Acorah Software Products - Accounts Production 16.0.110 false true true 31 March 2024 1 April 2023 false 1 April 2024 30 September 2024 30 September 2024 SC523841 Mr Keith Evans Mr Keith Evans true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC523841 2024-03-31 SC523841 2024-09-30 SC523841 2024-04-01 2024-09-30 SC523841 frs-core:CurrentFinancialInstruments 2024-09-30 SC523841 frs-core:ComputerEquipment 2024-09-30 SC523841 frs-core:ComputerEquipment 2024-04-01 2024-09-30 SC523841 frs-core:ComputerEquipment 2024-03-31 SC523841 frs-core:FurnitureFittings 2024-09-30 SC523841 frs-core:FurnitureFittings 2024-04-01 2024-09-30 SC523841 frs-core:FurnitureFittings 2024-03-31 SC523841 frs-core:ShareCapital 2024-09-30 SC523841 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC523841 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2024-09-30 SC523841 frs-bus:FilletedAccounts 2024-04-01 2024-09-30 SC523841 frs-bus:SmallEntities 2024-04-01 2024-09-30 SC523841 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2024-09-30 SC523841 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2024-09-30 SC523841 1 2024-04-01 2024-09-30 SC523841 frs-bus:Director1 2024-04-01 2024-09-30 SC523841 frs-countries:Scotland 2024-04-01 2024-09-30 SC523841 2023-03-31 SC523841 2024-03-31 SC523841 2023-04-01 2024-03-31 SC523841 frs-core:CurrentFinancialInstruments 2024-03-31 SC523841 frs-core:ShareCapital 2024-03-31 SC523841 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC523841
KJ Evans Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 30 September 2024
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC523841
30 September 2024 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,022
- 1,022
CURRENT ASSETS
Debtors 5 3,488 707
Cash at bank and in hand 2,044 416
5,532 1,123
Creditors: Amounts Falling Due Within One Year 6 (9,536 ) (11,839 )
NET CURRENT ASSETS (LIABILITIES) (4,004 ) (10,716 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,004 ) (9,694 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (194 )
NET LIABILITIES (4,004 ) (9,888 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (4,005 ) (9,889 )
SHAREHOLDERS' FUNDS (4,004) (9,888)
Page 1
Page 2
For the period ending 30 September 2024 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 his 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 Keith Evans
Director
29/11/2024
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
KJ Evans Limited is a private company, limited by shares, incorporated in Scotland, registered number SC523841 . The registered office is 12 Drum Brae Walk, Edinburgh, Midlothian, EH4 8DG.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company ceased trading on 30th September 2024.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. 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 25% reducing balance
Computer Equipment 33% straight line
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 3,151 3,186 6,337
Disposals (3,151 ) (3,186 ) (6,337 )
As at 30 September 2024 - - -
Depreciation
As at 1 April 2024 2,134 3,181 5,315
Disposals (2,134 ) (3,181 ) (5,315 )
As at 30 September 2024 - - -
...CONTINUED
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Page 4
Net Book Value
As at 30 September 2024 - - -
As at 1 April 2024 1,017 5 1,022
5. Debtors
30 September 2024 31 March 2024
£ £
Due within one year
Trade debtors 3,488 -
Other debtors - 707
3,488 707
6. Creditors: Amounts Falling Due Within One Year
30 September 2024 31 March 2024
£ £
Other creditors 9,536 11,839
7. Share Capital
30 September 2024 31 March 2024
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Keith Evans by virtue of his ownership of 100% of the issued share capital in the company.
Page 4