Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SC671769 Mr Samuel Dyer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC671769 2023-08-31 SC671769 2024-08-31 SC671769 2023-09-01 2024-08-31 SC671769 frs-core:CurrentFinancialInstruments 2024-08-31 SC671769 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC671769 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC671769 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 SC671769 frs-core:ShareCapital 2024-08-31 SC671769 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC671769 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC671769 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC671769 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC671769 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC671769 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC671769 frs-bus:Director1 2023-09-01 2024-08-31 SC671769 frs-countries:Scotland 2023-09-01 2024-08-31 SC671769 2022-08-31 SC671769 2023-08-31 SC671769 2022-09-01 2023-08-31 SC671769 frs-core:CurrentFinancialInstruments 2023-08-31 SC671769 frs-core:ShareCapital 2023-08-31 SC671769 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: SC671769
Investment ST Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC671769
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 307,810 301,654
307,810 301,654
CURRENT ASSETS
Debtors and VAT Refund 5 213 -
Cash at bank and in hand 5 4,589
218 4,589
Creditors: Amounts Falling Due Within One Year 6 (312,030 ) (316,600 )
NET CURRENT ASSETS (LIABILITIES) (311,812 ) (312,011 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,002 ) (10,357 )
NET LIABILITIES (4,002 ) (10,357 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (4,003 ) (10,358 )
SHAREHOLDERS' FUNDS (4,002) (10,357)
Page 1
Page 2
For the year ending 31 August 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 Samuel Dyer
Director
31/10/2024
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
Investment ST Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC671769 . The registered office is 195 Queensferry Road, Rosyth, Dunfermline, KY11 2JH.
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:
Freehold 0%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: )
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 September 2023 307,810
As at 31 August 2024 307,810
Net Book Value
As at 31 August 2024 307,810
As at 1 September 2023 307,810
5. Debtors and VAT Refund
2024 2023
£ £
Due within one year
Other debtors 213 -
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 347
Other loans 300,000 300,000
Amounts owed to group undertakings 12,030 16,000
Other creditors - 253
312,030 316,600
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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