1 November 2024 false No description of principal activity Taxfiler 2024.6 SC410185 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC410185 2024-10-31 SC410185 2024-11-01 2025-10-31 SC410185 business:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC410185 business:FilletedAccounts 2024-11-01 2025-10-31 SC410185 2025-10-31 SC410185 business:Director1 2024-11-01 2025-10-31 SC410185 business:Director2 2024-11-01 2025-10-31 SC410185 business:Director3 2024-11-01 2025-10-31 SC410185 business:Director4 2024-11-01 2025-10-31 SC410185 2024-10-31 SC410185 core:WithinOneYear 2025-10-31 SC410185 core:WithinOneYear 2024-10-31 SC410185 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 SC410185 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 SC410185 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 SC410185 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 SC410185 core:PreviouslyStatedAmount 2025-10-31 SC410185 core:PreviouslyStatedAmount 2024-10-31 SC410185 business:SmallEntities 2024-11-01 2025-10-31 SC410185 countries:Scotland 2024-11-01 2025-10-31 SC410185 core:ComputerEquipment 2024-10-31 SC410185 core:ComputerEquipment 2025-10-31 SC410185 core:ComputerEquipment 2024-11-01 2025-10-31 SC410185 core:AfterOneYear 2025-10-31 SC410185 core:AfterOneYear 2024-10-31 SC410185 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC410185 (Scotland)
Karth Limited Unaudited accounts for the year ended 31 October 2025
Karth Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Karth Limited Company Information for the year ended 31 October 2025
Directors
Angus Reid Celly Reid Angus Reid Celly Reid
Company Number
SC410185 (Scotland)
- 3 -
Karth Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,155
1,359
Current assets
Debtors
5
112
12,878
Cash at bank and in hand
5
-
117
12,878
Creditors: amounts falling due within one year
6
-
(14,157)
Net current assets/(liabilities)
117
(1,279)
Net assets
1,272
80
Capital and reserves
Called up share capital
100
100
Profit and loss account
1,172
(20)
Shareholders' funds
1,272
80
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by
Angus Reid Director Company Registration No. SC410185
- 4 -
Karth Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Karth Limited is a private company, limited by shares, registered in Scotland, registration number SC410185.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 November 2024
1,599
At 31 October 2025
1,599
Depreciation
At 1 November 2024
240
Charge for the year
204
At 31 October 2025
444
Net book value
At 31 October 2025
1,155
At 31 October 2024
1,359
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
112
-
Trade debtors
-
8,832
112
8,832
Amounts falling due after more than one year
Other debtors
-
4,046
- 5 -
Karth Limited Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
5,281
Taxes and social security
-
8,876
-
14,157
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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