Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 SC366071 Mr Lee Boyle Lee Boyle false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC366071 2022-11-30 SC366071 2023-11-30 SC366071 2022-12-01 2023-11-30 SC366071 frs-core:CurrentFinancialInstruments 2023-11-30 SC366071 frs-core:Non-currentFinancialInstruments 2023-11-30 SC366071 frs-core:ComputerEquipment 2023-11-30 SC366071 frs-core:ComputerEquipment 2022-12-01 2023-11-30 SC366071 frs-core:ComputerEquipment 2022-11-30 SC366071 frs-core:PlantMachinery 2023-11-30 SC366071 frs-core:PlantMachinery 2022-12-01 2023-11-30 SC366071 frs-core:PlantMachinery 2022-11-30 SC366071 frs-core:ShareCapital 2023-11-30 SC366071 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC366071 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC366071 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 SC366071 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC366071 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC366071 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC366071 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 SC366071 frs-bus:OrdinaryShareClass1 2023-11-30 SC366071 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30 SC366071 frs-bus:OrdinaryShareClass2 2023-11-30 SC366071 frs-bus:OrdinaryShareClass3 2022-12-01 2023-11-30 SC366071 frs-bus:OrdinaryShareClass3 2023-11-30 SC366071 1 2022-12-01 2023-11-30 SC366071 frs-bus:Director1 2022-12-01 2023-11-30 SC366071 frs-countries:Scotland 2022-12-01 2023-11-30 SC366071 2021-11-30 SC366071 2022-11-30 SC366071 2021-12-01 2022-11-30 SC366071 frs-core:CurrentFinancialInstruments 2022-11-30 SC366071 frs-core:Non-currentFinancialInstruments 2022-11-30 SC366071 frs-core:ShareCapital 2022-11-30 SC366071 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 SC366071 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 SC366071 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 SC366071 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30
Registered number: SC366071
l Boyle Enterprises Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2023
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC366071
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 358 -
358 -
CURRENT ASSETS
Debtors 5 3,659 6,990
Cash at bank and in hand 26,727 40,559
30,386 47,549
Creditors: Amounts Falling Due Within One Year 6 (12,751 ) (13,570 )
NET CURRENT ASSETS (LIABILITIES) 17,635 33,979
TOTAL ASSETS LESS CURRENT LIABILITIES 17,993 33,979
Creditors: Amounts Falling Due After More Than One Year 7 (38,412 ) (44,441 )
NET LIABILITIES (20,419 ) (10,462 )
CAPITAL AND RESERVES
Called up share capital 8 120 120
Profit and Loss Account (20,539 ) (10,582 )
SHAREHOLDERS' FUNDS (20,419) (10,462)
Page 1
Page 2
For the year ending 30 November 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 Lee Boyle
Director
24th June 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
l Boyle Enterprises Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC366071 . The registered office is 2-4 Eskbank Road, Dalkeith, Midlothian, EH22 1HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
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 stated at cost less depreciation. 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:
Plant & Machinery 25% on cost
Computer Equipment 33% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 12)
11 12
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 17,256 - 17,256
Additions - 534 534
As at 30 November 2023 17,256 534 17,790
Depreciation
As at 1 December 2022 17,256 - 17,256
Provided during the period - 176 176
As at 30 November 2023 17,256 176 17,432
Net Book Value
As at 30 November 2023 - 358 358
As at 1 December 2022 - - -
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 169 -
Other debtors 3,490 6,990
3,659 6,990
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,330 2,623
Other taxes and social security - 1,926
VAT 28 6,705
Other creditors 9,392 2,206
Director's loan account 1 110
12,751 13,570
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 38,412 44,441
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 100 each 100 100
1 Ordinary A shares of £ 15 each 15 15
1 Ordinary B shares of £ 5 each 5 5
120 120
9. Dividends
10. Controlling Party
The company's controlling party is Lee Boyle by virtue of his ownership of 75% of the issued share capital in the company.
Page 4