Acorah Software Products - Accounts Production 15.0.600 false true false 4 September 2022 31 December 2023 31 December 2023 SC743356 Mrs Sadia Ali iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC743356 2022-09-03 SC743356 2023-12-31 SC743356 2022-09-04 2023-12-31 SC743356 frs-core:CurrentFinancialInstruments 2023-12-31 SC743356 frs-core:ComputerEquipment 2023-12-31 SC743356 frs-core:ComputerEquipment 2022-09-04 2023-12-31 SC743356 frs-core:ComputerEquipment 2022-09-03 SC743356 frs-core:PlantMachinery 2023-12-31 SC743356 frs-core:PlantMachinery 2022-09-04 2023-12-31 SC743356 frs-core:PlantMachinery 2022-09-03 SC743356 frs-core:ShareCapital 2023-12-31 SC743356 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC743356 frs-bus:PrivateLimitedCompanyLtd 2022-09-04 2023-12-31 SC743356 frs-bus:FilletedAccounts 2022-09-04 2023-12-31 SC743356 frs-bus:SmallEntities 2022-09-04 2023-12-31 SC743356 frs-bus:AuditExempt-NoAccountantsReport 2022-09-04 2023-12-31 SC743356 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-04 2023-12-31 SC743356 frs-bus:Director1 2022-09-04 2023-12-31 SC743356 frs-countries:Scotland 2022-09-04 2023-12-31
Registered number: SC743356
Beyond Accounts Limited
Unaudited Financial Statements
For the Period 4 September 2022 to 31 December 2023
Beyond Accounts
Park View House
96 Caledonia Street
Glasgow
City of Glasgow
G5 0XG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC743356
31 December 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 3,153
3,153
CURRENT ASSETS
Debtors 5 7,715
Cash at bank and in hand 9,494
17,209
Creditors: Amounts Falling Due Within One Year 6 (19,448 )
NET CURRENT ASSETS (LIABILITIES) (2,239 )
TOTAL ASSETS LESS CURRENT LIABILITIES 914
NET ASSETS 914
CAPITAL AND RESERVES
Called up share capital 100
Profit and Loss Account 814
SHAREHOLDERS' FUNDS 914
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Sadia Ali
Director
03/09/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Beyond Accounts Limited is a private company, limited by shares, incorporated in Scotland, registered number SC743356 . The registered office is Park View House, 96 Caledonia Street, Glasgow, G5 0XG.
The presentation currency of the financial statements is Sterling (£).
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. Significant judgements and estimations
The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The director considers there are no such significant judgements.
2.3. Turnover
Turnover represents net invoiced sales of services, excluding value added tax. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the services have been passed to the customer. 
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:
Plant & Machinery 33.33% on cost
Computer Equipment 33.33% on cost
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to and from related parties.
Debt instruments that are payable or receivable within one year,  typically trade debtors and trade creditors,  are measured, initially and subsequently,  at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged,  cancelled or expires.
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.  Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
2.6. Taxation
Taxation represents the sum of tax currently payable and deferred tax.  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.
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 all 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 the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
With the exception of changes arising on the initial recognition of a business combination,  the tax expense is presented either in profit or loss,  other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 4 September 2022 - - -
Additions 353 4,108 4,461
As at 31 December 2023 353 4,108 4,461
Depreciation
As at 4 September 2022 - - -
Provided during the period 90 1,218 1,308
As at 31 December 2023 90 1,218 1,308
Net Book Value
As at 31 December 2023 263 2,890 3,153
As at 4 September 2022 - - -
5. Debtors
31 December 2023
£
Due within one year
Trade debtors 7,599
Other debtors 116
7,715
6. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Trade creditors 966
Bank loans and overdrafts 352
Other creditors 16,014
Taxation and social security 2,116
19,448
7. Related Party Transactions
Included in creditors at the balance sheet date is £5,191 due to the director.
Page 3