Acorah Software Products - Accounts Production 16.2.850 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC479626 Mrs Kulwinder Kaur Brar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC479626 2023-06-30 SC479626 2024-06-30 SC479626 2023-07-01 2024-06-30 SC479626 frs-core:CurrentFinancialInstruments 2024-06-30 SC479626 frs-core:Non-currentFinancialInstruments 2024-06-30 SC479626 frs-core:ComputerEquipment 2024-06-30 SC479626 frs-core:ComputerEquipment 2023-07-01 2024-06-30 SC479626 frs-core:ComputerEquipment 2023-06-30 SC479626 frs-core:MotorVehicles 2024-06-30 SC479626 frs-core:MotorVehicles 2023-07-01 2024-06-30 SC479626 frs-core:MotorVehicles 2023-06-30 SC479626 frs-core:ShareCapital 2024-06-30 SC479626 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC479626 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC479626 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC479626 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC479626 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC479626 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC479626 frs-bus:Director1 2023-07-01 2024-06-30 SC479626 frs-countries:Scotland 2023-07-01 2024-06-30 SC479626 2022-06-30 SC479626 2023-06-30 SC479626 2022-07-01 2023-06-30 SC479626 frs-core:CurrentFinancialInstruments 2023-06-30 SC479626 frs-core:Non-currentFinancialInstruments 2023-06-30 SC479626 frs-core:ShareCapital 2023-06-30 SC479626 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC479626
Kas Management Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Global Accountancy Practice
10 Allison Street
Glasgow
G42 8NN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC479626
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,418 2,797
2,418 2,797
CURRENT ASSETS
Cash at bank and in hand 5,770 11,734
5,770 11,734
Creditors: Amounts Falling Due Within One Year 6 (5,314 ) (250 )
NET CURRENT ASSETS (LIABILITIES) 456 11,484
TOTAL ASSETS LESS CURRENT LIABILITIES 2,874 14,281
Creditors: Amounts Falling Due After More Than One Year 7 (15,102 ) (25,780 )
NET LIABILITIES (12,228 ) (11,499 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (12,328 ) (11,599 )
SHAREHOLDERS' FUNDS (12,228) (11,499)
Page 1
Page 2
For the year ending 30 June 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 her 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
Mrs Kulwinder Kaur Brar
Director
8th May 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
Kas Management Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC479626 . The registered office is 4 National Gate, Glasgow, G43 1BN.
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.
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.
2.3. 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:
Motor Vehicles 18%
Computer Equipment 10 %
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 4,750 1,245 5,995
As at 30 June 2024 4,750 1,245 5,995
Depreciation
As at 1 July 2023 2,989 209 3,198
Provided during the period 317 62 379
As at 30 June 2024 3,306 271 3,577
Net Book Value
As at 30 June 2024 1,444 974 2,418
As at 1 July 2023 1,761 1,036 2,797
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 600 250
Director's loan account 4,714 -
5,314 250
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,102 25,780
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4