Acorah Software Products - Accounts Production 14.4.601 false true false 1 March 2023 29 February 2024 29 February 2024 SC759403 Mr Stuart Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC759403 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 SC759403 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-02-29 SC759403 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-02-29 SC759403 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-02-29 SC759403 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-03-01 2024-02-29 SC759403 frs-core:AllSubsidiaries 2023-03-01 2024-02-29 SC759403 frs-core:KeyManagementPersonnel 2023-03-01 2024-02-29 SC759403 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-03-01 2024-02-29 SC759403 frs-core:OtherRelatedParties 2023-03-01 2024-02-29 SC759403 2023-02-28 SC759403 2024-02-29 SC759403 2023-03-01 2024-02-29 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Registered number: SC759403
Inventive Solutions Limited
Financial Statements
For The Year Ended 29 February 2024
A&A Accounting Limited
1037 Sauchiehall Street
Glasgow
G3 7TZ
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC759403
2024
Notes £ £
FIXED ASSETS
Tangible Assets 5 2,889
2,889
CURRENT ASSETS
Cash at bank and in hand 36,899
36,899
Creditors: Amounts Falling Due Within One Year 6 (15,472 )
NET CURRENT ASSETS (LIABILITIES) 21,427
TOTAL ASSETS LESS CURRENT LIABILITIES 24,316
NET ASSETS 24,316
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 24,315
SHAREHOLDERS' FUNDS 24,316
For the year ending 29 February 2024 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 Stuart Roberts
Director
08/03/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Inventive Solutions Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number SC759403 . The registered office is 3 Lembert Drive, Clarkston, Glasgow, G76 7NQ.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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:
Plant & Machinery 10%
Fixtures & Fittings 10%
2.5. 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2023 -
As at 29 February 2024 -
Net Book Value
As at 29 February 2024 -
As at 1 March 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2023 2,206 1,003 3,209
As at 29 February 2024 2,206 1,003 3,209
Depreciation
As at 1 March 2023 - - -
Provided during the period 220 100 320
As at 29 February 2024 220 100 320
Net Book Value
As at 29 February 2024 1,986 903 2,889
As at 1 March 2023 2,206 1,003 3,209
6. Creditors: Amounts Falling Due Within One Year
2024
£
Corporation tax 10,793
Other taxes and social security 144
VAT 4,535
15,472
7. Share Capital
2024
£
Allotted, Called up and fully paid 1
Page 3