Acorah Software Products - Accounts Production 12.4.009 false 1 January 2021 31 December 2021 31 December 2021 SC684071 Mr Craig McGeough iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC684071 2020-12-31 SC684071 2021-12-31 SC684071 2021-01-01 2021-12-31 SC684071 frs-core:CurrentFinancialInstruments 2021-12-31 SC684071 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC684071 frs-core:Non-currentFinancialInstruments 2021-12-31 SC684071 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 SC684071 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC684071 frs-core:CurrentFinancialInstruments 2021-12-31 SC684071 frs-core:AfterOneYear 2021-01-01 2021-12-31 SC684071 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 SC684071 frs-core:BetweenOneFiveYears 2021-12-31 SC684071 frs-core:ComputerEquipment 2021-12-31 SC684071 frs-core:ComputerEquipment 2021-01-01 2021-12-31 SC684071 frs-core:ComputerEquipment 2020-12-31 SC684071 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Registered number: SC684071
CMCG Mech Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
Ward Accountancy

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC684071
2021
Notes £ £
FIXED ASSETS
Tangible Assets 3 1,669
1,669
CURRENT ASSETS
Debtors 4 3,745
Cash at bank and in hand 14
3,759
Creditors: Amounts Falling Due Within One Year 5 (1,097 )
NET CURRENT ASSETS (LIABILITIES) 2,662
TOTAL ASSETS LESS CURRENT LIABILITIES 4,331
Creditors: Amounts Falling Due After More Than One Year 6 (1,421 )
NET ASSETS 2,910
Profit and Loss Account 2,910
SHAREHOLDERS' FUNDS 2,910
Page 1
Page 2
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Craig McGeough
Director
10/05/2022
The notes on pages 3 to 4 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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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:
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 33%
Computer Equipment 33%
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1
1
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2021 - - - -
Additions 1,288 247 134 1,669
As at 31 December 2021 1,288 247 134 1,669
Net Book Value
As at 31 December 2021 1,288 247 134 1,669
As at 1 January 2021 - - - -
4. Debtors
2021
£
Due within one year
Director's loan account 3,745
3,745
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2021
£
Accruals and deferred income 1,097
1,097
6. Creditors: Amounts Falling Due After More Than One Year
2021
£
Directors loan account 1,421
1,421
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
8. General Information
CMCG Mech Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC684071 . The registered office is 40 Barholm Drive, Erskine, Renfrewshire, PA8 6FF.
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