Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 SC276357 Mrs Tahera Sharif Mr Iqbal Sharif iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC276357 2022-11-30 SC276357 2023-11-30 SC276357 2022-12-01 2023-11-30 SC276357 frs-core:Non-currentFinancialInstruments 2023-11-30 SC276357 frs-core:BetweenOneFiveYears 2023-11-30 SC276357 frs-core:FurnitureFittings 2022-12-01 2023-11-30 SC276357 frs-core:NetGoodwill 2022-12-01 2023-11-30 SC276357 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 SC276357 frs-core:PlantMachinery 2022-12-01 2023-11-30 SC276357 frs-core:WithinOneYear 2023-11-30 SC276357 frs-core:ShareCapital 2023-11-30 SC276357 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC276357 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC276357 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 SC276357 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC276357 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC276357 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC276357 frs-core:CostValuation 2022-11-30 SC276357 frs-core:DisposalsRepaymentsInvestments 2023-11-30 SC276357 frs-core:CostValuation 2023-11-30 SC276357 frs-bus:Director1 2022-12-01 2023-11-30 SC276357 frs-bus:Director2 2022-12-01 2023-11-30 SC276357 1 2022-12-01 2023-11-30 SC276357 frs-countries:Scotland 2022-12-01 2023-11-30 SC276357 2021-11-30 SC276357 2022-11-30 SC276357 2021-12-01 2022-11-30 SC276357 frs-core:Non-currentFinancialInstruments 2022-11-30 SC276357 frs-core:BetweenOneFiveYears 2022-11-30 SC276357 frs-core:WithinOneYear 2022-11-30 SC276357 frs-core:ShareCapital 2022-11-30 SC276357 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 SC276357 1 2021-12-01 2022-11-30
Registered number: SC276357
Ultrasound Scotland Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Accountax
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC276357
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 168,970 185,038
Investments 6 - 100,000
168,970 285,038
CURRENT ASSETS
Debtors 48,900 -
Cash at bank and in hand 49,952 92,978
98,852 92,978
Creditors: Amounts Falling Due Within One Year (136,112 ) (156,784 )
NET CURRENT ASSETS (LIABILITIES) (37,260 ) (63,806 )
TOTAL ASSETS LESS CURRENT LIABILITIES 131,710 221,232
Creditors: Amounts Falling Due After More Than One Year (87,875 ) (79,195 )
NET ASSETS 43,835 142,037
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 43,635 141,837
SHAREHOLDERS' FUNDS 43,835 142,037
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Iqbal Sharif
Director
29/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Ultrasound Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC276357 . The registered office is Unit 3, Main Street, Livingston Village, Livingston, EH54 7AF.
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 represents fees received in respect of ultrasound scanning services provided.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Freehold Not depreciated
Plant & Machinery 20% RB
Fixtures & Fittings 10% SL
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 15 10
Sales, marketing and distribution 2 2
Sonographers 20 20
37 32
4. Intangible Assets
Total
£
Cost
As at 1 December 2022 13,000
As at 30 November 2023 13,000
Amortisation
As at 1 December 2022 13,000
As at 30 November 2023 13,000
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 -
Page 3
Page 4
5. Tangible Assets
Total
£
Cost
As at 1 December 2022 645,939
As at 30 November 2023 645,939
Depreciation
As at 1 December 2022 460,901
Provided during the period 16,068
As at 30 November 2023 476,969
Net Book Value
As at 30 November 2023 168,970
As at 1 December 2022 185,038
6. Investments
Total
£
Cost
As at 1 December 2022 100,000
Disposals (100,000 )
As at 30 November 2023 -
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 100,000
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,600 668
Later than one year and not later than five years 23,100 -
29,700 668
29,700 668
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
Page 4