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 SC582232 Mr Simon Littlejohn Mrs Catriona Cameron Mrs Christine Robertson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC582232 2022-11-30 SC582232 2023-11-30 SC582232 2022-12-01 2023-11-30 SC582232 frs-core:Non-currentFinancialInstruments 2023-11-30 SC582232 frs-core:ShareCapital 2023-11-30 SC582232 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC582232 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC582232 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 SC582232 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC582232 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC582232 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC582232 frs-bus:Director1 2022-12-01 2023-11-30 SC582232 frs-bus:Director2 2022-12-01 2023-11-30 SC582232 frs-bus:Director3 2022-12-01 2023-11-30 SC582232 frs-countries:Scotland 2022-12-01 2023-11-30 SC582232 2021-11-30 SC582232 2022-11-30 SC582232 2021-12-01 2022-11-30 SC582232 frs-core:Non-currentFinancialInstruments 2022-11-30 SC582232 frs-core:ShareCapital 2022-11-30 SC582232 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: SC582232
Thirty Degrees Inverness Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: SC582232
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 9,026 9,257
Cash at bank and in hand 4,610 4,046
13,636 13,303
Creditors: Amounts Falling Due Within One Year (134,561 ) (73,777 )
NET CURRENT ASSETS (LIABILITIES) (120,925 ) (60,474 )
TOTAL ASSETS LESS CURRENT LIABILITIES (120,925 ) (60,474 )
Creditors: Amounts Falling Due After More Than One Year (24,574 ) (29,132 )
NET LIABILITIES (145,499 ) (89,606 )
CAPITAL AND RESERVES
Called up share capital 4 150 150
Profit and Loss Account (145,649 ) (89,756 )
SHAREHOLDERS' FUNDS (145,499) (89,606)
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and 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
Mr Simon Littlejohn
Director
22 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
Thirty Degrees Inverness Limited is a private company, limited by shares, incorporated in Scotland, registered number SC582232 . The registered office is Unit 9-11 Rfl House, Anderson Street, Dunblane, FK15 9AJ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Manufacturing 6 6
6 6
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 150 150
5. Related Party Transactions
As at the year end the company owed £49,000 (2022 they were owed £1,000) by Mustard Seed Restaurants Ltd, a company wholly owned by Simon Littlejohn and Catriona Cameron. 
At the same time the company owed £9,250 (2022 £9,250) to B&L Properties (Scotland) Ltd, a company wholly owned by Simon Littlejohn and Catriona Cameron.
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