Acorah Software Products - Accounts Production 14.5.601 false true 30 June 2023 1 July 2022 false 1 July 2023 10 April 2024 10 April 2024 SC729055 Craig McKenzie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC729055 2023-06-30 SC729055 2024-04-10 SC729055 2023-07-01 2024-04-10 SC729055 frs-core:CurrentFinancialInstruments 2024-04-10 SC729055 frs-core:ComputerEquipment 2024-04-10 SC729055 frs-core:ComputerEquipment 2023-07-01 2024-04-10 SC729055 frs-core:ComputerEquipment 2023-06-30 SC729055 frs-core:ShareCapital 2024-04-10 SC729055 frs-core:RetainedEarningsAccumulatedLosses 2024-04-10 SC729055 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-04-10 SC729055 frs-bus:FilletedAccounts 2023-07-01 2024-04-10 SC729055 frs-bus:SmallEntities 2023-07-01 2024-04-10 SC729055 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-04-10 SC729055 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-04-10 SC729055 frs-bus:Director1 2023-07-01 2024-04-10 SC729055 frs-countries:Scotland 2023-07-01 2024-04-10 SC729055 2022-06-30 SC729055 2023-06-30 SC729055 2022-07-01 2023-06-30 SC729055 frs-core:CurrentFinancialInstruments 2023-06-30 SC729055 frs-core:ShareCapital 2023-06-30 SC729055 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC729055
CLS Consultancy (Scotland) Limited
Unaudited Financial Statements
For the Period 1 July 2023 to 10 April 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: SC729055
10 April 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 787
- 787
CURRENT ASSETS
Debtors 5 - 3,573
Cash at bank and in hand 6,859 17,411
6,859 20,984
Creditors: Amounts Falling Due Within One Year 6 (3,858 ) (10,126 )
NET CURRENT ASSETS (LIABILITIES) 3,001 10,858
TOTAL ASSETS LESS CURRENT LIABILITIES 3,001 11,645
NET ASSETS 3,001 11,645
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 3,000 11,644
SHAREHOLDERS' FUNDS 3,001 11,645
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For the period ending 10 April 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 Income Statement.
On behalf of the board
Craig McKenzie
Director
22/04/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CLS Consultancy (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC729055 . The registered office is 14 Newton Place, Glasgow, G3 7PY.
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.
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 25% Reducing Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: NIL)
- -
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2023 1,050
Disposals (1,050 )
Depreciation
As at 1 July 2023 263
Disposals (263 )
As at 10 April 2024 -
Net Book Value
As at 10 April 2024 -
As at 1 July 2023 787
5. Debtors
10 April 2024 30 June 2023
£ £
Due within one year
Trade debtors - 3,573
6. Creditors: Amounts Falling Due Within One Year
10 April 2024 30 June 2023
£ £
Corporation tax (198 ) 8,609
Accruals and deferred income 1,920 960
Director's loan account 2,136 557
3,858 10,126
7. Share Capital
10 April 2024 30 June 2023
£ £
Allotted, Called up and fully paid 1 1
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