Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC267592 Duncan Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC267592 2023-05-31 SC267592 2024-05-31 SC267592 2023-06-01 2024-05-31 SC267592 frs-core:CurrentFinancialInstruments 2024-05-31 SC267592 frs-core:ComputerEquipment 2024-05-31 SC267592 frs-core:ComputerEquipment 2023-06-01 2024-05-31 SC267592 frs-core:ComputerEquipment 2023-05-31 SC267592 frs-core:FurnitureFittings 2024-05-31 SC267592 frs-core:FurnitureFittings 2023-06-01 2024-05-31 SC267592 frs-core:FurnitureFittings 2023-05-31 SC267592 frs-core:MotorVehicles 2024-05-31 SC267592 frs-core:MotorVehicles 2023-06-01 2024-05-31 SC267592 frs-core:MotorVehicles 2023-05-31 SC267592 frs-core:PlantMachinery 2024-05-31 SC267592 frs-core:PlantMachinery 2023-06-01 2024-05-31 SC267592 frs-core:PlantMachinery 2023-05-31 SC267592 frs-core:ShareCapital 2024-05-31 SC267592 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC267592 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC267592 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC267592 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC267592 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC267592 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC267592 frs-bus:Director1 2023-06-01 2024-05-31 SC267592 frs-countries:Scotland 2023-06-01 2024-05-31 SC267592 2022-05-31 SC267592 2023-05-31 SC267592 2022-06-01 2023-05-31 SC267592 frs-core:CurrentFinancialInstruments 2023-05-31 SC267592 frs-core:ShareCapital 2023-05-31 SC267592 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: SC267592
Deltaview Limited
Financial Statements
For The Year Ended 31 May 2024
McMillan Financial
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC267592
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,310 6,896
4,310 6,896
CURRENT ASSETS
Cash at bank and in hand 8,589 10,479
8,589 10,479
Creditors: Amounts Falling Due Within One Year 5 (15,208 ) (15,711 )
NET CURRENT ASSETS (LIABILITIES) (6,619 ) (5,232 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,309 ) 1,664
NET (LIABILITIES)/ASSETS (2,309 ) 1,664
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (2,311 ) 1,662
SHAREHOLDERS' FUNDS (2,309) 1,664
Page 1
Page 2
For the year ending 31 May 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 Profit and Loss Account.
On behalf of the board
Duncan Miller
Director
30/08/2024
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
Deltaview Limited Registered number SC267592 is a limited by shares company incorporated in Scotland. The Registered Office is 1c Dunlop Street, Stewarton, Ayrshire, KA3 5AS.
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.
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 25% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33.33% 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. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2023 1,496 8,400 455 727 11,078
As at 31 May 2024 1,496 8,400 455 727 11,078
Depreciation
As at 1 June 2023 1,125 2,100 230 727 4,182
Provided during the period 371 2,100 115 - 2,586
As at 31 May 2024 1,496 4,200 345 727 6,768
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 May 2024 - 4,200 110 - 4,310
As at 1 June 2023 371 6,300 225 - 6,896
Cost or valuation as at 31 May 2024 represented by:
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
At cost 1,496 8,400 455 727 11,078
1,496 8,400 455 727 11,078
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Accruals and deferred income 600 1,006
Director's loan account 14,608 14,706
15,208 15,711
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4