Acorah Software Products - Accounts Production 16.2.850 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC466633 Mr Johannes Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC466633 2024-01-31 SC466633 2025-01-31 SC466633 2024-02-01 2025-01-31 SC466633 frs-core:CurrentFinancialInstruments 2025-01-31 SC466633 frs-core:FurnitureFittings 2025-01-31 SC466633 frs-core:FurnitureFittings 2024-02-01 2025-01-31 SC466633 frs-core:FurnitureFittings 2024-01-31 SC466633 frs-core:ShareCapital 2025-01-31 SC466633 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC466633 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC466633 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC466633 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC466633 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC466633 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC466633 frs-bus:Director1 2024-02-01 2025-01-31 SC466633 frs-bus:Director1 2024-01-31 SC466633 frs-bus:Director1 2025-01-31 SC466633 frs-core:Non-currentFinancialInstruments 1 2025-01-31 SC466633 frs-countries:Scotland 2024-02-01 2025-01-31 SC466633 2023-01-31 SC466633 2024-01-31 SC466633 2023-02-01 2024-01-31 SC466633 frs-core:CurrentFinancialInstruments 2024-01-31 SC466633 frs-core:ShareCapital 2024-01-31 SC466633 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC466633 frs-core:Non-currentFinancialInstruments 1 2024-01-31
Registered number: SC466633
Key Investment Solution Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC466633
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,683 3,156
2,683 3,156
CURRENT ASSETS
Debtors 5 5,000 5,000
Cash at bank and in hand 24,115 30,244
29,115 35,244
Creditors: Amounts Falling Due Within One Year 6 (9,528 ) (18,217 )
NET CURRENT ASSETS (LIABILITIES) 19,587 17,027
TOTAL ASSETS LESS CURRENT LIABILITIES 22,270 20,183
NET ASSETS 22,270 20,183
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 22,269 20,182
SHAREHOLDERS' FUNDS 22,270 20,183
For the year ending 31 January 2025 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 Johannes Moore
Director
09/04/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Key Investment Solution Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC466633 . The registered office is Ardkairne , Cantraywood, Croy, Inverness, IV2 5PR.
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.
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:
Fixtures & Fittings 15% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2024 4,647
As at 31 January 2025 4,647
Depreciation
As at 1 February 2024 1,491
Provided during the period 473
As at 31 January 2025 1,964
Net Book Value
As at 31 January 2025 2,683
As at 1 February 2024 3,156
5. Debtors
2025 2024
£ £
Due within one year
Due after more than one year
Loan 5,000 5,000
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Corporation tax 2,993 3,211
Accruals and deferred income 806 785
Director's loan account 5,730 14,221
9,528 18,217
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Johannes Moore 14,221 - 8,491 - 5,730
The above loan is unsecured, interest free and repayable on demand.
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 10,200 5,000
10. Related Party Transactions
Included in Debtors is a loan advanced by the Company to Bleeblue Limited of which the Director Hannes Moore is also a Director. There are no fixed terms of repayment or interest.
Page 3