Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 SC704892 Rae Kelbie Maciej Golema iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC704892 2023-07-31 SC704892 2024-07-31 SC704892 2023-08-01 2024-07-31 SC704892 frs-core:CurrentFinancialInstruments 2024-07-31 SC704892 frs-core:Non-currentFinancialInstruments 2024-07-31 SC704892 frs-core:MotorVehicles 2024-07-31 SC704892 frs-core:MotorVehicles 2023-08-01 2024-07-31 SC704892 frs-core:MotorVehicles 2023-07-31 SC704892 frs-core:PlantMachinery 2024-07-31 SC704892 frs-core:PlantMachinery 2023-08-01 2024-07-31 SC704892 frs-core:PlantMachinery 2023-07-31 SC704892 frs-core:ShareCapital 2024-07-31 SC704892 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 SC704892 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC704892 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 SC704892 frs-bus:SmallEntities 2023-08-01 2024-07-31 SC704892 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC704892 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 SC704892 frs-bus:Director1 2023-08-01 2024-07-31 SC704892 frs-bus:Director2 2023-08-01 2024-07-31 SC704892 frs-countries:Scotland 2023-08-01 2024-07-31 SC704892 2022-07-31 SC704892 2023-07-31 SC704892 2022-08-01 2023-07-31 SC704892 frs-core:CurrentFinancialInstruments 2023-07-31 SC704892 frs-core:Non-currentFinancialInstruments 2023-07-31 SC704892 frs-core:ShareCapital 2023-07-31 SC704892 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: SC704892
Kelbie Contracts Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Helen Hally CA
The Retreat
South Street
Burrelton
Perthshire
PH13 9PE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC704892
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 95,937 107,247
95,937 107,247
CURRENT ASSETS
Debtors 5 51,648 64,619
Cash at bank and in hand 53,345 36,988
104,993 101,607
Creditors: Amounts Falling Due Within One Year 6 (63,936 ) (50,559 )
NET CURRENT ASSETS (LIABILITIES) 41,057 51,048
TOTAL ASSETS LESS CURRENT LIABILITIES 136,994 158,295
Creditors: Amounts Falling Due After More Than One Year 7 (41,345 ) (63,637 )
NET ASSETS 95,649 94,658
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 95,549 94,558
SHAREHOLDERS' FUNDS 95,649 94,658
Page 1
Page 2
For the year ending 31 July 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
Rae Kelbie
Director
19/03/2025
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
Kelbie Contracts Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC704892 . The registered office is 45 Auld Mart Road, Huntingtower, Perth, PH1 3HD.
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.
2.2. Turnover
Turnover represents the value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2023 62,968 80,392 143,360
Additions 4,500 20,500 25,000
Disposals - (15,995 ) (15,995 )
As at 31 July 2024 67,468 84,897 152,365
Depreciation
As at 1 August 2023 9,978 26,135 36,113
Provided during the period 8,624 15,690 24,314
Disposals - (3,999 ) (3,999 )
As at 31 July 2024 18,602 37,826 56,428
Net Book Value
As at 31 July 2024 48,866 47,071 95,937
As at 1 August 2023 52,990 54,257 107,247
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 28,480 -
Other debtors 21,447 49,417
VAT 1,721 15,202
51,648 64,619
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 26,102 26,102
Trade creditors 753 1,098
Corporation tax 28,006 9,276
Accruals and deferred income 1,559 2,033
Directors' loan accounts 7,516 12,050
63,936 50,559
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 41,345 63,637
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4