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 SC646007 Mrs Rajwant Gill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC646007 2022-11-30 SC646007 2023-11-30 SC646007 2022-12-01 2023-11-30 SC646007 frs-core:ShareCapital 2023-11-30 SC646007 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC646007 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC646007 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 SC646007 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC646007 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC646007 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC646007 frs-core:CostValuation 2022-11-30 SC646007 frs-core:CostValuation 2023-11-30 SC646007 frs-bus:Director1 2022-12-01 2023-11-30 SC646007 frs-countries:Scotland 2022-12-01 2023-11-30 SC646007 2021-11-30 SC646007 2022-11-30 SC646007 2021-12-01 2022-11-30 SC646007 frs-core:ShareCapital 2022-11-30 SC646007 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: SC646007
Kartar Pr & Comms Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: SC646007
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 300 300
300 300
CURRENT ASSETS
Debtors - 238
Cash at bank and in hand 2,970 13,424
2,970 13,662
Creditors: Amounts Falling Due Within One Year (10,692 ) (16,034 )
NET CURRENT ASSETS (LIABILITIES) (7,722 ) (2,372 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,422 ) (2,072 )
NET LIABILITIES (7,422 ) (2,072 )
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account (7,424 ) (2,074 )
SHAREHOLDERS' FUNDS (7,422) (2,072)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Rajwant Gill
Director
30 August 2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Kartar Pr & Comms Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC646007 . The registered office is 7 Hamilton Road, Glasgow, G32 9QD.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 year was: NIL (2022: NIL)
- -
4. Investments
Total
£
Cost
As at 1 December 2022 300
As at 30 November 2023 300
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 300
As at 1 December 2022 300
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 3