Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 SC646493 Mr Adrian Kay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC646493 2022-11-30 SC646493 2023-11-30 SC646493 2022-12-01 2023-11-30 SC646493 frs-core:CurrentFinancialInstruments 2023-11-30 SC646493 frs-core:Non-currentFinancialInstruments 2023-11-30 SC646493 frs-core:ShareCapital 2023-11-30 SC646493 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC646493 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC646493 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 SC646493 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC646493 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC646493 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC646493 frs-bus:Director1 2022-12-01 2023-11-30 SC646493 frs-core:CurrentFinancialInstruments 1 2023-11-30 SC646493 frs-core:CurrentFinancialInstruments 2 2023-11-30 SC646493 frs-core:CurrentFinancialInstruments 3 2023-11-30 SC646493 frs-countries:Scotland 2022-12-01 2023-11-30 SC646493 2021-11-30 SC646493 2022-11-30 SC646493 2021-12-01 2022-11-30 SC646493 frs-core:CurrentFinancialInstruments 2022-11-30 SC646493 frs-core:Non-currentFinancialInstruments 2022-11-30 SC646493 frs-core:ShareCapital 2022-11-30 SC646493 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 SC646493 frs-core:CurrentFinancialInstruments 1 2022-11-30 SC646493 frs-core:CurrentFinancialInstruments 2 2022-11-30 SC646493 frs-core:CurrentFinancialInstruments 3 2022-11-30
Registered number: SC646493
Fka Hnl Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Sutherland Black
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC646493
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 61,490 74,757
Cash at bank and in hand 643 1,031
62,133 75,788
Creditors: Amounts Falling Due Within One Year 5 (31,803 ) (36,418 )
NET CURRENT ASSETS (LIABILITIES) 30,330 39,370
TOTAL ASSETS LESS CURRENT LIABILITIES 30,330 39,370
Creditors: Amounts Falling Due After More Than One Year 6 (25,390 ) (28,500 )
NET ASSETS 4,940 10,870
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 4,740 10,670
SHAREHOLDERS' FUNDS 4,940 10,870
Page 1
Page 2
For the year 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
27/08/2024
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 Hnl Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC646493 . 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. 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 year was:
2023 2022
Office and administration 2 2
2 2
4. Debtors
2023 2022
£ £
Due within one year
FKA Property Ltd - 4,111
FKA Group Ltd 35,287 44,672
The Dry Clean Team Ltd 24,810 23,360
VAT 1,393 2,614
61,490 74,757
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,526 7,700
Corporation tax 6,205 6,205
FKA Textile Ltd 1,040 902
Bounce back loan < 1 yr 9,500 9,500
FKA BFI Ltd 10 -
Accruals and deferred income 1,605 1,657
Directors' loan accounts 8,917 10,454
31,803 36,418
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce back loan 25,390 28,500
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
Page 4