Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 SC416761 Mr Joseph O'Raw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC416761 2022-12-31 SC416761 2023-12-31 SC416761 2023-01-01 2023-12-31 SC416761 frs-core:CurrentFinancialInstruments 2023-12-31 SC416761 frs-core:FurnitureFittings 2023-12-31 SC416761 frs-core:FurnitureFittings 2023-01-01 2023-12-31 SC416761 frs-core:FurnitureFittings 2022-12-31 SC416761 frs-core:ShareCapital 2023-12-31 SC416761 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC416761 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC416761 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC416761 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC416761 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC416761 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC416761 frs-bus:Director1 2023-01-01 2023-12-31 SC416761 frs-countries:Scotland 2023-01-01 2023-12-31 SC416761 2021-12-31 SC416761 2022-12-31 SC416761 2022-01-01 2022-12-31 SC416761 frs-core:CurrentFinancialInstruments 2022-12-31 SC416761 frs-core:ShareCapital 2022-12-31 SC416761 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: SC416761
Hygiene Specialist Cleaning Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
McMillan Financial
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC416761
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 143 -
Cash at bank and in hand - 7,858
143 7,858
Creditors: Amounts Falling Due Within One Year 6 (260 ) (800 )
NET CURRENT ASSETS (LIABILITIES) (117 ) 7,058
TOTAL ASSETS LESS CURRENT LIABILITIES (117 ) 7,058
NET (LIABILITIES)/ASSETS (117 ) 7,058
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (118 ) 7,057
SHAREHOLDERS' FUNDS (117) 7,058
For the year 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 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 Profit and Loss Account.
On behalf of the board
Mr Joseph O'Raw
Director
22/08/2024
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
Hygiene Specialist Cleaning Company Limited Registered number SC416761 is a limited by shares company incorporated in Scotland. The Registered Office is 30-32 Muir Street, Motherwell, ML1 1BN.
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. 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% straight line
2.3. 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2023 165
As at 31 December 2023 165
Depreciation
As at 1 January 2023 165
As at 31 December 2023 165
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Debtors
2023 2022
£ £
Due within one year
VAT 143 -
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income - 540
Amounts owed to associates 260 260
260 800
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 3