Acorah Software Products - Accounts Production 15.0.500 false true 30 November 2022 1 October 2021 false 1 December 2022 30 November 2023 30 November 2023 SC437883 Mrs Elaine O'Neill Mr James O'Neill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC437883 2022-11-30 SC437883 2023-11-30 SC437883 2022-12-01 2023-11-30 SC437883 frs-core:CurrentFinancialInstruments 2023-11-30 SC437883 frs-core:Non-currentFinancialInstruments 2023-11-30 SC437883 frs-core:ComputerEquipment 2023-11-30 SC437883 frs-core:ComputerEquipment 2022-12-01 2023-11-30 SC437883 frs-core:ComputerEquipment 2022-11-30 SC437883 frs-core:FurnitureFittings 2023-11-30 SC437883 frs-core:FurnitureFittings 2022-12-01 2023-11-30 SC437883 frs-core:FurnitureFittings 2022-11-30 SC437883 frs-core:ShareCapital 2023-11-30 SC437883 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC437883 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC437883 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 SC437883 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC437883 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC437883 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC437883 frs-bus:Director1 2022-12-01 2023-11-30 SC437883 frs-bus:Director2 2022-12-01 2023-11-30 SC437883 frs-countries:Scotland 2022-12-01 2023-11-30 SC437883 2021-09-30 SC437883 2022-11-30 SC437883 2021-10-01 2022-11-30 SC437883 frs-core:CurrentFinancialInstruments 2022-11-30 SC437883 frs-core:Non-currentFinancialInstruments 2022-11-30 SC437883 frs-core:ShareCapital 2022-11-30 SC437883 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: SC437883
Kandoo Scotland Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Compass Accounts
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC437883
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 300 -
300 -
CURRENT ASSETS
Debtors 5 1,940 1,940
Cash at bank and in hand 2,062 3,636
4,002 5,576
Creditors: Amounts Falling Due Within One Year 6 (1,381 ) (1,065 )
NET CURRENT ASSETS (LIABILITIES) 2,621 4,511
TOTAL ASSETS LESS CURRENT LIABILITIES 2,921 4,511
Creditors: Amounts Falling Due After More Than One Year 7 (14,255 ) (14,516 )
NET LIABILITIES (11,334 ) (10,005 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (11,335 ) (10,006 )
SHAREHOLDERS' FUNDS (11,334) (10,005)
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 James O'Neill
Director
26/08/2024
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
Kandoo Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC437883 . The registered office is 65 Union Place, Brightons, Falkirk, FK2 0FG.
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.
2.3. 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:
Fixtures & Fittings 15% reducing cost
Computer Equipment 15% reducing cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 2,618 - 2,618
Additions - 300 300
As at 30 November 2023 2,618 300 2,918
Depreciation
As at 1 December 2022 2,618 - 2,618
As at 30 November 2023 2,618 - 2,618
Net Book Value
As at 30 November 2023 - 300 300
As at 1 December 2022 - - -
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Page 4
5. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
Other debtors 1,940 1,940
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Bank loans and overdrafts 1,065 1,065
Other creditors 316 -
1,381 1,065
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2023 30 November 2022
£ £
Bank loans 1,762 3,065
Other creditors 12,493 11,451
14,255 14,516
8. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 1 1
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