Acorah Software Products - Accounts Production 16.2.850 false true true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10940272 Mrs Karen Crosbie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10940272 2023-08-31 10940272 2024-08-31 10940272 2023-09-01 2024-08-31 10940272 frs-core:CurrentFinancialInstruments 2024-08-31 10940272 frs-core:Non-currentFinancialInstruments 2024-08-31 10940272 frs-core:PlantMachinery 2024-08-31 10940272 frs-core:PlantMachinery 2023-09-01 2024-08-31 10940272 frs-core:PlantMachinery 2023-08-31 10940272 frs-core:ShareCapital 2024-08-31 10940272 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10940272 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10940272 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10940272 frs-bus:SmallEntities 2023-09-01 2024-08-31 10940272 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10940272 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10940272 frs-bus:Director1 2023-09-01 2024-08-31 10940272 1 2023-09-01 2024-08-31 10940272 frs-countries:EnglandWales 2023-09-01 2024-08-31 10940272 2022-08-31 10940272 2023-08-31 10940272 2022-09-01 2023-08-31 10940272 frs-core:CurrentFinancialInstruments 2023-08-31 10940272 frs-core:Non-currentFinancialInstruments 2023-08-31 10940272 frs-core:ShareCapital 2023-08-31 10940272 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 10940272 1 2022-09-01 2023-08-31
Registered number: 10940272
Kubo Digital Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10940272
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 191 572
191 572
CURRENT ASSETS
Debtors 5 1,862 45,327
1,862 45,327
Creditors: Amounts Falling Due Within One Year 6 (36,424 ) (34,473 )
NET CURRENT ASSETS (LIABILITIES) (34,562 ) 10,854
TOTAL ASSETS LESS CURRENT LIABILITIES (34,371 ) 11,426
Creditors: Amounts Falling Due After More Than One Year 7 (8,741 ) (17,434 )
NET LIABILITIES (43,112 ) (6,008 )
CAPITAL AND RESERVES
Called up share capital 50 50
Profit and Loss Account (43,162 ) (6,058 )
SHAREHOLDERS' FUNDS (43,112) (6,008)
Page 1
Page 2
For the year ending 31 August 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 Karen Crosbie
Director
14 May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kubo Digital Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 10940272 . The registered office is 98a Hartington Grove, Cambridge, United Kingdom, CB1 7UB.
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 directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.4. 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 and machinery 25% straight line
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.6. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years 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.
Deferred tax 
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 2 2
2 2
4. Tangible Assets
Plant and machinery
£
Cost
As at 1 September 2023 4,023
As at 31 August 2024 4,023
Depreciation
As at 1 September 2023 3,451
Provided during the period 381
As at 31 August 2024 3,832
Net Book Value
As at 31 August 2024 191
As at 1 September 2023 572
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 13,640
Amounts owed by participating interests - 31,033
Other debtors 1,862 654
1,862 45,327
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 578 2,410
Bank loans and overdrafts 18,374 16,801
Other creditors 17,266 14,685
Taxation and social security 206 577
36,424 34,473
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 8,741 17,434
8. Related Party Transactions
The amount due from a related party at the year end was Nil (2023 : £31,033)
Page 5