Acorah Software Products - Accounts Production 15.0.600 false true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 SC528009 Fiona Paterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC528009 2023-02-28 SC528009 2024-02-28 SC528009 2023-03-01 2024-02-28 SC528009 frs-core:CurrentFinancialInstruments 2024-02-28 SC528009 frs-core:ComputerEquipment 2024-02-28 SC528009 frs-core:ComputerEquipment 2023-03-01 2024-02-28 SC528009 frs-core:ComputerEquipment 2023-02-28 SC528009 frs-core:FurnitureFittings 2024-02-28 SC528009 frs-core:FurnitureFittings 2023-03-01 2024-02-28 SC528009 frs-core:FurnitureFittings 2023-02-28 SC528009 frs-core:ShareCapital 2024-02-28 SC528009 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 SC528009 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 SC528009 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 SC528009 frs-bus:SmallEntities 2023-03-01 2024-02-28 SC528009 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 SC528009 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 SC528009 frs-bus:Director1 2023-03-01 2024-02-28 SC528009 frs-countries:Scotland 2023-03-01 2024-02-28 SC528009 2022-02-28 SC528009 2023-02-28 SC528009 2022-03-01 2023-02-28 SC528009 frs-core:CurrentFinancialInstruments 2023-02-28 SC528009 frs-core:ShareCapital 2023-02-28 SC528009 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: SC528009
C G 51 Limited
Unaudited Financial Statements
For The Year Ended 28 February 2024
Prime Numbers
Chartered Accountants
1 Lochrin Square
92 Fountainbridge
Edinburgh
EH3 9QA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC528009
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,462 2,279
1,462 2,279
CURRENT ASSETS
Debtors 5 - 10,035
Cash at bank and in hand 16,268 14,244
16,268 24,279
Creditors: Amounts Falling Due Within One Year 6 (15,901 ) (19,438 )
NET CURRENT ASSETS (LIABILITIES) 367 4,841
TOTAL ASSETS LESS CURRENT LIABILITIES 1,829 7,120
NET ASSETS 1,829 7,120
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 1,828 7,119
SHAREHOLDERS' FUNDS 1,829 7,120
Page 1
Page 2
For the year ending 28 February 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
Fiona Paterson
Director
24/10/2024
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
C G 51 Limited is a private company, limited by shares, incorporated in Scotland, registered number SC528009 . The registered office is 51 Cluny Gardens, Edinburgh, EH10 6BL.
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. Turnover includes revenue earned from the rendering of legal 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:
Fixtures & Fittings 25% Straight Line Method
Computer Equipment 25% Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2023 2,594 670 3,264
As at 28 February 2024 2,594 670 3,264
Depreciation
As at 1 March 2023 650 335 985
Provided during the period 649 168 817
As at 28 February 2024 1,299 503 1,802
Net Book Value
As at 28 February 2024 1,295 167 1,462
As at 1 March 2023 1,944 335 2,279
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 10,035
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 750 750
Director's loan account 15,151 18,688
15,901 19,438
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4