Acorah Software Products - Accounts Production 14.6.300 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SC584695 Mrs Lorraine Hamilton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC584695 2023-01-31 SC584695 2024-01-31 SC584695 2023-02-01 2024-01-31 SC584695 frs-core:CurrentFinancialInstruments 2024-01-31 SC584695 frs-core:Non-currentFinancialInstruments 2024-01-31 SC584695 frs-core:ComputerEquipment 2024-01-31 SC584695 frs-core:ComputerEquipment 2023-02-01 2024-01-31 SC584695 frs-core:ComputerEquipment 2023-01-31 SC584695 frs-core:FurnitureFittings 2024-01-31 SC584695 frs-core:FurnitureFittings 2023-02-01 2024-01-31 SC584695 frs-core:FurnitureFittings 2023-01-31 SC584695 frs-core:MotorVehicles 2024-01-31 SC584695 frs-core:MotorVehicles 2023-02-01 2024-01-31 SC584695 frs-core:MotorVehicles 2023-01-31 SC584695 frs-core:ShareCapital 2024-01-31 SC584695 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC584695 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC584695 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC584695 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC584695 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC584695 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC584695 frs-bus:Director1 2023-02-01 2024-01-31 SC584695 frs-countries:Scotland 2023-02-01 2024-01-31 SC584695 2022-01-31 SC584695 2023-01-31 SC584695 2022-02-01 2023-01-31 SC584695 frs-core:CurrentFinancialInstruments 2023-01-31 SC584695 frs-core:Non-currentFinancialInstruments 2023-01-31 SC584695 frs-core:ShareCapital 2023-01-31 SC584695 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: SC584695
Cairn Ecology Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Onpoint Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC584695
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,223 16,560
15,223 16,560
CURRENT ASSETS
Debtors 5 12,038 11,641
Cash at bank and in hand 23,472 565
35,510 12,206
Creditors: Amounts Falling Due Within One Year 6 (67,690 ) (71,734 )
NET CURRENT ASSETS (LIABILITIES) (32,180 ) (59,528 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,957 ) (42,968 )
Creditors: Amounts Falling Due After More Than One Year 7 (20,000 ) (11,818 )
NET LIABILITIES (36,957 ) (54,786 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (37,057 ) (54,886 )
SHAREHOLDERS' FUNDS (36,957) (54,786)
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 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 Profit and Loss Account.
On behalf of the board
Mrs Lorraine Hamilton
Director
21/10/2024
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
Cairn Ecology Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC584695 . The registered office is Arx House James Watt Avenue, East Kilbride, Glasgow, G75 0QD.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 21,521 776 13,058 35,355
Additions 18,883 - - 18,883
Disposals (21,521 ) - - (21,521 )
As at 31 January 2024 18,883 776 13,058 32,717
Depreciation
As at 1 February 2023 10,761 556 7,478 18,795
Provided during the period 6,040 155 3,265 9,460
Disposals (10,761 ) - - (10,761 )
As at 31 January 2024 6,040 711 10,743 17,494
Net Book Value
As at 31 January 2024 12,843 65 2,315 15,223
As at 1 February 2023 10,760 220 5,580 16,560
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,845 11,641
Other debtors 3,193 -
12,038 11,641
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (880 ) 15,709
Bank loans and overdrafts 11,263 4,792
Other creditors 21,138 4,938
Taxation and social security 36,169 46,295
67,690 71,734
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 20,000 11,818
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4