Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 SC290356 Mr Ewan Grant Dr Alison Grant Dr Alison Grant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC290356 2023-11-30 SC290356 2024-11-30 SC290356 2023-12-01 2024-11-30 SC290356 frs-core:CurrentFinancialInstruments 2024-11-30 SC290356 frs-core:ComputerEquipment 2024-11-30 SC290356 frs-core:ComputerEquipment 2023-12-01 2024-11-30 SC290356 frs-core:ComputerEquipment 2023-11-30 SC290356 frs-core:FurnitureFittings 2024-11-30 SC290356 frs-core:FurnitureFittings 2023-12-01 2024-11-30 SC290356 frs-core:FurnitureFittings 2023-11-30 SC290356 frs-core:ShareCapital 2024-11-30 SC290356 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC290356 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC290356 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC290356 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC290356 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC290356 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC290356 frs-bus:Director1 2023-12-01 2024-11-30 SC290356 frs-bus:Director2 2023-12-01 2024-11-30 SC290356 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 SC290356 frs-countries:Scotland 2023-12-01 2024-11-30 SC290356 2022-11-30 SC290356 2023-11-30 SC290356 2022-12-01 2023-11-30 SC290356 frs-core:CurrentFinancialInstruments 2023-11-30 SC290356 frs-core:ShareCapital 2023-11-30 SC290356 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: SC290356
Kinshaldy Engineering Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2024
MS Consultancy
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC290356
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 572 674
572 674
CURRENT ASSETS
Debtors 5 940 -
Cash at bank and in hand 19,298 425
20,238 425
Creditors: Amounts Falling Due Within One Year 6 (655 ) (17,353 )
NET CURRENT ASSETS (LIABILITIES) 19,583 (16,928 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,155 (16,254 )
NET ASSETS/(LIABILITIES) 20,155 (16,254 )
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 20,151 (16,258 )
SHAREHOLDERS' FUNDS 20,155 (16,254)
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 Ewan Grant
Director
29/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kinshaldy Engineering Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC290356 . The registered office is Kingshaldy, Meikle Wartle, Inverurie, Aberdeenshire, AB51 5AA.
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. 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 15%
Computer Equipment 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 189 3,271 3,460
As at 30 November 2024 189 3,271 3,460
Depreciation
As at 1 December 2023 93 2,693 2,786
Provided during the period 15 87 102
As at 30 November 2024 108 2,780 2,888
Net Book Value
As at 30 November 2024 81 491 572
As at 1 December 2023 96 578 674
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
VAT 940 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
Bank loans and overdrafts 654 -
Directors' loan accounts - 17,352
655 17,353
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 3