Acorah Software Products - Accounts Production 15.0.600 false true true false 27 January 2023 31 December 2023 31 December 2023 SC756826 Mr David Johnstone Mr Coen Van Der Poll Mr David Johnstone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC756826 2023-01-26 SC756826 2023-12-31 SC756826 2023-01-27 2023-12-31 SC756826 frs-core:CurrentFinancialInstruments 2023-12-31 SC756826 frs-core:ComputerEquipment 2023-12-31 SC756826 frs-core:ComputerEquipment 2023-01-27 2023-12-31 SC756826 frs-core:ComputerEquipment 2023-01-26 SC756826 frs-core:ShareCapital 2023-12-31 SC756826 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC756826 frs-bus:PrivateLimitedCompanyLtd 2023-01-27 2023-12-31 SC756826 frs-bus:FilletedAccounts 2023-01-27 2023-12-31 SC756826 frs-bus:SmallEntities 2023-01-27 2023-12-31 SC756826 frs-bus:AuditExempt-NoAccountantsReport 2023-01-27 2023-12-31 SC756826 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-27 2023-12-31 SC756826 frs-bus:Director1 2023-01-27 2023-12-31 SC756826 frs-bus:Director2 2023-01-27 2023-12-31 SC756826 frs-bus:CompanySecretary1 2023-01-27 2023-12-31 SC756826 1 2023-01-27 2023-12-31 SC756826 frs-countries:Scotland 2023-01-27 2023-12-31
Registered number: SC756826
Culturesuite UK Limited
Unaudited Financial Statements
For the Period 27 January 2023 to 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC756826
31 December 2023
Notes £ £
FIXED ASSETS
Tangible Assets 3 650
650
CURRENT ASSETS
Debtors 4 231,860
Cash at bank and in hand 57,849
289,709
Creditors: Amounts Falling Due Within One Year 5 (291,768 )
NET CURRENT ASSETS (LIABILITIES) (2,059 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,409 )
NET LIABILITIES (1,409 )
CAPITAL AND RESERVES
Called up share capital 10
Profit and Loss Account (1,419 )
SHAREHOLDERS' FUNDS (1,409)
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For the period 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 David Johnstone
Director
30 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
1.4. 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:
Computer equipment 25% Straight line
1.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
1.6. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
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1.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
31 December 2023
Average number of employees, including directors, during the period 12
12
3. Tangible Assets
Computer equipment
£
Cost
As at 27 January 2023 -
Additions 667
As at 31 December 2023 667
Depreciation
As at 27 January 2023 -
Provided during the period 17
As at 31 December 2023 17
Net Book Value
As at 31 December 2023 650
As at 27 January 2023 -
4. Debtors
31 December 2023
£
Due within one year
Trade debtors 97,564
Other debtors 134,296
231,860
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5. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Trade creditors 8,376
Other creditors 137,094
Taxation and social security 146,298
291,768
6. General Information
Culturesuite UK Limited is a private company, limited by shares, incorporated in Scotland, the registered number is SC756826 . The registered office is C/O Ligo 176 Bath Street, Glasgow, Scotland, G2 4HG.
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