Acorah Software Products - Accounts Production 14.5.501 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 SC599135 Miss Jennifer Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC599135 2022-06-30 SC599135 2023-06-30 SC599135 2022-07-01 2023-06-30 SC599135 frs-core:Non-currentFinancialInstruments 2023-06-30 SC599135 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 SC599135 frs-core:MotorVehicles 2022-07-01 2023-06-30 SC599135 frs-core:ShareCapital 2023-06-30 SC599135 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC599135 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 SC599135 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 SC599135 frs-bus:SmallEntities 2022-07-01 2023-06-30 SC599135 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 SC599135 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 SC599135 frs-bus:Director1 2022-07-01 2023-06-30 SC599135 frs-countries:Scotland 2022-07-01 2023-06-30 SC599135 2021-06-30 SC599135 2022-06-30 SC599135 2021-07-01 2022-06-30 SC599135 frs-core:Non-currentFinancialInstruments 2022-06-30 SC599135 frs-core:ShareCapital 2022-06-30 SC599135 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30
Registered number: SC599135
GNA Trading Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Munro Accounting Services Limited
ACMA
Fouracres
Northfield
Invergordon
Ross-Shire
IV18 0LN
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: SC599135
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 61 61
61 61
Creditors: Amounts Falling Due Within One Year (22,611 ) (21,998 )
NET CURRENT ASSETS (LIABILITIES) (22,550 ) (21,937 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,550 ) (21,937 )
Creditors: Amounts Falling Due After More Than One Year - 1
NET LIABILITIES (22,550 ) (21,936 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (22,650 ) (22,036 )
SHAREHOLDERS' FUNDS (22,550) (21,936)
Page 1
Page 2
For the year ending 30 June 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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss Jennifer Wilson
Director
28/03/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
GNA Trading Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC599135 . The registered office is 4 Dalmore Farm Cottages, Alness, Ross-Shire, IV17 0UX.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software. It is amortised to profit and loss account over its estimated economic life of 2 years.
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:
Motor Vehicles 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 1 (2022: 1)
1 1
4. Intangible Assets
Total
£
Cost
As at 1 July 2022 3,000
As at 30 June 2023 3,000
Amortisation
As at 1 July 2022 3,000
As at 30 June 2023 3,000
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3