Acorah Software Products - Accounts Production 16.2.850 false true false 17 October 2023 31 October 2024 31 October 2024 15215970 Mr SZE YUEN ALICK MA Ms PO SHAN CHRISTINE FUNG iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15215970 2023-10-16 15215970 2024-10-31 15215970 2023-10-17 2024-10-31 15215970 frs-core:CurrentFinancialInstruments 2024-10-31 15215970 frs-core:ShareCapital 2024-10-31 15215970 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 15215970 frs-bus:PrivateLimitedCompanyLtd 2023-10-17 2024-10-31 15215970 frs-bus:FilletedAccounts 2023-10-17 2024-10-31 15215970 frs-bus:SmallEntities 2023-10-17 2024-10-31 15215970 frs-bus:AuditExempt-NoAccountantsReport 2023-10-17 2024-10-31 15215970 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-17 2024-10-31 15215970 frs-bus:Director1 2023-10-17 2024-10-31 15215970 frs-bus:Director2 2023-10-17 2024-10-31 15215970 frs-countries:EnglandWales 2023-10-17 2024-10-31
Registered number: 15215970
YELLOW KITTEN LTD
Unaudited Financial Statements
For the Period 17 October 2023 to 31 October 2024
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
Unit 1
17 Castle Street
Chester
England
CH1 2DS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15215970
31 October 2024
Notes £ £
CURRENT ASSETS
Debtors 4 32,642
32,642
Creditors: Amounts Falling Due Within One Year 5 (34,928 )
NET CURRENT ASSETS (LIABILITIES) (2,286 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,286 )
NET LIABILITIES (2,286 )
CAPITAL AND RESERVES
Called up share capital 6 2
Profit and Loss Account (2,288 )
SHAREHOLDERS' FUNDS (2,286)
For the period ending 31 October 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
Mr SZE YUEN ALICK MA
Director
16/04/2025
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
YELLOW KITTEN LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15215970 . The registered office is 38 Conference Road, Swindon, SN1 7ER.
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. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Debtors
31 October 2024
£
Due within one year
Other debtors 2
Due after more than one year
Other debtors 32,640
32,642
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 October 2024
£
Other creditors 34,928
6. Share Capital
31 October 2024
£
Called Up Share Capital not Paid 2
Amount of Allotted, Called Up Share Capital 2
7. Related Party Transactions
At the start of the accounting year, the opening balance of the directors' loans owned by the company was nil.
During the year, the company borrowed £33,416.40 from the directors.
The closing balance of directors' loans owned by the company at the end of the accounting year is £33,416.40.
Page 3