Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC647309 Mrs Saliha Haouachi Mr David Hutchison Mr Calam Hutchison Miss Ines Hutchison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC647309 2024-11-30 SC647309 2025-11-30 SC647309 2024-12-01 2025-11-30 SC647309 frs-core:CurrentFinancialInstruments 2025-11-30 SC647309 frs-core:Non-currentFinancialInstruments 2025-11-30 SC647309 frs-core:FurnitureFittings 2025-11-30 SC647309 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC647309 frs-core:FurnitureFittings 2024-11-30 SC647309 frs-core:ShareCapital 2025-11-30 SC647309 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC647309 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC647309 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC647309 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC647309 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC647309 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC647309 frs-bus:Director1 2024-12-01 2025-11-30 SC647309 frs-bus:Director2 2024-12-01 2025-11-30 SC647309 frs-bus:Director3 2024-12-01 2025-11-30 SC647309 frs-bus:Director4 2024-12-01 2025-11-30 SC647309 frs-countries:Scotland 2024-12-01 2025-11-30 SC647309 2023-11-30 SC647309 2024-11-30 SC647309 2023-12-01 2024-11-30 SC647309 frs-core:CurrentFinancialInstruments 2024-11-30 SC647309 frs-core:Non-currentFinancialInstruments 2024-11-30 SC647309 frs-core:ShareCapital 2024-11-30 SC647309 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC647309
Flamencotapas Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
First Base Accountants Ltd
Pavilion 2
Castlecraig Business Park
Stirling
FK7 7SH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC647309
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,688 10,250
7,688 10,250
CURRENT ASSETS
Debtors 5 25,000 22,274
Cash at bank and in hand 49,955 32,743
74,955 55,017
Creditors: Amounts Falling Due Within One Year 6 (65,638 ) (39,757 )
NET CURRENT ASSETS (LIABILITIES) 9,317 15,260
TOTAL ASSETS LESS CURRENT LIABILITIES 17,005 25,510
Creditors: Amounts Falling Due After More Than One Year 7 (6,596 ) (16,091 )
NET ASSETS 10,409 9,419
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 10,309 9,319
SHAREHOLDERS' FUNDS 10,409 9,419
Page 1
Page 2
For the year ending 30 November 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
Mr David Hutchison
Director
03/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Flamencotapas Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC647309 . The registered office is 6-8 Howden Street, Edinburgh, EH8 9HL.
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:
Fixtures & Fittings 25% RB
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 10)
15 10
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Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2024 29,318
As at 30 November 2025 29,318
Depreciation
As at 1 December 2024 19,068
Provided during the period 2,562
As at 30 November 2025 21,630
Net Book Value
As at 30 November 2025 7,688
As at 1 December 2024 10,250
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 25,000 -
Directors' loan accounts - 22,274
25,000 22,274
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 18,637 19,385
Other taxes and social security 5,357 4,976
VAT 20,953 9,706
Other creditors 15,305 4,940
Accruals and deferred income 750 750
Directors' loan accounts 4,636 -
65,638 39,757
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,596 16,091
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5