Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 SC600931 Scott Maxwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC600931 2023-03-31 SC600931 2024-03-31 SC600931 2023-04-01 2024-03-31 SC600931 frs-core:CurrentFinancialInstruments 2024-03-31 SC600931 frs-core:Non-currentFinancialInstruments 2024-03-31 SC600931 frs-core:FurnitureFittings 2024-03-31 SC600931 frs-core:FurnitureFittings 2023-04-01 2024-03-31 SC600931 frs-core:FurnitureFittings 2023-03-31 SC600931 frs-core:ShareCapital 2024-03-31 SC600931 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC600931 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC600931 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC600931 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC600931 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC600931 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC600931 frs-bus:Director1 2023-04-01 2024-03-31 SC600931 frs-countries:Scotland 2023-04-01 2024-03-31 SC600931 2022-03-31 SC600931 2023-03-31 SC600931 2022-04-01 2023-03-31 SC600931 frs-core:CurrentFinancialInstruments 2023-03-31 SC600931 frs-core:Non-currentFinancialInstruments 2023-03-31 SC600931 frs-core:ShareCapital 2023-03-31 SC600931 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: SC600931
Max Cleaning & Support Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: SC600931
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 333 444
333 444
CURRENT ASSETS
Debtors 5 135,947 129,771
Cash at bank and in hand 8,680 17,760
144,627 147,531
Creditors: Amounts Falling Due Within One Year 6 (131,167 ) (120,110 )
NET CURRENT ASSETS (LIABILITIES) 13,460 27,421
TOTAL ASSETS LESS CURRENT LIABILITIES 13,793 27,865
Creditors: Amounts Falling Due After More Than One Year 7 (13,522 ) (26,280 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (63 ) (84 )
NET ASSETS 208 1,501
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement 209 1,499
SHAREHOLDERS' FUNDS 210 1,500
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For the year ending 31 March 2024 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 his 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 Income Statement.
On behalf of the board
Scott Maxwell
Director
16/08/2024
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
Max Cleaning & Support Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC600931 . The registered office is 14 Newton Place, C/O Gallone & Co, Glasgow, G3 7PY.
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 rendering of services.
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:
Fixtures & Fittings 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 100 (2023: 86)
100 86
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2023 1,405
As at 31 March 2024 1,405
Depreciation
As at 1 April 2023 961
Provided during the period 111
As at 31 March 2024 1,072
Net Book Value
As at 31 March 2024 333
As at 1 April 2023 444
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 102,683 95,792
Other debtors 33,264 33,979
135,947 129,771
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 12,000 11,500
Corporation tax 62,242 53,432
Other taxes and social security 3,318 3,318
VAT 51,507 49,860
Accruals and deferred income 2,100 2,000
131,167 120,110
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,522 26,280
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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