Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 20 August 2020 false 1 September 2022 31 August 2023 31 August 2023 SC671454 Mr Graeme Leggate iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC671454 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 SC671454 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 SC671454 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 SC671454 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 SC671454 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 SC671454 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 SC671454 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 SC671454 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 SC671454 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 SC671454 2022-08-31 SC671454 2023-08-31 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dpl-frs:DistributionCosts dpl-frs:Item2 2020-08-20 2022-08-31 SC671454 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-08-20 2022-08-31 SC671454 dpl-frs:Item3 2020-08-20 2022-08-31 SC671454 dpl-frs:Item3 2020-08-19 SC671454 dpl-frs:Item3 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item3 2020-08-20 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item3 2020-08-19 SC671454 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 SC671454 dpl-frs:DistributionCosts dpl-frs:Item3 2020-08-20 2022-08-31 SC671454 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-08-20 2022-08-31 SC671454 dpl-frs:Item4 2020-08-20 2022-08-31 SC671454 dpl-frs:Item4 2020-08-19 SC671454 dpl-frs:Item4 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item4 2020-08-20 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item4 2020-08-19 SC671454 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 SC671454 dpl-frs:DistributionCosts dpl-frs:Item4 2020-08-20 2022-08-31 SC671454 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-08-20 2022-08-31 SC671454 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2020-08-20 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item7 2020-08-19 SC671454 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 SC671454 dpl-frs:DistributionCosts dpl-frs:Item7 2020-08-20 2022-08-31 SC671454 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-08-20 2022-08-31 SC671454 dpl-frs:Item8 2020-08-20 2022-08-31 SC671454 dpl-frs:Item8 2020-08-19 SC671454 dpl-frs:Item8 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item8 2020-08-20 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item8 2020-08-19 SC671454 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 SC671454 dpl-frs:DistributionCosts dpl-frs:Item8 2020-08-20 2022-08-31 SC671454 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-08-20 2022-08-31 SC671454 dpl-frs:Item9 2020-08-20 2022-08-31 SC671454 dpl-frs:Item9 2020-08-19 SC671454 dpl-frs:Item9 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item9 2020-08-20 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item9 2020-08-19 SC671454 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 SC671454 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2022-08-31 SC671454 dpl-frs:Item12 2020-08-20 2022-08-31 SC671454 dpl-frs:Item12 2020-08-19 SC671454 dpl-frs:Item12 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item12 2020-08-20 2022-08-31 SC671454 dpl-frs:CostSales dpl-frs:Item12 2020-08-19 SC671454 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 SC671454 dpl-frs:DistributionCosts dpl-frs:Item12 2020-08-20 2022-08-31 SC671454 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-08-20 2022-08-31 SC671454 1 2020-08-20 2022-08-31 SC671454 frs-countries:Scotland 2020-08-20 2022-08-31
Registered number: SC671454
Eu Amo Martini Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
CMA Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC671454
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 240 360
240 360
CURRENT ASSETS
Stocks 5 3,256 3,256
Debtors 6 19,570 11,006
Cash at bank and in hand 708 3,625
23,534 17,887
Creditors: Amounts Falling Due Within One Year 7 (27,903 ) (18,126 )
NET CURRENT ASSETS (LIABILITIES) (4,369 ) (239 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,129 ) 121
NET (LIABILITIES)/ASSETS (4,129 ) 121
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (4,130 ) 120
SHAREHOLDERS' FUNDS (4,129) 121
Page 1
Page 2
For the year ending 31 August 2023 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 Graeme Leggate
Director
6 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eu Amo Martini Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC671454 . The registered office is Limetree Garage, Glasgow Road, Hamilton, ML3 0RA.
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. 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:
Computer Equipment 33% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: )
3 -
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 360
As at 31 August 2023 360
Depreciation
As at 1 September 2022 -
Provided during the period 120
As at 31 August 2023 120
Net Book Value
As at 31 August 2023 240
As at 1 September 2022 360
5. Stocks
31 August 2023 31 August 2022
£ £
Stock 3,256 3,256
3,256 3,256
6. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
Other debtors 10,000 11,006
Director's loan account 9,570 -
19,570 11,006
7. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Trade creditors - 714
Other taxes and social security 3,025 1,649
VAT 9,502 215
Accruals and deferred income 15,376 14,850
Director's loan account - 698
27,903 18,126
8. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mr Graeme Leggate (698 ) 10,268 - - 9,570
The above loan is unsecured, interest free and repayable on demand.
Page 5