Acorah Software Products - Accounts Production 12.4.009 false true 1 July 2021 30 June 2022 30 June 2022 SC179495 Mr Stuart Menzies Anderson Mrs Anne Barbara Anderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC179495 2021-06-30 SC179495 2022-06-30 SC179495 2021-07-01 2022-06-30 SC179495 frs-core:CurrentFinancialInstruments 2022-06-30 SC179495 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 SC179495 frs-core:Non-currentFinancialInstruments 2022-06-30 SC179495 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 SC179495 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 SC179495 frs-core:CurrentFinancialInstruments 2022-06-30 SC179495 frs-core:AfterOneYear 2021-07-01 2022-06-30 SC179495 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 SC179495 frs-core:BetweenOneFiveYears 2022-06-30 SC179495 frs-core:ComputerEquipment 2022-06-30 SC179495 frs-core:ComputerEquipment 2021-07-01 2022-06-30 SC179495 frs-core:ComputerEquipment 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Registered number: SC179495
Business Growth Consultancy Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2022
Anderson Associates

10 Chapelton Gardens
Bearsden
Glasgow
G61 2DH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC179495
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 3 5,310 10,310
Cash at bank and in hand 16,158 10,833
21,468 21,143
Creditors: Amounts Falling Due Within One Year 4 (4,559 ) (4,460 )
NET CURRENT ASSETS (LIABILITIES) 16,909 16,683
TOTAL ASSETS LESS CURRENT LIABILITIES 16,909 16,683
Creditors: Amounts Falling Due After More Than One Year 5 (17,750 ) (17,750 )
NET LIABILITIES (841 ) (1,067 )
CAPITAL AND RESERVES
Called up share capital 6 300 300
Other reserves 34,754 34,754
Profit and Loss Account (35,895 ) (36,121 )
SHAREHOLDERS' FUNDS (841) (1,067)
Page 1
Page 2
For the year ending 30 June 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 Stuart Menzies Anderson
Director
28/07/2022
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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 2 2
2 2
3. Debtors
2022 2021
£ £
Due within one year
Amounts recoverable on contracts 5,310 10,310
5,310 10,310
4. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Directors' loan accounts 4,559 4,460
4,559 4,460
5. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Dividends Payable 17,750 17,750
17,750 17,750
Page 3
Page 4
6. Share Capital
2022 2021
Allotted, Called up and fully paid 300 300
7. General Information
Business Growth Consultancy Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC179495 . The registered office is 10 Chapelton Gardens, Bearsden, Glasgow, G61 2DH.
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