1 February 2023 false No description of principal activity Taxfiler 2024.6 SC494668business:PrivateLimitedCompanyLtd2023-02-012024-01-31 SC4946682023-01-31 SC4946682023-02-012024-01-31 SC494668business:AuditExemptWithAccountantsReport2023-02-012024-01-31 SC494668business:AbridgedAccounts2023-02-012024-01-31 SC4946682024-01-31 SC494668business:Director12023-02-012024-01-31 SC494668business:Director22023-02-012024-01-31 SC494668business:RegisteredOffice2023-02-012024-01-31 SC4946682023-01-31 SC494668core:WithinOneYear2024-01-31 SC494668core:WithinOneYear2023-01-31 SC494668core:AfterOneYear2024-01-31 SC494668core:AfterOneYear2023-01-31 SC494668core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC494668core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 SC494668core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC494668core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 SC494668core:PreviouslyStatedAmount2024-01-31 SC494668core:PreviouslyStatedAmount2023-01-31 SC494668business:SmallEntities2023-02-012024-01-31 SC494668countries:Scotland2023-02-012024-01-31 SC494668core:FurnitureFittings2023-02-012024-01-31 SC4946682022-02-012023-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC494668 (Scotland)
Acoustek Ltd Unaudited accounts for the year ended 31 January 2024
Acoustek Ltd Unaudited accounts Contents
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Acoustek Ltd Company Information for the year ended 31 January 2024
Directors
D B Duthie D L Duthie
Company Number
SC494668 (Scotland)
Registered Office
21 Crown Street Inverness IV2 3AX
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Acoustek Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
33,537 
40,494 
Cash at bank and in hand
5 
- 
33,542 
40,494 
Creditors: amounts falling due within one year
(20,518)
(26,115)
Net current assets
13,024 
14,379 
Total assets less current liabilities
13,024 
14,379 
Creditors: amounts falling due after more than one year
(12,470)
(13,831)
Net assets
554 
548 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
454 
448 
Shareholders' funds
554 
548 
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by
D B Duthie Director Company Registration No. SC494668
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Acoustek Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Acoustek Ltd is a private company, limited by shares, registered in Scotland, registration number SC494668. The registered office is 21 Crown Street, Inverness, IV2 3AX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.33% straight line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2023
761 
At 31 January 2024
761 
Depreciation
At 1 February 2023
761 
At 31 January 2024
761 
Net book value
At 31 January 2024
- 
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Acoustek Ltd Notes to the Accounts for the year ended 31 January 2024
5
Loans to directors
Included in debtors is a loan to the director D B Duthie for £11,438 (2023: £11,488). The loan bears interest at the statutory rate, has no terms of repayment and is unsecured. Included in debtors is a loan to the director D L Duthie for £11,438 (2021: £11,488). The loan bears interest at the statutory rate, has no terms of repayment and is unsecured.
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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