Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 06912531 Mr Halit Nuri Conker Mr Omer Selim Kemahli Mr Omer Selim Kemahli true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06912531 2022-11-30 06912531 2023-11-30 06912531 2022-12-01 2023-11-30 06912531 frs-core:CurrentFinancialInstruments 2023-11-30 06912531 frs-core:Non-currentFinancialInstruments 2023-11-30 06912531 frs-core:ComputerEquipment 2023-11-30 06912531 frs-core:ComputerEquipment 2022-12-01 2023-11-30 06912531 frs-core:ComputerEquipment 2022-11-30 06912531 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 06912531 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-01 2023-11-30 06912531 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 06912531 frs-core:PlantMachinery 2023-11-30 06912531 frs-core:PlantMachinery 2022-12-01 2023-11-30 06912531 frs-core:PlantMachinery 2022-11-30 06912531 frs-core:SharePremium 2023-11-30 06912531 frs-core:ShareCapital 2023-11-30 06912531 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 06912531 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 06912531 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 06912531 frs-bus:SmallEntities 2022-12-01 2023-11-30 06912531 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 06912531 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 06912531 1 2022-12-01 2023-11-30 06912531 frs-core:CostValuation 2022-11-30 06912531 frs-core:AdditionsToInvestments 2023-11-30 06912531 frs-core:CostValuation 2023-11-30 06912531 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 06912531 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 06912531 frs-bus:Director1 2022-12-01 2023-11-30 06912531 frs-bus:Director2 2022-12-01 2023-11-30 06912531 frs-countries:EnglandWales 2022-12-01 2023-11-30 06912531 2021-11-30 06912531 2022-11-30 06912531 2021-12-01 2022-11-30 06912531 frs-core:CurrentFinancialInstruments 2022-11-30 06912531 frs-core:Non-currentFinancialInstruments 2022-11-30 06912531 frs-core:SharePremium 2022-11-30 06912531 frs-core:ShareCapital 2022-11-30 06912531 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 06912531
Case Productions UK. Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Hallys & Co
Chartered Accountants
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex
HA7 1JS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06912531
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 49,305 51,226
Investments 4 787 -
50,092 51,226
CURRENT ASSETS
Debtors 5 204,238 258,147
Cash at bank and in hand 9,153 103,553
213,391 361,700
Creditors: Amounts Falling Due Within One Year 6 (202,507 ) (272,147 )
NET CURRENT ASSETS (LIABILITIES) 10,884 89,553
TOTAL ASSETS LESS CURRENT LIABILITIES 60,976 140,779
Creditors: Amounts Falling Due After More Than One Year 7 (39,178 ) (44,694 )
NET ASSETS 21,798 96,085
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 48,898 48,898
Profit and Loss Account (27,200 ) 47,087
SHAREHOLDERS' FUNDS 21,798 96,085
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 Halit Nuri Conker
Director
29/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover comprises the invoiced value of services supplied by the company.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold Straight line over 10 years
Plant & Machinery 20% reducing balance
Computer Equipment Staight line over 3 years
1.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.7. Investments
Investments in subsidiary companies are stated at cost less provision for impairment in value, which is recognised in the profit and loss account in the period in which the impairment is identified
1.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 6 18
6 18
Page 3
Page 4
3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 7,525 190,121 29,995 227,641
Additions - 9,042 2,490 11,532
As at 30 November 2023 7,525 199,163 32,485 239,173
Depreciation
As at 1 December 2022 7,525 142,083 26,807 176,415
Provided during the period - 10,816 2,637 13,453
As at 30 November 2023 7,525 152,899 29,444 189,868
Net Book Value
As at 30 November 2023 - 46,264 3,041 49,305
As at 1 December 2022 - 48,038 3,188 51,226
4. Investments
Subsidiaries
£
Cost
As at 1 December 2022 -
Additions 787
As at 30 November 2023 787
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 787
As at 1 December 2022 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 200,293 254,015
VAT 3,945 4,132
204,238 258,147
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 174,355 250,741
Bank loans and overdrafts 14 -
Corporation tax 5,843 5,843
Other taxes and social security 3,647 835
Other creditors 1,855 14,728
Amounts owed to subsidiaries 16,793 -
202,507 272,147
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 39,178 44,694
39,178 44,694
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is the director Mr Omer Selim Kemahli by virtue of his ownership of 55% of the issued share capital in the company.
10. General Information
Case Productions UK. Ltd Registered number 06912531 is a limited by shares company incorporated in England & Wales. The Registered Office is Devonshire House, 582 Honeypot Lane, Stanmore, Middlesex, HA7 1JS.
Page 5