Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09305235 Rajeshkumar Patel Heena Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09305235 2023-11-30 09305235 2024-11-30 09305235 2023-12-01 2024-11-30 09305235 frs-core:CurrentFinancialInstruments 2024-11-30 09305235 frs-core:ComputerEquipment 2024-11-30 09305235 frs-core:ComputerEquipment 2023-12-01 2024-11-30 09305235 frs-core:ComputerEquipment 2023-11-30 09305235 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-01 2024-11-30 09305235 frs-core:FurnitureFittings 2024-11-30 09305235 frs-core:FurnitureFittings 2023-12-01 2024-11-30 09305235 frs-core:FurnitureFittings 2023-11-30 09305235 frs-core:NetGoodwill 2024-11-30 09305235 frs-core:NetGoodwill 2023-12-01 2024-11-30 09305235 frs-core:NetGoodwill 2023-11-30 09305235 frs-core:OtherResidualIntangibleAssets 2024-11-30 09305235 frs-core:OtherResidualIntangibleAssets 2023-12-01 2024-11-30 09305235 frs-core:OtherResidualIntangibleAssets 2023-11-30 09305235 frs-core:ShareCapital 2024-11-30 09305235 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09305235 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09305235 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09305235 frs-bus:SmallEntities 2023-12-01 2024-11-30 09305235 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09305235 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09305235 frs-bus:Director1 2023-12-01 2024-11-30 09305235 frs-bus:Director2 2023-12-01 2024-11-30 09305235 frs-countries:EnglandWales 2023-12-01 2024-11-30 09305235 2022-11-30 09305235 2023-11-30 09305235 2022-12-01 2023-11-30 09305235 frs-core:CurrentFinancialInstruments 2023-11-30 09305235 frs-core:ShareCapital 2023-11-30 09305235 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 09305235
Kajal Premier Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09305235
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 16,780 18,280
Tangible Assets 5 820 1,095
17,600 19,375
CURRENT ASSETS
Stocks 6 39,149 38,018
Debtors 7 102 3,321
Cash at bank and in hand 1,264 4,510
40,515 45,849
Creditors: Amounts Falling Due Within One Year 8 (78,504 ) (78,159 )
NET CURRENT ASSETS (LIABILITIES) (37,989 ) (32,310 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,389 ) (12,935 )
NET LIABILITIES (20,389 ) (12,935 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (20,489 ) (13,035 )
SHAREHOLDERS' FUNDS (20,389) (12,935)
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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
Rajeshkumar Patel
Director
07/04/2025
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
Kajal Premier Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09305235 . The registered office is 120 Cavendish Place, Eastbourne, East Sussex, BN21 3TZ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33.33% Straight Line
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 December 2023 30,000 1,780 31,780
As at 30 November 2024 30,000 1,780 31,780
Amortisation
As at 1 December 2023 13,500 - 13,500
Provided during the period 1,500 - 1,500
As at 30 November 2024 15,000 - 15,000
Net Book Value
As at 30 November 2024 15,000 1,780 16,780
As at 1 December 2023 16,500 1,780 18,280
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 5,530 998 6,528
As at 30 November 2024 5,530 998 6,528
Depreciation
As at 1 December 2023 4,436 997 5,433
Provided during the period 274 1 275
As at 30 November 2024 4,710 998 5,708
Net Book Value
As at 30 November 2024 820 - 820
As at 1 December 2023 1,094 1 1,095
6. Stocks
2024 2023
£ £
Stock 39,149 38,018
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 89 -
Other debtors 12 3,321
Other taxes and social security 1 -
102 3,321
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 619 -
VAT 496 575
Other creditors 117 9,294
Accruals and deferred income 7,004 3,821
Directors' loan accounts 70,268 64,469
78,504 78,159
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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