Acorah Software Products - Accounts Production 19.2.350 false true false 12 August 2024 31 August 2025 31 August 2025 SC819177 Ms Rehana Kausar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC819177 2024-08-11 SC819177 2025-08-31 SC819177 2024-08-12 2025-08-31 SC819177 frs-core:CurrentFinancialInstruments 2025-08-31 SC819177 frs-core:FurnitureFittings 2025-08-31 SC819177 frs-core:FurnitureFittings 2024-08-12 2025-08-31 SC819177 frs-core:FurnitureFittings 2024-08-11 SC819177 frs-core:ShareCapital 2025-08-31 SC819177 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC819177 frs-bus:PrivateLimitedCompanyLtd 2024-08-12 2025-08-31 SC819177 frs-bus:FilletedAccounts 2024-08-12 2025-08-31 SC819177 frs-bus:SmallEntities 2024-08-12 2025-08-31 SC819177 frs-bus:AuditExempt-NoAccountantsReport 2024-08-12 2025-08-31 SC819177 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-12 2025-08-31 SC819177 frs-bus:Director1 2024-08-12 2025-08-31 SC819177 frs-countries:Scotland 2024-08-12 2025-08-31
Registered number: SC819177
BA Ember Kafe Ltd
Financial Statements
For the Period 12 August 2024 to 31 August 2025
BA Ember Kafe Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
BA Ember Kafe Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC819177

| 31 August 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,108
|  |  | 16,108
CURRENT ASSETS
Cash at bank and in hand |  | 2,101 |
|  | 2,101 |
Creditors: Amounts Falling Due Within One Year | 5 | (19,342 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,241 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,133 )
NET LIABILITIES |  |  | (1,133 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Profit and Loss Account |  |  | (1,233 )
SHAREHOLDERS' FUNDS |  |  | (1,133)

For the period ending 31 August 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 her 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

Ms Rehana Kausar Director
10/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
BA Ember Kafe Ltd
Notes to the Financial Statements
For the Period 12 August 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
BA Ember Kafe Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC819177 . The registered office is 19 Queensgate, Inverness, IV1 1DF.
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.
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 | 25%

3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 12 August 2024 | -
Additions | 16,108
As at 31 August 2025 | 16,108
Net Book Value
As at 31 August 2025 | 16,108
As at 12 August 2024 | -

5. Creditors: Amounts Falling Due Within One Year

| 31 August 2025
--- | ---
| £
Other loans | 7,484
Other creditors | 11,858
| 19,342

Page 2
Page 3
BA Ember Kafe Ltd
Notes to the Financial Statements (continued)
For the Period 12 August 2024 to 31 August 2025
6. Share Capital

| 31 August 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 3