Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2024 1 December 2023 false 1 December 2024 31 May 2025 31 May 2025 SC491297 Mr K Gray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC491297 2024-11-30 SC491297 2025-05-31 SC491297 2024-12-01 2025-05-31 SC491297 frs-core:CurrentFinancialInstruments 2025-05-31 SC491297 frs-core:ComputerEquipment 2025-05-31 SC491297 frs-core:ComputerEquipment 2024-12-01 2025-05-31 SC491297 frs-core:ComputerEquipment 2024-11-30 SC491297 frs-core:FurnitureFittings 2025-05-31 SC491297 frs-core:FurnitureFittings 2024-12-01 2025-05-31 SC491297 frs-core:FurnitureFittings 2024-11-30 SC491297 frs-core:PlantMachinery 2025-05-31 SC491297 frs-core:PlantMachinery 2024-12-01 2025-05-31 SC491297 frs-core:PlantMachinery 2024-11-30 SC491297 frs-core:ShareCapital 2025-05-31 SC491297 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC491297 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-05-31 SC491297 frs-bus:FilletedAccounts 2024-12-01 2025-05-31 SC491297 frs-bus:SmallEntities 2024-12-01 2025-05-31 SC491297 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-05-31 SC491297 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-05-31 SC491297 frs-bus:Director1 2024-12-01 2025-05-31 SC491297 frs-bus:Director1 2024-11-30 SC491297 frs-bus:Director1 2025-05-31 SC491297 frs-countries:Scotland 2024-12-01 2025-05-31 SC491297 2023-11-30 SC491297 2024-11-30 SC491297 2023-12-01 2024-11-30 SC491297 frs-core:CurrentFinancialInstruments 2024-11-30 SC491297 frs-core:ShareCapital 2024-11-30 SC491297 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC491297
Kdg Inspection Services Ltd
Unaudited Financial Statements
For the Period 1 December 2024 to 31 May 2025
Nuvo Scotland Limited
Kdg Inspection Services Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—5

Page 1
Kdg Inspection Services Ltd
Accountants' Report
For the Period 1 December 2024 to 31 May 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Kdg Inspection Services Ltd for the period 1 December 2024 to 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kdg Inspection Services Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Kdg Inspection Services Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Kdg Inspection Services Ltd and state those matters that we have agreed to state to the director of Kdg Inspection Services Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kdg Inspection Services Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Kdg Inspection Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Kdg Inspection Services Ltd . You consider that Kdg Inspection Services Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Kdg Inspection Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2 October 2025

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Kdg Inspection Services Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC491297

| 31 May 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 16,784
|  |  | - |  | 16,784
CURRENT ASSETS
Debtors | 5 | - |  | 37,998 |
Cash at bank and in hand |  | 28,866 |  | 16,177 |
|  | 28,866 |  | 54,175 |
Creditors: Amounts Falling Due Within One Year | 6 | (22,757 ) |  | (10,296 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,109 |  | 43,879
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,109 |  | 60,663
NET ASSETS |  |  | 6,109 |  | 60,663
CAPITAL AND RESERVES
Called up share capital |  |  | 110 |  | 110
Profit and Loss Account |  |  | 5,999 |  | 60,553
SHAREHOLDERS' FUNDS |  |  | 6,109 |  | 60,663

For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 K Gray Director
2 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kdg Inspection Services Ltd
Notes to the Financial Statements
For the Period 1 December 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Kdg Inspection Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC491297 . The registered office is Avondene, 5a Disblair Road, Newmachar, AB21 0PU.
The presentation currency of the financial statements is the Pound Sterling (£).
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 stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.
2.3. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Plant & Machinery | 20% on cost
Fixtures & Fittings | 10% on cost
Computer Equipment | 25% on cost

2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
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Kdg Inspection Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 May 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 28,292 | 250 | 3,274 | 31,816
Additions | - | - | 980 | 980
Disposals | (28,292 ) | (250 ) | (4,254 ) | (32,796 )
As at 31 May 2025 | - | - | - | -
Depreciation
As at 1 December 2024 | 13,250 | 241 | 1,541 | 15,032
Provided during the period | 5,658 | 9 | 624 | 6,291
Disposals | (18,908 ) | (250 ) | (2,165 ) | (21,323 )
As at 31 May 2025 | - | - | - | -
Net Book Value
As at 31 May 2025 | - | - | - | -
As at 1 December 2024 | 15,042 | 9 | 1,733 | 16,784

Page 4
Page 5
Kdg Inspection Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 May 2025
5. Debtors

| 31 May 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 10,474
Other debtors | - |  | 8,545
Director's loan account | - |  | 18,979
| - |  | 37,998

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 463 |  | 558
Corporation tax | 7,505 |  | 5,931
Other taxes and social security | - |  | 230
VAT | 1,197 |  | 3,577
Accruals and deferred income | 184 |  | -
Director's loan account | 13,408 |  | -
| 22,757 |  | 10,296

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Kenny Gray | 18,979 | 34,097 | 66,483 | - | 13,408

The above loan is interest free and has no fixed repayment terms.
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