Acorah Software Products - Accounts Production 12.4.002 false true true true 1 August 2021 31 July 2022 31 July 2022 SC421445 Mr James Clinton Mr James Connelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC421445 2021-07-31 SC421445 2022-07-31 SC421445 2021-08-01 2022-07-31 SC421445 frs-core:CurrentFinancialInstruments 2022-07-31 SC421445 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 SC421445 frs-core:Non-currentFinancialInstruments 2022-07-31 SC421445 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 SC421445 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 SC421445 frs-core:CurrentFinancialInstruments 2022-07-31 SC421445 frs-core:AfterOneYear 2021-08-01 2022-07-31 SC421445 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 SC421445 frs-core:BetweenOneFiveYears 2022-07-31 SC421445 frs-core:ComputerEquipment 2022-07-31 SC421445 frs-core:ComputerEquipment 2021-08-01 2022-07-31 SC421445 frs-core:ComputerEquipment 2021-07-31 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Registered number: SC421445
Oakhill Homes (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2022
Calculus Accountants (Scotland) Ltd

10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC421445
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,441 7,358
2,441 7,358
CURRENT ASSETS
Debtors 6 - 4,504
Cash at bank and in hand 84 659
84 5,163
Creditors: Amounts Falling Due Within One Year 7 (119,668 ) (121,044 )
NET CURRENT ASSETS (LIABILITIES) (119,584 ) (115,881 )
TOTAL ASSETS LESS CURRENT LIABILITIES (117,143 ) (108,523 )
Creditors: Amounts Falling Due After More Than One Year 8 (42,179 ) (40,972 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (464 ) (1,398 )
NET LIABILITIES (159,786 ) (150,893 )
CAPITAL AND RESERVES
Called up share capital 12 2 2
Profit and Loss Account (159,788 ) (150,895 )
SHAREHOLDERS' FUNDS (159,786) (150,893)
Page 1
Page 2
For the year ending 31 July 2022 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 James Connelly
Director
15/08/2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company effectively ceased trading at end of October 2021.
1.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts where applicable.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 & equipment 25% - reducing balance basis
Office Equipment & Furniture 20% - reducing balance basis
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
1.6. 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.
1.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

No grants were received in the year.
Page 3
Page 4
1.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration - 2
Sales, marketing and distribution 1 1
Manufacturing 1 1
2 4
5. Tangible Assets
Plant & equipment Office Equipment & Furniture Total
£ £ £
Cost
As at 1 August 2021 32,456 3,205 35,661
Disposals (23,832 ) - (23,832 )
As at 31 July 2022 8,624 3,205 11,829
Depreciation
As at 1 August 2021 25,820 2,483 28,303
Provided during the period 707 144 851
Disposals (19,766 ) - (19,766 )
As at 31 July 2022 6,761 2,627 9,388
Net Book Value
As at 31 July 2022 1,863 578 2,441
As at 1 August 2021 6,636 722 7,358
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
6. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income - 798
Other debtors - office rent deposit - 3,427
Sundry debtors - 279
- 4,504
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 661
Bank loans and overdrafts 8,333 8,333
PAYE and NI 334 132
VAT 1,230 716
Other creditors - SMP advance funding - 1,364
Accrued charges 881 1,896
Directors' loan accounts 108,890 107,942
119,668 121,044
The directors loans are unsecured, interest free and have no fixed terms of repayment.

The bank loan was obtained in May 2020 in terms of the Bounce Back Loan Scheme following the Covid19 pandemic and is accordance with the terms thereof.
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 42,179 40,972
42,179 40,972
The bank loan was obtained in May 2020 in terms of the Bounce Back Loan Scheme following the Covid19 pandemic and is accordance with the terms thereof.
9. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year - -
- -
- -
10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2022 2021
£ £
Deferred tax 464 1,398
464 1,398
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11. Provisions for Liabilities
Deferred Tax
£
As at 1 August 2021 1,398
Utilised (934 )
Balance at 31 July 2022 464
12. Share Capital
2022 2021
Allotted, Called up and fully paid 2 2
13. Ultimate Controlling Party
There is no ultimate controlling party by virtue of the directors share ownership of the issued share capital in the company.
14. General Information
Oakhill Homes (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC421445 . The registered office is 10 Avonhead Road, Condorrat, Glasgow, G67 4RA.
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