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 SC634065 Mrs Tanveet Kaur Bahia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC634065 2022-11-30 SC634065 2023-11-30 SC634065 2022-12-01 2023-11-30 SC634065 frs-core:CurrentFinancialInstruments 2023-11-30 SC634065 frs-core:FurnitureFittings 2023-11-30 SC634065 frs-core:FurnitureFittings 2022-12-01 2023-11-30 SC634065 frs-core:FurnitureFittings 2022-11-30 SC634065 frs-core:ShareCapital 2023-11-30 SC634065 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC634065 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC634065 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 SC634065 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC634065 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC634065 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC634065 frs-bus:Director1 2022-12-01 2023-11-30 SC634065 frs-countries:Scotland 2022-12-01 2023-11-30 SC634065 2021-11-30 SC634065 2022-11-30 SC634065 2021-12-01 2022-11-30 SC634065 frs-core:CurrentFinancialInstruments 2022-11-30 SC634065 frs-core:ShareCapital 2022-11-30 SC634065 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: SC634065
Alpha (Dunfermline) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
FNS Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC634065
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,534 3,168
2,534 3,168
CURRENT ASSETS
Stocks 5 29,628 23,477
Cash at bank and in hand 3,025 3,200
32,653 26,677
Creditors: Amounts Falling Due Within One Year 6 (29,147 ) (24,487 )
NET CURRENT ASSETS (LIABILITIES) 3,506 2,190
TOTAL ASSETS LESS CURRENT LIABILITIES 6,040 5,358
NET ASSETS 6,040 5,358
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 5,940 5,258
SHAREHOLDERS' FUNDS 6,040 5,358
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 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
Mrs Tanveet Kaur Bahia
Director
22/08/2024
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
Alpha (Dunfermline) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC634065 . The registered office is 125 Izzat Avenue, Dunfermline, KY11 3BB.
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 20 % reduce balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2022 6,599
As at 30 November 2023 6,599
Depreciation
As at 1 December 2022 3,431
Provided during the period 634
As at 30 November 2023 4,065
Net Book Value
As at 30 November 2023 2,534
As at 1 December 2022 3,168
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5. Stocks
2023 2022
£ £
Stock 29,628 23,477
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 236
PAYE 291 591
VAT 550 234
Accruals expenses 6,241 4,681
Director's loan account 22,065 18,745
29,147 24,487
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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