Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2023 13 July 2022 false 1 August 2023 31 July 2024 31 July 2024 SC738219 Mr Eric Strickland Mrs Naomi Strickland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC738219 2023-07-31 SC738219 2024-07-31 SC738219 2023-08-01 2024-07-31 SC738219 frs-core:CurrentFinancialInstruments 2024-07-31 SC738219 frs-core:Non-currentFinancialInstruments 2024-07-31 SC738219 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-01 2024-07-31 SC738219 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 SC738219 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC738219 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 SC738219 frs-core:ShareCapital 2024-07-31 SC738219 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 SC738219 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC738219 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 SC738219 frs-bus:SmallEntities 2023-08-01 2024-07-31 SC738219 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC738219 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 SC738219 frs-bus:Director1 2023-08-01 2024-07-31 SC738219 frs-bus:Director2 2023-08-01 2024-07-31 SC738219 frs-countries:Scotland 2023-08-01 2024-07-31 SC738219 2022-07-12 SC738219 2023-07-31 SC738219 2022-07-13 2023-07-31 SC738219 frs-core:CurrentFinancialInstruments 2023-07-31 SC738219 frs-core:Non-currentFinancialInstruments 2023-07-31 SC738219 frs-core:ShareCapital 2023-07-31 SC738219 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: SC738219
Enka Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC738219
31 July 2024 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 465,185 463,535
465,185 463,535
CURRENT ASSETS
Debtors 5 - 1,835
Cash at bank and in hand 28,652 4,730
28,652 6,565
Creditors: Amounts Falling Due Within One Year 6 (344,693 ) (470,000 )
NET CURRENT ASSETS (LIABILITIES) (316,041 ) (463,435 )
TOTAL ASSETS LESS CURRENT LIABILITIES 149,144 100
Creditors: Amounts Falling Due After More Than One Year 7 (160,603 ) -
NET (LIABILITIES)/ASSETS (11,459 ) 100
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (11,559 ) -
SHAREHOLDERS' FUNDS (11,459) 100
Page 1
Page 2
For the year ending 31 July 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
Mr Eric Strickland
Director
14 November 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
Enka Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC738219 . The registered office is 23 Bank Street , Aberfeldy, PH15 2BB.
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. 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:
Freehold 0
Leasehold 0
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 August 2023 463,535
Additions 1,650
As at 31 July 2024 465,185
Net Book Value
As at 31 July 2024 465,185
As at 1 August 2023 463,535
5. Debtors
31 July 2024 31 July 2023
£ £
Due within one year
Prepayments and accrued income - 1,835
6. Creditors: Amounts Falling Due Within One Year
31 July 2024 31 July 2023
£ £
Bank loans and overdrafts 2,931 -
Accruals and deferred income 2,648 -
Amounts owed to associates 339,114 470,000
344,693 470,000
7. Creditors: Amounts Falling Due After More Than One Year
31 July 2024 31 July 2023
£ £
Bank loans 160,603 -
Page 3
Page 4
8. Share Capital
31 July 2024 31 July 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4