Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC363165 Alison Eadie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC363165 2023-04-30 SC363165 2024-04-30 SC363165 2023-05-01 2024-04-30 SC363165 frs-core:CurrentFinancialInstruments 2024-04-30 SC363165 frs-core:Non-currentFinancialInstruments 2024-04-30 SC363165 frs-core:ShareCapital 2024-04-30 SC363165 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC363165 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC363165 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC363165 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC363165 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC363165 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC363165 frs-bus:Director1 2023-05-01 2024-04-30 SC363165 frs-countries:Scotland 2023-05-01 2024-04-30 SC363165 2022-04-30 SC363165 2023-04-30 SC363165 2022-05-01 2023-04-30 SC363165 frs-core:CurrentFinancialInstruments 2023-04-30 SC363165 frs-core:Non-currentFinancialInstruments 2023-04-30 SC363165 frs-core:ShareCapital 2023-04-30 SC363165 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC363165
B & W Windows Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: SC363165
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 17,382 23,150
Debtors 5 10,800 22,695
Cash at bank and in hand 109,716 81,015
137,898 126,860
Creditors: Amounts Falling Due Within One Year 6 (191,369 ) (225,261 )
NET CURRENT ASSETS (LIABILITIES) (53,471 ) (98,401 )
TOTAL ASSETS LESS CURRENT LIABILITIES (53,471 ) (98,401 )
Creditors: Amounts Falling Due After More Than One Year 7 (11,369 ) (21,594 )
NET LIABILITIES (64,840 ) (119,995 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement (64,841 ) (119,996 )
SHAREHOLDERS' FUNDS (64,840) (119,995)
Page 1
Page 2
For the year ending 30 April 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 her 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 Income Statement.
On behalf of the board
Alison Eadie
Director
10/10/2024
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
B & W Windows Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC363165 . The registered office is 14 Newton Place, C/O Gallone & Co, Glasgow, G3 7PY.
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.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 13)
12 13
4. Stocks
2024 2023
£ £
Stock 17,382 23,150
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors (1,858 ) 12,411
Other debtors 12,658 10,284
10,800 22,695
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 115,672 87,079
Bank loans and overdrafts 10,225 9,973
Other taxes and social security 2,057 2,373
VAT 26,091 22,552
Other creditors - 56,290
Director's loan account 37,324 46,994
191,369 225,261
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,369 21,594
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Page 4
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4