Acorah Software Products - Accounts Production 16.3.350 false true true 29 August 2023 30 August 2022 false 30 August 2023 29 August 2024 29 August 2024 SC483986 Mrs Jacqueline Drever Mr Nicholas Drever iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC483986 2023-08-29 SC483986 2024-08-29 SC483986 2023-08-30 2024-08-29 SC483986 frs-core:CurrentFinancialInstruments 2024-08-29 SC483986 frs-core:Non-currentFinancialInstruments 2024-08-29 SC483986 frs-core:BetweenOneFiveYears 2024-08-29 SC483986 frs-core:MotorVehicles 2024-08-29 SC483986 frs-core:MotorVehicles 2023-08-30 2024-08-29 SC483986 frs-core:MotorVehicles 2023-08-29 SC483986 frs-core:WithinOneYear 2024-08-29 SC483986 frs-core:ShareCapital 2024-08-29 SC483986 frs-core:RetainedEarningsAccumulatedLosses 2024-08-29 SC483986 frs-bus:PrivateLimitedCompanyLtd 2023-08-30 2024-08-29 SC483986 frs-bus:FilletedAccounts 2023-08-30 2024-08-29 SC483986 frs-bus:SmallEntities 2023-08-30 2024-08-29 SC483986 frs-bus:AuditExempt-NoAccountantsReport 2023-08-30 2024-08-29 SC483986 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-30 2024-08-29 SC483986 frs-bus:Director1 2023-08-30 2024-08-29 SC483986 frs-bus:Director2 2023-08-30 2024-08-29 SC483986 frs-core:CurrentFinancialInstruments 2 2024-08-29 SC483986 frs-core:CurrentFinancialInstruments 3 2024-08-29 SC483986 frs-countries:Scotland 2023-08-30 2024-08-29 SC483986 2022-08-29 SC483986 2023-08-29 SC483986 2022-08-30 2023-08-29 SC483986 frs-core:CurrentFinancialInstruments 2023-08-29 SC483986 frs-core:Non-currentFinancialInstruments 2023-08-29 SC483986 frs-core:BetweenOneFiveYears 2023-08-29 SC483986 frs-core:WithinOneYear 2023-08-29 SC483986 frs-core:ShareCapital 2023-08-29 SC483986 frs-core:RetainedEarningsAccumulatedLosses 2023-08-29 SC483986 frs-core:CurrentFinancialInstruments 2 2023-08-29 SC483986 frs-core:CurrentFinancialInstruments 3 2023-08-29
Registered number: SC483986
The Kreative Designer Limited
Unaudited Financial Statements
For The Year Ended 29 August 2024
Sutherland Black
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC483986
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,799 5,598
2,799 5,598
CURRENT ASSETS
Debtors 5 135,106 126,681
Cash at bank and in hand 1,587 8,597
136,693 135,278
Creditors: Amounts Falling Due Within One Year 6 (246,225 ) (185,469 )
NET CURRENT ASSETS (LIABILITIES) (109,532 ) (50,191 )
TOTAL ASSETS LESS CURRENT LIABILITIES (106,733 ) (44,593 )
Creditors: Amounts Falling Due After More Than One Year 7 (71,213 ) (50,718 )
NET LIABILITIES (177,946 ) (95,311 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (177,947 ) (95,312 )
SHAREHOLDERS' FUNDS (177,946) (95,311)
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For the year ending 29 August 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
Mrs Jacqueline Drever
Director
20/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Kreative Designer Limited is a private company, limited by shares, incorporated in Scotland, registered number SC483986 . The registered office is 17 Netherfield Road, Polmont, Falkirk, Central, FK2 0UW.
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 director monitors the cash flow position of the business continually. He has assessed the needs of the business and its probable receipts over the next 12 months. The business relies on the continued support of the director. This support is not expected to be withdrawn and for these reasons the accounts have been prepared using the going concern basis.
2.3. 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.
2.4. 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:
Motor Vehicles 25% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 6 6
6 6
4. Tangible Assets
Motor Vehicles
£
Cost
As at 30 August 2023 30,612
As at 29 August 2024 30,612
Depreciation
As at 30 August 2023 25,014
Provided during the period 2,799
As at 29 August 2024 27,813
Net Book Value
As at 29 August 2024 2,799
As at 30 August 2023 5,598
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 99,370 74,968
Other taxes and social security 35,736 51,713
135,106 126,681
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,505 2,505
Trade creditors 45,951 51,285
Bank loans and overdrafts 4,500 4,500
VAT 102,266 92,419
Other creditors - 10,475
Pension 182 166
Capital on Tap 28,970 -
...CONTINUED
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Accruals and deferred income - 7,299
Directors' loan accounts 61,851 16,820
246,225 185,469
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,504 5,009
Liberis loan 38,910 13,281
Bounce back loan > 1 year 29,799 32,428
71,213 50,718
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,505 2,505
Later than one year and not later than five years 2,504 5,009
5,009 7,514
5,009 7,514
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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