Acorah Software Products - Accounts Production 14.5.601 false true 30 April 2022 1 May 2021 false 1 May 2022 30 April 2023 30 April 2023 SC504030 Mr Bruce MacKay Bruce MacKay true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC504030 2022-04-30 SC504030 2023-04-30 SC504030 2022-05-01 2023-04-30 SC504030 frs-core:ComputerEquipment 2022-05-01 2023-04-30 SC504030 frs-core:PlantMachinery 2023-04-30 SC504030 frs-core:PlantMachinery 2022-04-30 SC504030 frs-core:ShareCapital 2023-04-30 SC504030 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 SC504030 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 SC504030 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 SC504030 frs-bus:SmallEntities 2022-05-01 2023-04-30 SC504030 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 SC504030 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 SC504030 1 2022-05-01 2023-04-30 SC504030 frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC504030 frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC504030 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC504030 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC504030 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC504030 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC504030 frs-bus:Director1 2022-05-01 2023-04-30 SC504030 frs-countries:Scotland 2022-05-01 2023-04-30 SC504030 2021-04-30 SC504030 2022-04-30 SC504030 2021-05-01 2022-04-30 SC504030 frs-core:ShareCapital 2022-04-30 SC504030 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30
Registered number: SC504030
Babaji Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC504030
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 5 1 1
1 1
CURRENT ASSETS
Debtors 6 20,464 20,464
Cash at bank and in hand 251 303
20,715 20,767
Creditors: Amounts Falling Due Within One Year 7 (55,625 ) (51,599 )
NET CURRENT ASSETS (LIABILITIES) (34,910 ) (30,832 )
TOTAL ASSETS LESS CURRENT LIABILITIES (34,909 ) (30,831 )
NET LIABILITIES (34,909 ) (30,831 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (34,910 ) (30,832 )
SHAREHOLDERS' FUNDS (34,909) (30,831)
Page 1
Page 2
For the year ending 30 April 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 Bruce MacKay
Director
18/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Babaji Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC504030 . The registered office is 10/2 Beaverhall Road, Edinburgh, Midlothian, EH7 4JE.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2022 2,009
As at 30 April 2023 2,009
Depreciation
As at 1 May 2022 2,009
As at 30 April 2023 2,009
Net Book Value
As at 30 April 2023 -
As at 1 May 2022 -
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Page 4
5. Investments
Unlisted
£
Cost
As at 1 May 2022 1
As at 30 April 2023 1
Provision
As at 1 May 2022 -
As at 30 April 2023 -
Net Book Value
As at 30 April 2023 1
As at 1 May 2022 1
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 20,464 20,464
20,464 20,464
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 55,625 51,599
55,625 51,599
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
10. Ultimate Controlling Party
The company's ultimate controlling party is Bruce MacKay by virtue of his ownership of 100% of the issued share capital in the company.
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