Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SC617862 Callum Black Gillian Black iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC617862 2023-01-31 SC617862 2024-01-31 SC617862 2023-02-01 2024-01-31 SC617862 frs-core:CurrentFinancialInstruments 2024-01-31 SC617862 frs-core:ShareCapital 2024-01-31 SC617862 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC617862 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC617862 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC617862 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC617862 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 SC617862 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC617862 frs-bus:Director1 2023-02-01 2024-01-31 SC617862 frs-bus:Director1 2023-01-31 SC617862 frs-bus:Director1 2024-01-31 SC617862 frs-bus:Director2 2023-02-01 2024-01-31 SC617862 frs-bus:Director2 2023-01-31 SC617862 frs-bus:Director2 2024-01-31 SC617862 frs-countries:Scotland 2023-02-01 2024-01-31 SC617862 2022-01-31 SC617862 2023-01-31 SC617862 2022-02-01 2023-01-31 SC617862 frs-core:CurrentFinancialInstruments 2023-01-31 SC617862 frs-core:ShareCapital 2023-01-31 SC617862 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: SC617862
Callum Black Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Prime Numbers
Chartered Accountants
1 Lochrin Square
92 Fountainbridge
Edinburgh
EH3 9QA
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Callum Black Limited For The Year Ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Callum Black Limited For The Year Ended 31 January 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Callum Black Limited , as a body, in accordance with the terms of our engagement letter dated 24 January 2019 . Our work has been undertaken solely to prepare for your approval the accounts of Callum Black Limited and state those matters that we have agreed to state to the directors of Callum Black Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Callum Black Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Callum Black Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Callum Black Limited . You consider that Callum Black Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Callum Black Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Prime Numbers Accountancy Services Limited
29/10/2024
Prime Numbers
Chartered Accountants
1 Lochrin Square
92 Fountainbridge
Edinburgh
EH3 9QA
Page 1
Page 2
Balance Sheet
Registered number: SC617862
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2,016 16
Cash at bank and in hand 1,817 5,901
3,833 5,917
Creditors: Amounts Falling Due Within One Year 5 (1,142 ) (729 )
NET CURRENT ASSETS (LIABILITIES) 2,691 5,188
TOTAL ASSETS LESS CURRENT LIABILITIES 2,691 5,188
NET ASSETS 2,691 5,188
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 2,689 5,186
SHAREHOLDERS' FUNDS 2,691 5,188
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 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
Callum Black
Director
29/10/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Callum Black Limited is a private company, limited by shares, incorporated in Scotland, registered number SC617862 . The registered office is 90 Craiglea Drive, Edinburgh, EH10 5PH.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Debtors
2024 2023
£ £
Due within one year
Corporation tax recoverable assets 16 16
Directors' loan accounts 2,000 -
2,016 16
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Accruals and deferred income 414 360
Directors' loan accounts 728 368
1,142 729
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Callum Black - 1,000 - - 1,000
Dr Gillian Black - 1,000 - - 1,000
The above loan is unsecured, interest free and repayable on demand.
Page 3