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 SC056448 Mr Douglas Shanks Mr Daniel Forsyth Mr Andrew Little iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC056448 2022-12-31 SC056448 2023-12-31 SC056448 2023-01-01 2023-12-31 SC056448 frs-core:CurrentFinancialInstruments 2023-12-31 SC056448 frs-core:ShareCapital 2023-12-31 SC056448 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC056448 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC056448 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC056448 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC056448 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC056448 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC056448 frs-bus:Director1 2023-01-01 2023-12-31 SC056448 frs-bus:Director1 2022-12-31 SC056448 frs-bus:Director1 2023-12-31 SC056448 frs-bus:Director2 2023-01-01 2023-12-31 SC056448 frs-bus:Director3 2023-01-01 2023-12-31 SC056448 frs-countries:Scotland 2023-01-01 2023-12-31 SC056448 2021-12-31 SC056448 2022-12-31 SC056448 2022-01-01 2022-12-31 SC056448 frs-core:CurrentFinancialInstruments 2022-12-31 SC056448 frs-core:ShareCapital 2022-12-31 SC056448 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: SC056448
63 Car Club (Elgin) Limited (The)
Financial Statements
For The Year Ended 31 December 2023
Northgate Accounting Services Limited
1 MacDowall Street
Paisley
PA3 2NB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC056448
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1 1
Cash at bank and in hand 13,443 14,192
13,444 14,193
Creditors: Amounts Falling Due Within One Year 5 (440 ) -
NET CURRENT ASSETS (LIABILITIES) 13,004 14,193
TOTAL ASSETS LESS CURRENT LIABILITIES 13,004 14,193
NET ASSETS 13,004 14,193
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 13,003 14,192
SHAREHOLDERS' FUNDS 13,004 14,193
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 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 Douglas Shanks
Director
24th September 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
63 Car Club (Elgin) Limited (The) is a private company, limited by shares, incorporated in Scotland, registered number SC056448 . The registered office is 9 North Street, New Elgin, Elgin, IV30 6BS.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Directors' loan accounts 1 1
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 440 -
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Douglas Shanks - 1 - - 1
The above loan is unsecured, interest free and repayable on demand.
Page 2