Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 7 September 2021 false 1 January 2023 31 December 2023 31 December 2023 SC708840 Mr Andrew Caulfield Mrs Fiona Caulfield Mr David Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC708840 2022-12-31 SC708840 2023-12-31 SC708840 2023-01-01 2023-12-31 SC708840 frs-core:CurrentFinancialInstruments 2023-12-31 SC708840 frs-core:ComputerEquipment 2023-12-31 SC708840 frs-core:ComputerEquipment 2023-01-01 2023-12-31 SC708840 frs-core:ComputerEquipment 2022-12-31 SC708840 frs-core:FurnitureFittings 2023-01-01 2023-12-31 SC708840 frs-core:MotorVehicles 2023-12-31 SC708840 frs-core:MotorVehicles 2023-01-01 2023-12-31 SC708840 frs-core:MotorVehicles 2022-12-31 SC708840 frs-core:PlantMachinery 2023-12-31 SC708840 frs-core:PlantMachinery 2023-01-01 2023-12-31 SC708840 frs-core:PlantMachinery 2022-12-31 SC708840 frs-core:OtherReservesSubtotal 2023-12-31 SC708840 frs-core:ShareCapital 2023-12-31 SC708840 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC708840 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC708840 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC708840 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC708840 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC708840 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC708840 frs-bus:Director1 2023-01-01 2023-12-31 SC708840 frs-bus:Director2 2023-01-01 2023-12-31 SC708840 frs-bus:Director3 2023-01-01 2023-12-31 SC708840 frs-core:CurrentFinancialInstruments 1 2023-12-31 SC708840 frs-countries:Scotland 2023-01-01 2023-12-31 SC708840 2021-09-06 SC708840 2022-12-31 SC708840 2021-09-07 2022-12-31 SC708840 frs-core:CurrentFinancialInstruments 2022-12-31 SC708840 frs-core:OtherReservesSubtotal 2022-12-31 SC708840 frs-core:ShareCapital 2022-12-31 SC708840 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 SC708840 frs-core:CurrentFinancialInstruments 1 2022-12-31
Registered number: SC708840
Cuthelton Gardens Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC708840
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,235 3,457
15,235 3,457
CURRENT ASSETS
Debtors 5 (27,905 ) (4,892 )
Cash at bank and in hand 25,779 13,500
(2,126 ) 8,608
Creditors: Amounts Falling Due Within One Year 6 (114,037 ) (72,308 )
NET CURRENT ASSETS (LIABILITIES) (116,163 ) (63,700 )
TOTAL ASSETS LESS CURRENT LIABILITIES (100,928 ) (60,243 )
NET LIABILITIES (100,928 ) (60,243 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Other reserves (52 ) (52 )
Profit and Loss Account (100,976 ) (60,291 )
SHAREHOLDERS' FUNDS (100,928) (60,243)
Page 1
Page 2
For the year ending 31 December 2023 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 Profit and Loss Account.
On behalf of the board
Mr Andrew Caulfield
Director
26 August 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
Cuthelton Gardens Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC708840 . The registered office is Unit 7 , R F L House, Anderson Street, Dunblane, FK15 9AJ.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Straight Line
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 3)
6 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 1,519 - 2,628 4,147
Additions - 16,625 393 17,018
As at 31 December 2023 1,519 16,625 3,021 21,165
Depreciation
As at 1 January 2023 200 - 490 690
Provided during the period 652 3,325 1,263 5,240
As at 31 December 2023 852 3,325 1,753 5,930
Net Book Value
As at 31 December 2023 667 13,300 1,268 15,235
As at 1 January 2023 1,319 - 2,138 3,457
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5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors (27,626 ) (4,892 )
Pension scheme prepayments (279 ) -
(27,905 ) (4,892 )
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 25,797 15,224
Bank loans and overdrafts 17,389 8,135
Other taxes and social security 1,594 -
VAT 5,041 -
Other creditors (1) 638 638
Directors' loan accounts 63,578 48,311
114,037 72,308
7. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4