Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 20 September 2022 false 1 October 2023 30 September 2024 30 September 2024 SC744829 Ms Marie-Claire More iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC744829 2023-09-30 SC744829 2024-09-30 SC744829 2023-10-01 2024-09-30 SC744829 frs-core:CurrentFinancialInstruments 2024-09-30 SC744829 frs-core:ComputerEquipment 2024-09-30 SC744829 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC744829 frs-core:ComputerEquipment 2023-09-30 SC744829 frs-core:ShareCapital 2024-09-30 SC744829 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC744829 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC744829 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC744829 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC744829 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC744829 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC744829 frs-bus:Director1 2023-10-01 2024-09-30 SC744829 frs-countries:Scotland 2023-10-01 2024-09-30 SC744829 2022-09-19 SC744829 2023-09-30 SC744829 2022-09-20 2023-09-30 SC744829 frs-core:CurrentFinancialInstruments 2023-09-30 SC744829 frs-core:ShareCapital 2023-09-30 SC744829 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC744829
Acoup Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Glass Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC744829
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,105 2,971
2,105 2,971
CURRENT ASSETS
Debtors 5 2,117 1,959
Cash at bank and in hand 14,624 12,082
16,741 14,041
Creditors: Amounts Falling Due Within One Year 6 (164,939 ) (85,411 )
NET CURRENT ASSETS (LIABILITIES) (148,198 ) (71,370 )
TOTAL ASSETS LESS CURRENT LIABILITIES (146,093 ) (68,399 )
NET LIABILITIES (146,093 ) (68,399 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (146,193 ) (68,499 )
SHAREHOLDERS' FUNDS (146,093) (68,399)
Page 1
Page 2
For the year ending 30 September 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
Ms Marie-Claire More
Director
13/11/2024
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
Acoup Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC744829 . The registered office is C/O Glass Accountancy, 1 Duddingston Yards, Edinburgh, EH15 3NT.
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:
Computer Equipment 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 3,464
As at 30 September 2024 3,464
Depreciation
As at 1 October 2023 493
Provided during the period 866
As at 30 September 2024 1,359
Net Book Value
As at 30 September 2024 2,105
As at 1 October 2023 2,971
Page 3
Page 4
5. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
VAT 2,017 1,859
Called up share capital not paid 100 100
2,117 1,959
6. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Other taxes and social security 488 2,205
Net wages - 3,755
Other creditors 163,501 312
Accruals and deferred income 950 950
Director's loan account - 78,189
164,939 85,411
7. Share Capital
30 September 2024 30 September 2023
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 4