Acorah Software Products - Accounts Production 19.2.350 false true false 1 September 2024 31 August 2025 31 August 2025 SC777721 Mr Mustafa Khalefa iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC777721 2024-08-31 SC777721 2025-08-31 SC777721 2024-09-01 2025-08-31 SC777721 frs-core:Non-currentFinancialInstruments 2025-08-31 SC777721 frs-core:PlantMachinery 2025-08-31 SC777721 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC777721 frs-core:PlantMachinery 2024-08-31 SC777721 frs-core:ShareCapital 2025-08-31 SC777721 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC777721 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC777721 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC777721 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC777721 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC777721 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC777721 frs-bus:Director1 2024-09-01 2025-08-31 SC777721 frs-countries:Scotland 2024-09-01 2025-08-31
Registered number: SC777721
KH BODY SHOP LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC777721
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,049
1,049
CURRENT ASSETS
Cash at bank and in hand 211
211
NET CURRENT ASSETS (LIABILITIES) 211
TOTAL ASSETS LESS CURRENT LIABILITIES 1,260
Creditors: Amounts Falling Due After More Than One Year 5 (2,714 )
NET LIABILITIES (1,454 )
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account (1,455 )
SHAREHOLDERS' FUNDS (1,454)
Page 1
Page 2
For the year 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 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 Mustafa Khalefa
Director
16/05/2026
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
KH BODY SHOP LTD is a private company, limited by shares, incorporated in Scotland, registered number SC777721 . The registered office is 3 Woodrow Circus, Glasgow, G41 5PP.
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:
Plant & Machinery 18%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2024 1,279
As at 31 August 2025 1,279
Depreciation
As at 1 September 2024 -
Provided during the period 230
As at 31 August 2025 230
Net Book Value
As at 31 August 2025 1,049
As at 1 September 2024 1,279
5. Creditors: Amounts Falling Due After More Than One Year
2025
£
Other creditors 2,714
6. Share Capital
2025
£
Allotted, Called up and fully paid 1
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