Acorah Software Products - Accounts Production 19.4.300 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC646072 Mr Gareth Hunter Miss Kristin Boldt directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC646072 2024-11-30 SC646072 2025-11-30 SC646072 2024-12-01 2025-11-30 SC646072 frs-core:CurrentFinancialInstruments 2025-11-30 SC646072 frs-core:Non-currentFinancialInstruments 2025-11-30 SC646072 frs-core:BetweenOneFiveYears 2025-11-30 SC646072 frs-core:ComputerEquipment 2025-11-30 SC646072 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC646072 frs-core:ComputerEquipment 2024-11-30 SC646072 frs-core:FurnitureFittings 2025-11-30 SC646072 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC646072 frs-core:FurnitureFittings 2024-11-30 SC646072 frs-core:MoreThanFiveYears 2025-11-30 SC646072 frs-core:MotorVehicles 2025-11-30 SC646072 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC646072 frs-core:MotorVehicles 2024-11-30 SC646072 frs-core:WithinOneYear 2025-11-30 SC646072 frs-core:ShareCapital 2025-11-30 SC646072 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 SC646072 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC646072 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC646072 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC646072 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC646072 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC646072 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC646072 1 2024-12-01 2025-11-30 SC646072 frs-bus:Director1 2024-12-01 2025-11-30 SC646072 frs-bus:Director1 2024-11-30 SC646072 frs-bus:Director1 2025-11-30 SC646072 frs-bus:Director2 2024-12-01 2025-11-30 SC646072 frs-countries:Scotland 2024-12-01 2025-11-30 SC646072 2023-11-30 SC646072 2024-11-30 SC646072 2023-12-01 2024-11-30 SC646072 frs-core:CurrentFinancialInstruments 2024-11-30 SC646072 frs-core:Non-currentFinancialInstruments 2024-11-30 SC646072 frs-core:BetweenOneFiveYears 2024-11-30 SC646072 frs-core:MoreThanFiveYears 2024-11-30 SC646072 frs-core:WithinOneYear 2024-11-30 SC646072 frs-core:ShareCapital 2023-11-30 SC646072 frs-core:ShareCapital 2024-11-30 SC646072 frs-core:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 SC646072 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-11-30 SC646072 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC646072
Ticketed.App Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Statement of Financial Position 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Statement of Financial Position
Registered number: SC646072
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,898 50,277
42,898 50,277
CURRENT ASSETS
Debtors 5 18,849 2,286
Cash at bank and in hand 57,142 28,317
75,991 30,603
Creditors: Amounts Falling Due Within One Year 6 (76,499 ) (28,587 )
NET CURRENT ASSETS (LIABILITIES) (508 ) 2,016
TOTAL ASSETS LESS CURRENT LIABILITIES 42,390 52,293
Creditors: Amounts Falling Due After More Than One Year 7 (33,383 ) (38,995 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,151 ) (9,553 )
NET ASSETS 856 3,745
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement 854 3,743
SHAREHOLDERS' FUNDS 856 3,745
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 Income Statement.
On behalf of the board
Mr Gareth Hunter
Director
09/04/2026
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Income Statement Total
£ £ £
As at 1 December 2023 2 651 653
Profit for the year and total comprehensive income - 37,292 37,292
Dividends paid - (34,200) (34,200)
As at 30 November 2024 and 1 December 2024 2 3,743 3,745
Profit for the year and total comprehensive income - 27,070 27,070
Dividends paid - (29,959) (29,959)
As at 30 November 2025 2 854 856
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Notes to the Financial Statements
1. General Information
Ticketed.App Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC646072 . The registered office is 32 Pitcher Way, Haddington, East Lothian, EH41 3DL.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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:
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
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 income statement 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 income statement as incurred.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 52,359 1,205 18,069 71,633
Additions 10,000 - 919 10,919
As at 30 November 2025 62,359 1,205 18,988 82,552
Depreciation
As at 1 December 2024 9,084 720 11,552 21,356
Provided during the period 14,864 244 3,190 18,298
As at 30 November 2025 23,948 964 14,742 39,654
Net Book Value
As at 30 November 2025 38,411 241 4,246 42,898
As at 1 December 2024 43,275 485 6,517 50,277
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,758 2,286
Directors' loan accounts 14,091 -
18,849 2,286
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Page 6
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,590 4,590
Trade creditors 2,830 286
Bank loans and overdrafts 3,600 3,588
Corporation tax 8,016 910
Other taxes and social security 238 -
VAT 5,555 6,036
Other creditors 49,670 13,146
Directors' loan accounts - 31
76,499 28,587
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 31,885 33,809
Bank loans 1,498 5,186
33,383 38,995
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,590 4,590
Later than one year and not later than five years 21,025 18,359
Later than five years 10,860 15,450
38,475 38,399
38,475 38,399
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Gareth Hunter (31 ) 14,122 - - 14,091
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
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Page 7
2025 2024
£ £
Mr Gareth Hunter 29,959 33,200
Miss Kristin Boldt - 1,000
11. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 29,959 34,200
12. Ultimate Controlling Party
The company's ultimate controlling party is directors by virtue of his ownership of 100% of the issued share capital in the company.
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