Acorah Software Products - Accounts Production 14.6.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC476205 Mr Mark Hendry Mr David Thomson Mark Hendry and David Thomson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC476205 2023-06-30 SC476205 2024-06-30 SC476205 2023-07-01 2024-06-30 SC476205 frs-core:CurrentFinancialInstruments 2024-06-30 SC476205 frs-core:Non-currentFinancialInstruments 2024-06-30 SC476205 frs-core:ComputerEquipment 2024-06-30 SC476205 frs-core:ComputerEquipment 2023-07-01 2024-06-30 SC476205 frs-core:ComputerEquipment 2023-06-30 SC476205 frs-core:PlantMachinery 2024-06-30 SC476205 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC476205 frs-core:PlantMachinery 2023-06-30 SC476205 frs-core:ShareCapital 2024-06-30 SC476205 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC476205 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC476205 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC476205 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC476205 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC476205 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC476205 1 2023-07-01 2024-06-30 SC476205 frs-bus:Director1 2023-07-01 2024-06-30 SC476205 frs-bus:Director2 2023-07-01 2024-06-30 SC476205 frs-countries:Scotland 2023-07-01 2024-06-30 SC476205 2022-06-30 SC476205 2023-06-30 SC476205 2022-07-01 2023-06-30 SC476205 frs-core:CurrentFinancialInstruments 2023-06-30 SC476205 frs-core:Non-currentFinancialInstruments 2023-06-30 SC476205 frs-core:ShareCapital 2023-06-30 SC476205 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC476205
CRA (Edinburgh) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC476205
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 897 2,528
897 2,528
CURRENT ASSETS
Debtors 5 23,856 22,713
Cash at bank and in hand 72,124 103,359
95,980 126,072
Creditors: Amounts Falling Due Within One Year 6 (68,630 ) (67,216 )
NET CURRENT ASSETS (LIABILITIES) 27,350 58,856
TOTAL ASSETS LESS CURRENT LIABILITIES 28,247 61,384
Creditors: Amounts Falling Due After More Than One Year 7 (11,596 ) (21,842 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (170 ) (480 )
NET ASSETS 16,481 39,062
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 16,479 39,060
SHAREHOLDERS' FUNDS 16,481 39,062
Page 1
Page 2
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr Mark Hendry
Director
Mr David Thomson
Director
31/08/2024
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
CRA (Edinburgh) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC476205 . The registered office is Suite 5, Vineyard Business Centre, Pathhead, Midlothian, EH37 5XP.
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 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 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 33% straight line
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 21,264 5,354 26,618
As at 30 June 2024 21,264 5,354 26,618
Depreciation
As at 1 July 2023 20,723 3,367 24,090
Provided during the period 525 1,106 1,631
As at 30 June 2024 21,248 4,473 25,721
Net Book Value
As at 30 June 2024 16 881 897
As at 1 July 2023 541 1,987 2,528
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 22,981 21,838
Other debtors 875 875
23,856 22,713
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 9,733
Other creditors 3,987 4,037
Taxation and social security 54,643 53,446
68,630 67,216
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,596 21,842
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
10. Ultimate Controlling Party
The company's ultimate controlling parties are Mark Hendry and David Thomson by virtue of their equal ownership of 100% of the issued share capital in the company.
Page 4