Acorah Software Products - Accounts Production 15.0.600 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 SC648073 Ms A K Wojtczuk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC648073 2022-11-30 SC648073 2023-11-30 SC648073 2022-12-01 2023-11-30 SC648073 frs-core:CurrentFinancialInstruments 2023-11-30 SC648073 frs-core:ComputerEquipment 2023-11-30 SC648073 frs-core:ComputerEquipment 2022-12-01 2023-11-30 SC648073 frs-core:ComputerEquipment 2022-11-30 SC648073 frs-core:FurnitureFittings 2023-11-30 SC648073 frs-core:FurnitureFittings 2022-12-01 2023-11-30 SC648073 frs-core:FurnitureFittings 2022-11-30 SC648073 frs-core:ShareCapital 2023-11-30 SC648073 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC648073 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC648073 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 SC648073 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC648073 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC648073 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC648073 frs-bus:Director1 2022-12-01 2023-11-30 SC648073 frs-bus:Director1 2022-11-30 SC648073 frs-bus:Director1 2023-11-30 SC648073 frs-countries:Scotland 2022-12-01 2023-11-30 SC648073 2021-11-30 SC648073 2022-11-30 SC648073 2021-12-01 2022-11-30 SC648073 frs-core:CurrentFinancialInstruments 2022-11-30 SC648073 frs-core:ShareCapital 2022-11-30 SC648073 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: SC648073
AKW Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Sense Accounting Limited
Chartered Accountants
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC648073
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64 638
64 638
CURRENT ASSETS
Debtors 5 1,511 1,793
Cash at bank and in hand 2,053 9,422
3,564 11,215
Creditors: Amounts Falling Due Within One Year 6 (5,161 ) (6,360 )
NET CURRENT ASSETS (LIABILITIES) (1,597 ) 4,855
TOTAL ASSETS LESS CURRENT LIABILITIES (1,533 ) 5,493
NET (LIABILITIES)/ASSETS (1,533 ) 5,493
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (1,534 ) 5,492
SHAREHOLDERS' FUNDS (1,533) 5,493
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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 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
Ms A K Wojtczuk
Director
16 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
AKW Consulting Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC648073 . The registered office is 16/6 Albert Terrace, Edinburgh, EH10 5EA.
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 director has carried out an assessment of the going concern position of the Company. With her continued support, the director has concluded that they have a reasonable expectation that the Company has adequate access to resources to continue as a going concern for a period of at least 12 months.  Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
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 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.
2.4. 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% straight line
Computer Equipment 33.33% straight line
2.5. Taxation
Income 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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 544 1,809 2,353
As at 30 November 2023 544 1,809 2,353
Depreciation
As at 1 December 2022 361 1,354 1,715
Provided during the period 136 438 574
As at 30 November 2023 497 1,792 2,289
Net Book Value
As at 30 November 2023 47 17 64
As at 1 December 2022 183 455 638
5. Debtors
2023 2022
£ £
Due within one year
Corporation tax recoverable assets 1,511 -
Director's loan account - 1,793
1,511 1,793
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 5,010
Accruals and deferred income 570 1,350
Director's loan account 4,591 -
5,161 6,360
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Ms Anna Wojtczuk 1,793 - (6,384 ) - (5,491 )
The above loan is unsecured, interest free and repayable on demand.
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