Acorah Software Products - Accounts Production 12.4.009 false 1 January 2021 31 December 2021 31 December 2021 SC466226 Mr KHALID JAVED iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC466226 2020-12-31 SC466226 2021-12-31 SC466226 2021-01-01 2021-12-31 SC466226 frs-core:CurrentFinancialInstruments 2021-12-31 SC466226 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC466226 frs-core:Non-currentFinancialInstruments 2021-12-31 SC466226 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 SC466226 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC466226 frs-core:CurrentFinancialInstruments 2021-12-31 SC466226 frs-core:AfterOneYear 2021-01-01 2021-12-31 SC466226 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 SC466226 frs-core:BetweenOneFiveYears 2021-12-31 SC466226 frs-core:ComputerEquipment 2021-12-31 SC466226 frs-core:ComputerEquipment 2021-01-01 2021-12-31 SC466226 frs-core:ComputerEquipment 2020-12-31 SC466226 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Registered number: SC466226
Aberdeen Property Consultants Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
SHAH & CO.

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC466226
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 24,583 3,980
24,583 3,980
CURRENT ASSETS
Debtors 4 - 1
Cash at bank and in hand 14,080 36,595
14,080 36,596
Creditors: Amounts Falling Due Within One Year 5 (603 ) (244 )
NET CURRENT ASSETS (LIABILITIES) 13,477 36,352
TOTAL ASSETS LESS CURRENT LIABILITIES 38,060 40,332
Creditors: Amounts Falling Due After More Than One Year 6 (31,526 ) (35,000 )
NET ASSETS 6,534 5,332
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 5,534 4,332
SHAREHOLDERS' FUNDS 6,534 5,332
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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 KHALID JAVED
Director
13/09/2022
The notes on pages 3 to 6 form part of these financial statements.
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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:
Motor Vehicles 18%
Fixtures & Fittings 18%
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1.4. 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 years 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 assets reflect 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2020: 1)
1 1
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3. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2021 9,345 2,950 12,295
Additions - 26,000 26,000
As at 31 December 2021 9,345 28,950 38,295
Depreciation
As at 1 January 2021 5,986 2,329 8,315
Provided during the period 605 4,792 5,397
As at 31 December 2021 6,591 7,121 13,712
Net Book Value
As at 31 December 2021 2,754 21,829 24,583
As at 1 January 2021 3,359 621 3,980
4. Debtors
2021 2020
£ £
Due within one year
Paye - 1
- 1
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Corporation tax 326 44
Paye 77 -
Accruals and deferred income 200 200
603 244
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bounce back loan 31,526 35,000
31,526 35,000
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7. Share Capital
2021 2020
Allotted, Called up and fully paid 1,000 1,000
8. General Information
Aberdeen Property Consultants Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC466226 . The registered office is Greenburn House Greenburn Road North, Stoneywood, Aberdeen, Scotland , AB21 9UA.
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