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Registration number: SC278136

Knowledge Mappers Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 January 2024

 

Knowledge Mappers Ltd

Contents

Company Information

1

Profit and Loss Account

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 7

 

Knowledge Mappers Ltd

Company Information

Director

Angus McDonald

Registered office

21 Merryvale Avenue
Giffnock
GLASGOW
G46 6DH

Accountants

Stewart & Cumming Ltd
31-33 Bridge Street
Musselburgh
Midlothian
EH21 6AA

 

Knowledge Mappers Ltd

Profit and Loss Account for the Year Ended 31 January 2024

Note

2024
£

2023
£

Turnover

 

-

-

Gross profit/(loss)

 

-

-

Administrative expenses

 

(3,952)

(6,617)

Operating loss

 

(3,952)

(6,617)

Other interest receivable and similar income

 

-

1

Loss before tax

(3,952)

(6,616)

Loss for the financial year

 

(3,952)

(6,616)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

Knowledge Mappers Ltd

(Registration number: SC278136)
Balance Sheet as at 31 January 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,200

1,658

Current assets

 

Debtors

5

118

72

Cash at bank and in hand

 

933

570

 

1,051

642

Creditors: Amounts falling due within one year

6

(43,651)

(39,748)

Net current liabilities

 

(42,600)

(39,106)

Net liabilities

 

(41,400)

(37,448)

Capital and reserves

 

Called up share capital

7

1,000

1,000

Retained earnings

(42,400)

(38,448)

Shareholders' deficit

 

(41,400)

(37,448)

For the financial year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 October 2024
 

.........................................
Angus McDonald
Director

 

Knowledge Mappers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
21 Merryvale Avenue
Giffnock
GLASGOW
G46 6DH

These financial statements were authorised for issue by the director on 30 October 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Leasehold

10% Straight line

Plant and machinery

25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Knowledge Mappers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2023 - 0).

 

Knowledge Mappers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

4

Tangible assets

Short leasehold land and buildings
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 February 2023

554

28,886

29,440

At 31 January 2024

554

28,886

29,440

Depreciation

At 1 February 2023

332

27,450

27,782

Charge for the year

56

402

458

At 31 January 2024

388

27,852

28,240

Carrying amount

At 31 January 2024

166

1,034

1,200

At 31 January 2023

222

1,436

1,658

Included within the net book value of land and buildings above is £166 (2023 - £222) in respect of short leasehold land and buildings.
 

5

Debtors

Current

2024
£

2023
£

Prepayments

55

-

Other debtors

63

72

 

118

72

 

Knowledge Mappers Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Accruals and deferred income

980

980

Other creditors

42,671

38,768

43,651

39,748

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

1,000

1,000

1,000

1,000