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 SC590113 Mr Christopher Alder Mrs Helena Alder true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC590113 2023-03-31 SC590113 2024-03-31 SC590113 2023-04-01 2024-03-31 SC590113 frs-core:CurrentFinancialInstruments 2024-03-31 SC590113 frs-core:ComputerEquipment 2024-03-31 SC590113 frs-core:ComputerEquipment 2023-04-01 2024-03-31 SC590113 frs-core:ComputerEquipment 2023-03-31 SC590113 frs-core:FurnitureFittings 2024-03-31 SC590113 frs-core:FurnitureFittings 2023-04-01 2024-03-31 SC590113 frs-core:FurnitureFittings 2023-03-31 SC590113 frs-core:ShareCapital 2024-03-31 SC590113 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC590113 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC590113 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC590113 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC590113 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC590113 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC590113 1 2023-04-01 2024-03-31 SC590113 frs-bus:Director1 2023-04-01 2024-03-31 SC590113 frs-bus:Director2 2023-04-01 2024-03-31 SC590113 frs-countries:Scotland 2023-04-01 2024-03-31 SC590113 2022-03-31 SC590113 2023-03-31 SC590113 2022-04-01 2023-03-31 SC590113 frs-core:CurrentFinancialInstruments 2023-03-31 SC590113 frs-core:ShareCapital 2023-03-31 SC590113 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: SC590113
Integral Leadership Development Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 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: SC590113
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,973 2,279
5,973 2,279
CURRENT ASSETS
Debtors 5 18,885 21,079
Cash at bank and in hand 39,987 19,029
58,872 40,108
Creditors: Amounts Falling Due Within One Year 6 (33,858 ) (34,782 )
NET CURRENT ASSETS (LIABILITIES) 25,014 5,326
TOTAL ASSETS LESS CURRENT LIABILITIES 30,987 7,605
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,135 ) (433 )
NET ASSETS 29,852 7,172
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 29,752 7,072
SHAREHOLDERS' FUNDS 29,852 7,172
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Page 2
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 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 Christopher Alder
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
Integral Leadership Development Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC590113 . The registered office is Kirrie, Quilts Farm, Dunning, Perth, Perth and Kinross, PH2 0RB.
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:
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
2.4. Foreign Currencies
Monetary 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.
2.5. 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.
2.6. 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: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 1,906 5,299 7,205
Additions - 4,806 4,806
As at 31 March 2024 1,906 10,105 12,011
Depreciation
As at 1 April 2023 381 4,545 4,926
Provided during the period 381 731 1,112
As at 31 March 2024 762 5,276 6,038
...CONTINUED
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Net Book Value
As at 31 March 2024 1,144 4,829 5,973
As at 1 April 2023 1,525 754 2,279
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,885 21,079
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 4,118 17,173
Taxation and social security 29,740 17,609
33,858 34,782
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. 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.
9. Ultimate Controlling Party
The company's ultimate controlling parties are Chrstopher Alder and Helena Alder by virtue of their equal ownership of 100% of the issued share capital in the company.
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