Acorah Software Products - Accounts Production 16.5.460 false true false 21 November 2023 30 November 2024 30 November 2024 15299733 Mr Bradley Smith Mr Callum Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15299733 2023-11-20 15299733 2024-11-30 15299733 2023-11-21 2024-11-30 15299733 frs-core:ShareCapital 2024-11-30 15299733 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 15299733 frs-bus:PrivateLimitedCompanyLtd 2023-11-21 2024-11-30 15299733 frs-bus:FilletedAccounts 2023-11-21 2024-11-30 15299733 frs-bus:SmallEntities 2023-11-21 2024-11-30 15299733 frs-bus:AuditExempt-NoAccountantsReport 2023-11-21 2024-11-30 15299733 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-21 2024-11-30 15299733 frs-bus:Director1 2023-11-21 2024-11-30 15299733 frs-bus:Director2 2023-11-21 2024-11-30 15299733 frs-countries:EnglandWales 2023-11-21 2024-11-30
Registered number: 15299733
Cala Sales Ltd
Financial Statements
For the Period 21 November 2023 to 30 November 2024
Findlay Todd Accountants
Cala Sales Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2

Page 1
Cala Sales Ltd
Balance Sheet
As At 30 November 2024
Balance Sheet
Registered number: 15299733

| 30 November 2024
--- | ---
| Notes | £ | £
CURRENT ASSETS
Stocks | 4 | 882 |
|  | 882 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,566 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (684 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (684 )
NET LIABILITIES |  |  | (684 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10
Profit and Loss Account |  |  | (694 )
SHAREHOLDERS' FUNDS |  |  | (684)

For the period 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 Callum Smith Director
05/11/2025

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Cala Sales Ltd
Notes to the Financial Statements
For the Period 21 November 2023 to 30 November 2024
Notes to the Financial Statements
1. General Information
Cala Sales Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15299733 . The registered office is Clervaux Exchange, Clervaux Terrace, Jarrow, NE32 5UP.
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. 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 period was: 2
2
4. Stocks

| 30 November 2024
--- | ---
| £
Finished goods | 882

5. Creditors: Amounts Falling Due Within One Year

| 30 November 2024
--- | ---
| £
Other creditors | 1,566

6. Share Capital

| 30 November 2024
--- | ---
| £
Allotted, Called up and fully paid | 10

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