Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SC226822 Mr A C S Lockhart Mr Adrian Lockhart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC226822 2023-01-31 SC226822 2024-01-31 SC226822 2023-02-01 2024-01-31 SC226822 frs-core:CurrentFinancialInstruments 2024-01-31 SC226822 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-01 2024-01-31 SC226822 frs-core:OtherResidualIntangibleAssets 2024-01-31 SC226822 frs-core:OtherResidualIntangibleAssets 2023-01-31 SC226822 frs-core:PlantMachinery 2024-01-31 SC226822 frs-core:PlantMachinery 2023-02-01 2024-01-31 SC226822 frs-core:PlantMachinery 2023-01-31 SC226822 frs-core:ShareCapital 2024-01-31 SC226822 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC226822 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC226822 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC226822 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC226822 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC226822 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC226822 frs-bus:Director1 2023-02-01 2024-01-31 SC226822 frs-bus:Director2 2023-02-01 2024-01-31 SC226822 frs-countries:Scotland 2023-02-01 2024-01-31 SC226822 2022-01-31 SC226822 2023-01-31 SC226822 2022-02-01 2023-01-31 SC226822 frs-core:CurrentFinancialInstruments 2023-01-31 SC226822 frs-core:ShareCapital 2023-01-31 SC226822 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: SC226822
Business For Sale Scotland Ltd
Financial Statements
For The Year Ended 31 January 2024
McMillan Financial
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC226822
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,150 3,150
3,150 3,150
CURRENT ASSETS
Cash at bank and in hand 165 200
165 200
Creditors: Amounts Falling Due Within One Year 6 (8,723 ) (8,323 )
NET CURRENT ASSETS (LIABILITIES) (8,558 ) (8,123 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,408 ) (4,973 )
NET LIABILITIES (5,408 ) (4,973 )
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account (5,411 ) (4,976 )
SHAREHOLDERS' FUNDS (5,408) (4,973)
Page 1
Page 2
For the year ending 31 January 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 A C S Lockhart
Director
26/09/2024
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
Business For Sale Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC226822 . The registered office is 12 Renfield Street, Glasgow, G2 5AL.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are related to the development of a new website. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:
Plant & Machinery 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Intangible Assets
Other
£
Cost
As at 1 February 2023 7,875
As at 31 January 2024 7,875
Amortisation
As at 1 February 2023 4,725
As at 31 January 2024 4,725
Net Book Value
As at 31 January 2024 3,150
As at 1 February 2023 3,150
Page 3
Page 4
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2023 1,575
As at 31 January 2024 1,575
Depreciation
As at 1 February 2023 1,575
As at 31 January 2024 1,575
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 600 800
Directors' loan accounts 221 221
Amounts owed to associates 7,902 7,302
8,723 8,323
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
Page 4