Acorah Software Products - Accounts Production 16.3.350 false true true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 SC681386 Mr Graham Muir Mr Sumeet Suryakanth Rao iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC681386 2023-11-30 SC681386 2024-11-30 SC681386 2023-12-01 2024-11-30 SC681386 frs-core:CurrentFinancialInstruments 2024-11-30 SC681386 frs-core:ShareCapital 2024-11-30 SC681386 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC681386 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC681386 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC681386 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC681386 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC681386 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC681386 frs-bus:Director1 2023-12-01 2024-11-30 SC681386 frs-bus:Director2 2023-12-01 2024-11-30 SC681386 frs-core:CurrentFinancialInstruments 1 2024-11-30 SC681386 frs-core:CurrentFinancialInstruments 2 2024-11-30 SC681386 frs-countries:Scotland 2023-12-01 2024-11-30 SC681386 2022-11-30 SC681386 2023-11-30 SC681386 2022-12-01 2023-11-30 SC681386 frs-core:CurrentFinancialInstruments 2023-11-30 SC681386 frs-core:ShareCapital 2023-11-30 SC681386 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC681386 frs-core:CurrentFinancialInstruments 1 2023-11-30 SC681386 frs-core:CurrentFinancialInstruments 2 2023-11-30
Registered number: SC681386
Ludere International Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Sutherland Black
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC681386
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 607 534
607 534
Creditors: Amounts Falling Due Within One Year 4 (7,537 ) (6,498 )
NET CURRENT ASSETS (LIABILITIES) (6,930 ) (5,964 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,930 ) (5,964 )
NET LIABILITIES (6,930 ) (5,964 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (7,030 ) (6,064 )
SHAREHOLDERS' FUNDS (6,930) (5,964)
For the year ending 30 November 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 Graham Muir
Director
24/04/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Ludere International Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC681386 . The registered office is 5 South Charlotte Street, Edinburgh, Scotland, EH2 4AN.
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 have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Inter company - Bosta consultancy 3,825 2,925
Inter company - Quality sure 3,075 2,925
Accruals and deferred income 637 648
7,537 6,498
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 2