 12,751
Provided during the period 1,098
As at 30 November 2021 13,849
Net Book Value
As at 30 November 2021 3,293
As at 1 December 2020 4,391
4. Share Capital
2021 2020
Allotted, Called up and fully paid 20 20
5. General Information
Sino Pangaea Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06437151 . The registered office is 49 Field Lane, Belper, Derbyshire, DE56 1DD.
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