Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC659001 Mr Ryan Findlay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC659001 2023-04-30 SC659001 2024-04-30 SC659001 2023-05-01 2024-04-30 SC659001 frs-core:CurrentFinancialInstruments 2024-04-30 SC659001 frs-core:ComputerEquipment 2024-04-30 SC659001 frs-core:ComputerEquipment 2023-05-01 2024-04-30 SC659001 frs-core:ComputerEquipment 2023-04-30 SC659001 frs-core:FurnitureFittings 2024-04-30 SC659001 frs-core:FurnitureFittings 2023-05-01 2024-04-30 SC659001 frs-core:FurnitureFittings 2023-04-30 SC659001 frs-core:ShareCapital 2024-04-30 SC659001 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC659001 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC659001 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC659001 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC659001 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC659001 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC659001 frs-bus:Director1 2023-05-01 2024-04-30 SC659001 frs-countries:Scotland 2023-05-01 2024-04-30 SC659001 2022-04-30 SC659001 2023-04-30 SC659001 2022-05-01 2023-04-30 SC659001 frs-core:CurrentFinancialInstruments 2023-04-30 SC659001 frs-core:ShareCapital 2023-04-30 SC659001 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC659001
Tapee Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Almond Valley Accounting Limited
CIMA
C/O Av Accounting, Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC659001
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,176 845
2,176 845
CURRENT ASSETS
Debtors 5 334 393
Cash at bank and in hand 10,763 10,758
11,097 11,151
Creditors: Amounts Falling Due Within One Year 6 (1,837 ) (2,522 )
NET CURRENT ASSETS (LIABILITIES) 9,260 8,629
TOTAL ASSETS LESS CURRENT LIABILITIES 11,436 9,474
NET ASSETS 11,436 9,474
CAPITAL AND RESERVES
Called up share capital 7 500 500
Profit and Loss Account 10,936 8,974
SHAREHOLDERS' FUNDS 11,436 9,474
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For the year ending 30 April 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 his 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 Ryan Findlay
Director
11/11/2024
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
Tapee Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC659001 . The registered office is 272 Bath Street, Glasgow, G2 4JR.
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:
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 3)
1 3
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 594 4,166 4,760
Additions - 547 547
As at 30 April 2024 594 4,713 5,307
Depreciation
As at 1 May 2023 390 3,525 3,915
Provided during the period (81 ) (703 ) (784 )
As at 30 April 2024 309 2,822 3,131
Net Book Value
As at 30 April 2024 285 1,891 2,176
As at 1 May 2023 204 641 845
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 334 392
Other debtors - 1
334 393
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Corporation tax (13 ) 530
Accruals and deferred income 1,020 1,080
Director's loan account 831 912
1,837 2,522
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 500 500
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