Acorah Software Products - Accounts Production 15.0.600 false true false 2 March 2023 31 March 2024 31 March 2024 SC760855 Mr Andrew Wood Miss Tiffiny Wood Miss Courtney Wood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC760855 2023-03-01 SC760855 2024-03-31 SC760855 2023-03-02 2024-03-31 SC760855 frs-core:CurrentFinancialInstruments 2024-03-31 SC760855 frs-core:ShareCapital 2024-03-31 SC760855 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC760855 frs-bus:PrivateLimitedCompanyLtd 2023-03-02 2024-03-31 SC760855 frs-bus:FilletedAccounts 2023-03-02 2024-03-31 SC760855 frs-bus:SmallEntities 2023-03-02 2024-03-31 SC760855 frs-bus:AuditExempt-NoAccountantsReport 2023-03-02 2024-03-31 SC760855 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-02 2024-03-31 SC760855 frs-bus:Director1 2023-03-02 2024-03-31 SC760855 frs-bus:Director2 2023-03-02 2024-03-31 SC760855 frs-bus:Director3 2023-03-02 2024-03-31 SC760855 frs-countries:Scotland 2023-03-02 2024-03-31
Registered number: SC760855
Kelpies Group Scotland Ltd
Unaudited Financial Statements
For the Period 2 March 2023 to 31 March 2024
Paterson Accountancy Ltd
29 Academy Place
Bathgate
EH48 1AS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: SC760855
31 March 2024
Notes £ £
CURRENT ASSETS
Debtors 4 504
Cash at bank and in hand 2,497
3,001
NET CURRENT ASSETS (LIABILITIES) 3,001
TOTAL ASSETS LESS CURRENT LIABILITIES 3,001
NET ASSETS 3,001
CAPITAL AND RESERVES
Called up share capital 5 1
Profit and Loss Account 3,000
SHAREHOLDERS' FUNDS 3,001
Page 1
Page 2
For the period ending 31 March 2024 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
Miss Courtney Wood
Director
03/10/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kelpies Group Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC760855 . The registered office is 30 Newmarket Street, Falkirk, FK1 1JQ.
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 period was: 1
1
4. Debtors
31 March 2024
£
Due within one year
Other debtors 504
5. Share Capital
31 March 2024
£
Called Up Share Capital not Paid 1
Amount of Allotted, Called Up Share Capital 1
Page 3