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 SC462844 Mr Thomas Grater Mrs Elizabeth Brown Mr Peter Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC462844 2023-11-30 SC462844 2024-11-30 SC462844 2023-12-01 2024-11-30 SC462844 frs-core:CurrentFinancialInstruments 2024-11-30 SC462844 frs-core:ComputerEquipment 2023-12-01 2024-11-30 SC462844 frs-core:LandBuildings 2024-11-30 SC462844 frs-core:LandBuildings 2023-12-01 2024-11-30 SC462844 frs-core:LandBuildings 2023-11-30 SC462844 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 SC462844 frs-core:PlantMachinery 2024-11-30 SC462844 frs-core:PlantMachinery 2023-12-01 2024-11-30 SC462844 frs-core:PlantMachinery 2023-11-30 SC462844 frs-core:ShareCapital 2024-11-30 SC462844 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC462844 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC462844 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC462844 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC462844 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC462844 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC462844 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 SC462844 frs-bus:OrdinaryShareClass1 2024-11-30 SC462844 frs-bus:Director1 2023-12-01 2024-11-30 SC462844 frs-bus:Director2 2023-12-01 2024-11-30 SC462844 frs-bus:Director3 2023-12-01 2024-11-30 SC462844 frs-countries:Scotland 2023-12-01 2024-11-30 SC462844 2022-11-30 SC462844 2023-11-30 SC462844 2022-12-01 2023-11-30 SC462844 frs-core:CurrentFinancialInstruments 2023-11-30 SC462844 frs-core:ShareCapital 2023-11-30 SC462844 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC462844 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30
Registered number: SC462844
Calduero Wine Importers Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC462844
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,854 38,701
20,854 38,701
CURRENT ASSETS
Stocks 5 51,932 44,703
Debtors 6 10,576 4,044
Cash at bank and in hand 33,350 20,819
95,858 69,566
Creditors: Amounts Falling Due Within One Year 7 (213,577 ) (209,736 )
NET CURRENT ASSETS (LIABILITIES) (117,719 ) (140,170 )
TOTAL ASSETS LESS CURRENT LIABILITIES (96,865 ) (101,469 )
NET LIABILITIES (96,865 ) (101,469 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (96,965 ) (101,569 )
SHAREHOLDERS' FUNDS (96,865) (101,469)
Page 1
Page 2
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 Thomas Grater
Director
15/07/2025
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
Calduero Wine Importers Limited is a private company, limited by shares, incorporated in Scotland, registered number SC462844 . The registered office is 8 Ravelston Park, Edinburgh, Midlothian, EH4 3DX.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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:
Leasehold 33% on Cost
Plant & Machinery 20% on Cost
Computer Equipment 20% on Cost
2.4. 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.
2.5. Foreign Currencies
Monetary 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 December 2023 49,326 8,424 57,750
Additions - 141 141
As at 30 November 2024 49,326 8,565 57,891
Depreciation
As at 1 December 2023 17,053 1,996 19,049
Provided during the period 16,277 1,711 17,988
As at 30 November 2024 33,330 3,707 37,037
Net Book Value
As at 30 November 2024 15,996 4,858 20,854
As at 1 December 2023 32,273 6,428 38,701
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Page 4
5. Stocks
2024 2023
£ £
Finished goods 51,932 44,703
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,657 903
Other debtors 3,919 3,141
10,576 4,044
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Other creditors 200,573 201,670
Taxation and social security 13,004 8,067
213,577 209,736
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 4