Acorah Software Products - Accounts Production 19.1.200 false true true 29 August 2024 30 August 2023 false 30 August 2024 29 August 2025 29 August 2025 SC483986 Mrs Jacqueline Drever Mr Nicholas Drever Ms Kay Drever iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC483986 2024-08-29 SC483986 2025-08-29 SC483986 2024-08-30 2025-08-29 SC483986 frs-core:CurrentFinancialInstruments 2025-08-29 SC483986 frs-core:Non-currentFinancialInstruments 2025-08-29 SC483986 frs-core:ComputerEquipment 2025-08-29 SC483986 frs-core:ComputerEquipment 2024-08-30 2025-08-29 SC483986 frs-core:ComputerEquipment 2024-08-29 SC483986 frs-core:MotorVehicles 2025-08-29 SC483986 frs-core:MotorVehicles 2024-08-30 2025-08-29 SC483986 frs-core:MotorVehicles 2024-08-29 SC483986 frs-core:PlantMachinery 2025-08-29 SC483986 frs-core:PlantMachinery 2024-08-30 2025-08-29 SC483986 frs-core:PlantMachinery 2024-08-29 SC483986 frs-core:ShareCapital 2025-08-29 SC483986 frs-core:RetainedEarningsAccumulatedLosses 2025-08-29 SC483986 frs-bus:PrivateLimitedCompanyLtd 2024-08-30 2025-08-29 SC483986 frs-bus:FilletedAccounts 2024-08-30 2025-08-29 SC483986 frs-bus:SmallEntities 2024-08-30 2025-08-29 SC483986 frs-bus:AuditExempt-NoAccountantsReport 2024-08-30 2025-08-29 SC483986 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-30 2025-08-29 SC483986 frs-bus:Director1 2024-08-30 2025-08-29 SC483986 frs-bus:Director1 2024-08-29 SC483986 frs-bus:Director1 2025-08-29 SC483986 frs-bus:Director2 2024-08-30 2025-08-29 SC483986 frs-bus:Director3 2024-08-30 2025-08-29 SC483986 frs-core:CurrentFinancialInstruments 2 2025-08-29 SC483986 frs-core:CurrentFinancialInstruments 3 2025-08-29 SC483986 frs-countries:Scotland 2024-08-30 2025-08-29 SC483986 2023-08-29 SC483986 2024-08-29 SC483986 2023-08-30 2024-08-29 SC483986 frs-core:CurrentFinancialInstruments 2024-08-29 SC483986 frs-core:Non-currentFinancialInstruments 2024-08-29 SC483986 frs-core:BetweenOneFiveYears 2024-08-29 SC483986 frs-core:WithinOneYear 2024-08-29 SC483986 frs-core:ShareCapital 2024-08-29 SC483986 frs-core:RetainedEarningsAccumulatedLosses 2024-08-29 SC483986 frs-core:CurrentFinancialInstruments 1 2024-08-29 SC483986 frs-core:CurrentFinancialInstruments 2 2024-08-29 SC483986 frs-core:CurrentFinancialInstruments 3 2024-08-29
Registered number: SC483986
The Kreative Designer Limited
Unaudited Financial Statements
For The Year Ended 29 August 2025
Sutherland Black
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC483986
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,828 42,889
41,828 42,889
CURRENT ASSETS
Stocks 5 38,250 18,203
Debtors 6 153,116 168,288
Cash at bank and in hand 43,468 1,587
234,834 188,078
Creditors: Amounts Falling Due Within One Year 7 (221,952 ) (259,704 )
NET CURRENT ASSETS (LIABILITIES) 12,882 (71,626 )
TOTAL ASSETS LESS CURRENT LIABILITIES 54,710 (28,737 )
Creditors: Amounts Falling Due After More Than One Year 8 (110,166 ) (32,303 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (10,457 ) (7,312 )
NET LIABILITIES (65,913 ) (68,352 )
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account (65,914 ) (68,353 )
SHAREHOLDERS' FUNDS (65,913) (68,352)
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For the year ending 29 August 2025 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
Mrs Jacqueline Drever
Director
26/05/2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
The Kreative Designer Limited is a private company, limited by shares, incorporated in Scotland, registered number SC483986 . The registered office is 1 Albert Place, Maddiston Road, Brightons, Falkirk, FK2 0JX.
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. Going Concern Disclosure
The director monitors the cash flow position of the business continually. He has assessed the needs of the business and its probable receipts over the next 12 months. The business relies on the continued support of the director. This support is not expected to be withdrawn and for these reasons the accounts have been prepared using the going concern basis.
2.3. 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.
2.4. 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 25% on reducing balance
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
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2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. 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 year 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 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 1 1
Manufacturing 6 4
8 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 30 August 2024 53,453 30,612 - 84,065
Additions 9,681 - 8,334 18,015
Disposals (3,500 ) (3,500 ) - (7,000 )
As at 29 August 2025 59,634 27,112 8,334 95,080
Depreciation
As at 30 August 2024 13,363 27,813 - 41,176
Provided during the period 11,568 2,799 2,084 16,451
Disposals (875 ) (3,500 ) - (4,375 )
As at 29 August 2025 24,056 27,112 2,084 53,252
Net Book Value
As at 29 August 2025 35,578 - 6,250 41,828
As at 30 August 2024 40,090 2,799 - 42,889
5. Stocks
2025 2024
£ £
Stock 38,250 18,203
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 143,651 92,054
Prepayments and accrued income 3,649 -
Other debtors (1) - 76,234
Other debtors - Wages advances 200 -
Directors' loan accounts 5,616 -
153,116 168,288
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 2,505
Trade creditors 43,017 53,359
Bank loans and overdrafts 4,500 4,500
Other taxes and social security 5,048 11,472
VAT 129,955 58,207
Net wages 3,239 -
Pension 1,106 182
Capital on Tap 17,153 69,526
Accruals and deferred income 4,234 -
Directors' loan accounts 13,700 59,953
221,952 259,704
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 2,504
Liberis loan 85,939 -
Bounce back loan > 1 year 24,227 29,799
110,166 32,303
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,505
Later than one year and not later than five years - 2,504
- 5,009
- 5,009
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 10,457 7,312
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
12. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 30 August 2024 Amounts advanced Amounts repaid Amounts written off As at 29 August 2025
£ £ £ £ £
Mrs Jacqueline Drever (35,451 ) 41,067 - - 5,616
The above loan is unsecured, interest free and repayable on demand.
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