Acorah Software Products - Accounts Production 16.1.300 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC532396 Mr Albert Ekkelkamp Albert Jan Ekkelkamp true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC532396 2023-04-30 SC532396 2024-04-30 SC532396 2023-05-01 2024-04-30 SC532396 frs-core:CurrentFinancialInstruments 2024-04-30 SC532396 frs-core:ComputerEquipment 2024-04-30 SC532396 frs-core:ComputerEquipment 2023-05-01 2024-04-30 SC532396 frs-core:ComputerEquipment 2023-04-30 SC532396 frs-core:MotorVehicles 2024-04-30 SC532396 frs-core:MotorVehicles 2023-05-01 2024-04-30 SC532396 frs-core:MotorVehicles 2023-04-30 SC532396 frs-core:ShareCapital 2024-04-30 SC532396 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC532396 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC532396 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC532396 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC532396 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 SC532396 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC532396 1 2023-05-01 2024-04-30 SC532396 frs-bus:Director1 2023-05-01 2024-04-30 SC532396 frs-bus:Director1 2023-04-30 SC532396 frs-bus:Director1 2024-04-30 SC532396 frs-countries:Scotland 2023-05-01 2024-04-30 SC532396 2022-04-30 SC532396 2023-04-30 SC532396 2022-05-01 2023-04-30 SC532396 frs-core:CurrentFinancialInstruments 2023-04-30 SC532396 frs-core:ShareCapital 2023-04-30 SC532396 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC532396
Ekkelkamp Contracting Operator Ltd
Financial Statements
For The Year Ended 30 April 2024
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Ekkelkamp Contracting Operator Ltd For The Year Ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ekkelkamp Contracting Operator Ltd For The Year Ended 30 April 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Ekkelkamp Contracting Operator Ltd , as a body, in accordance with the terms of our engagement letter dated 28 April 2016. Our work has been undertaken solely to prepare for your approval the accounts of Ekkelkamp Contracting Operator Ltd and state those matters that we have agreed to state to the director of Ekkelkamp Contracting Operator Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ekkelkamp Contracting Operator Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Ekkelkamp Contracting Operator Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ekkelkamp Contracting Operator Ltd . You consider that Ekkelkamp Contracting Operator Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Ekkelkamp Contracting Operator Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23rd January 2025
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC532396
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,445 1,927
1,445 1,927
CURRENT ASSETS
Debtors 5 14,196 9,781
Cash at bank and in hand 577 665
14,773 10,446
Creditors: Amounts Falling Due Within One Year 6 (7,020 ) (4,868 )
NET CURRENT ASSETS (LIABILITIES) 7,753 5,578
TOTAL ASSETS LESS CURRENT LIABILITIES 9,198 7,505
PROVISIONS FOR LIABILITIES
Deferred Taxation (81 ) (161 )
NET ASSETS 9,117 7,344
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 9,017 7,244
SHAREHOLDERS' FUNDS 9,117 7,344
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For the year ending 30 April 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 Albert Ekkelkamp
Director
23rd January 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ekkelkamp Contracting Operator Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC532396 . The registered office is 83 Lawrence Drive, Leven, Fife, KY8 4AU.
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 director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets arestated at cost less accumulated 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:
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Corporation tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the corporation tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 4,000 992 4,992
As at 30 April 2024 4,000 992 4,992
Depreciation
As at 1 May 2023 2,352 713 3,065
Provided during the period 412 70 482
As at 30 April 2024 2,764 783 3,547
Net Book Value
As at 30 April 2024 1,236 209 1,445
As at 1 May 2023 1,648 279 1,927
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 160
Other debtors - 504
Other taxes and social security 14,196 9,117
14,196 9,781
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 591 (18 )
Accruals and deferred income 2,395 1,117
Director's loan account 4,034 3,769
7,020 4,868
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors/Creditors are the following loans to/(from) directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Albert Ekkelkamp (3,769 ) 15,693 15,958 - (4,034 )
The above loan is unsecured, interest free and repayable on demand.
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9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 1,000 2,000
Dividends of £500 were declared on 13 January 2025.
10. Ultimate Controlling Party
The company's ultimate controlling party is Albert Jan Ekkelkamp by virtue of his ownership of 100% of the issued share capital in the company.
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