Acorah Software Products - Accounts Production 15.0.600 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC564363 Mr Robert Kilgour Mr Struan Stevenson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC564363 2023-04-30 SC564363 2024-04-30 SC564363 2023-05-01 2024-04-30 SC564363 frs-core:CurrentFinancialInstruments 2024-04-30 SC564363 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC564363 frs-bus:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 SC564363 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC564363 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC564363 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC564363 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC564363 frs-bus:Director1 2023-05-01 2024-04-30 SC564363 frs-bus:Director2 2023-05-01 2024-04-30 SC564363 frs-countries:Scotland 2023-05-01 2024-04-30 SC564363 2022-04-30 SC564363 2023-04-30 SC564363 2022-05-01 2023-04-30 SC564363 frs-core:CurrentFinancialInstruments 2023-04-30 SC564363 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC564363
Sb Supports The Union Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Akkounted Limited
47 Fergusson Road
Dunfermline
Fife
KY11 8NA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC564363
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 4,833 1,973
4,833 1,973
Creditors: Amounts Falling Due Within One Year 4 (5,720 ) (3,554 )
NET CURRENT ASSETS (LIABILITIES) (887 ) (1,581 )
TOTAL ASSETS LESS CURRENT LIABILITIES (887 ) (1,581 )
NET LIABILITIES (887 ) (1,581 )
Income and Expenditure Account (887 ) (1,581 )
MEMBERS' FUNDS (887) (1,581)
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and Expenditure Account.
On behalf of the board
Mr Robert Kilgour
Director
11/08/2024
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
Sb Supports The Union Ltd is a private company, limited by guarantee, incorporated in Scotland, registered number SC564363 . The registered office is Archibald Hope House, Station Road, Musselburgh, EH21 7PQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover includes revenue from donations received as well as income generated from the conduct of promotional activities.   
Donations
Turnover from donations is recognised when the amounts are received.
Promotional activities 
Turnover from the conduct of promotional activities is recognised by reference to the stage of completion of the activity. The stage of completion of an activity is measured by comparing the costs incurred for work performed to date to the total estimated activity costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a promotional activity cannot be estimated reliably. 
2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit, 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Other taxes and social security - 802
Accruals and deferred income 720 753
Directors' loan accounts 5,000 2,000
5,720 3,554
5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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