Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 23 February 2022 false 1 March 2023 29 February 2024 29 February 2024 SC724136 Mr Callum Richardson Mrs Robyn Richardson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC724136 2023-02-28 SC724136 2024-02-29 SC724136 2023-03-01 2024-02-29 SC724136 frs-core:Non-currentFinancialInstruments 2024-02-29 SC724136 frs-core:ShareCapital 2024-02-29 SC724136 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 SC724136 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 SC724136 frs-bus:AbridgedAccounts 2023-03-01 2024-02-29 SC724136 frs-bus:SmallEntities 2023-03-01 2024-02-29 SC724136 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 SC724136 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 SC724136 frs-bus:Director1 2023-03-01 2024-02-29 SC724136 frs-bus:Director2 2023-03-01 2024-02-29 SC724136 frs-countries:Scotland 2023-03-01 2024-02-29 SC724136 2022-02-22 SC724136 2023-02-28 SC724136 2022-02-23 2023-02-28 SC724136 frs-core:Non-currentFinancialInstruments 2023-02-28 SC724136 frs-core:ShareCapital 2023-02-28 SC724136 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: SC724136
Couper Investments Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 29 February 2024
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: SC724136
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 276,800 140,300
276,800 140,300
CURRENT ASSETS
Debtors 700 700
Cash at bank and in hand 2,319 36,330
3,019 37,030
Creditors: Amounts Falling Due Within One Year (97,468 ) (81,748 )
NET CURRENT ASSETS (LIABILITIES) (94,449 ) (44,718 )
TOTAL ASSETS LESS CURRENT LIABILITIES 182,351 95,582
Creditors: Amounts Falling Due After More Than One Year (208,650 ) (105,150 )
NET LIABILITIES (26,299 ) (9,568 )
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account (26,301 ) (9,570 )
SHAREHOLDERS' FUNDS (26,299) (9,568)
Page 1
Page 2
For the year ending 29 February 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 29 February 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Callum Richardson
Director
18 November 2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Couper Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC724136 . The registered office is 24 Dumbuck Road, Dumbarton, G82 3AA.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investment Property
2024
£
Fair Value
As at 1 March 2023 140,300
Additions 136,500
As at 29 February 2024 276,800
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3