Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false true No description of principal activity 1 October 2022 30 September 2023 30 September 2023 SC431861 Mr Craig Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC431861 2022-09-30 SC431861 2023-09-30 SC431861 2022-10-01 2023-09-30 SC431861 frs-core:CurrentFinancialInstruments 2023-09-30 SC431861 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 SC431861 frs-core:Non-currentFinancialInstruments 2023-09-30 SC431861 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 SC431861 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 SC431861 frs-core:CurrentFinancialInstruments 2023-09-30 SC431861 frs-core:AfterOneYear 2022-10-01 2023-09-30 SC431861 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 SC431861 frs-core:BetweenOneFiveYears 2023-09-30 SC431861 frs-core:ComputerEquipment 2023-09-30 SC431861 frs-core:ComputerEquipment 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Registered number: SC431861
45b Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Lothian Accounting Limited (SC556470)
CA
3 Priory Gate
North Berwick
EH39 4SA
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of 45b Limited for the year ended 30 September 2023 which comprise the profit and loss account and balance sheet from the company's accounting records and from information and explanations you have given me. 
As a practising member of the Institute of Chartered Accountants of Scotland, I am subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of 45b Limited, as a body, in accordance with the terms of my engagement letter dated 24 May 2018. My work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, I do not accept responsibility to anyone other than 45b Limited and its Board of Directors as a body for my work or for this report.
I have not been instructed to carry out an audit or a review of the accounts of 45b Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the financial statements.
Signed
Michele-Ange Anderson
14/03/2024
Lothian Accounting Limited (SC556470)
CA
3 Priory Gate
North Berwick
EH39 4SA
Page 1
Balance Sheet
Registered number: SC431861
2023 2022
£ £
Fixed assets 375 625
Current assets 14,717 16,015
Prepayments and accrued income 353 230
Creditors: Amounts Falling Due Within One Year (7,106 ) (7,333 )
NET CURRENT ASSETS 7,964 8,912
TOTAL ASSETS LESS CURRENT LIABILITIES 8,339 9,537
NET ASSETS 8,339 9,537
CAPITAL AND RESERVES 8,339 9,537

Notes

1. General Information
45b Limited is a private company, limited by shares, incorporated in Scotland, registered number SC431861 . The registered office is 69 Inveresk road, Musselburgh, East Lothian, EH21 7BG.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
For the year ending 30 September 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Craig Smith
Director
14/03/2024