Acorah Software Products - Accounts Production 14.3.260 false true true 28 February 2023 1 March 2022 false 1 March 2023 30 November 2023 30 November 2023 SC655248 Mr Adrian Kay Ms Francoise Kay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC655248 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 SC655248 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 SC655248 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 SC655248 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 SC655248 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-03-01 2023-11-30 SC655248 frs-core:AllSubsidiaries 2023-03-01 2023-11-30 SC655248 frs-core:KeyManagementPersonnel 2023-03-01 2023-11-30 SC655248 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-03-01 2023-11-30 SC655248 frs-core:OtherRelatedParties 2023-03-01 2023-11-30 SC655248 2023-02-28 SC655248 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Registered number: SC655248
Fka Hml Ltd
Unaudited Financial Statements
For the Period 1 March 2023 to 30 November 2023
Sutherland Black
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC655248
30 November 2023 28 February 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 909 2,155
Cash at bank and in hand 23 665
932 2,820
Creditors: Amounts Falling Due Within One Year 5 (26,476 ) (9,573 )
NET CURRENT ASSETS (LIABILITIES) (25,544 ) (6,753 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,544 ) (6,753 )
NET LIABILITIES (25,544 ) (6,753 )
CAPITAL AND RESERVES
Called up share capital 6 200 200
Profit and Loss Account (25,744 ) (6,953 )
SHAREHOLDERS' FUNDS (25,544) (6,753)
Page 1
Page 2
For the period ending 30 November 2023 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 Adrian Kay
Director
09/02/2024
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
Fka Hml Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC655248 . The registered office is 7-8 , Inchwood Park, Bathgate, West Lothian, EH48 2EH.
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 have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Debtors
30 November 2023 28 February 2023
£ £
Due within one year
Intercompany - Dry Clean Team Ltd - 1,300
Intercompany - FKA HFI Ltd - 300
VAT 909 555
909 2,155
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
30 November 2023 28 February 2023
£ £
Trade creditors 14,188 2,018
Intercompany - FKA BML Ltd - 750
Accruals and deferred income 630 240
Directors' loan accounts 11,658 6,565
26,476 9,573
6. Share Capital
30 November 2023 28 February 2023
£ £
Allotted, Called up and fully paid 200 200
Page 4