Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC598356 Mr James Noblett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC598356 2023-05-31 SC598356 2024-05-31 SC598356 2023-06-01 2024-05-31 SC598356 frs-core:CurrentFinancialInstruments 2024-05-31 SC598356 frs-core:Non-currentFinancialInstruments 2024-05-31 SC598356 frs-core:ComputerEquipment 2024-05-31 SC598356 frs-core:ComputerEquipment 2023-06-01 2024-05-31 SC598356 frs-core:ComputerEquipment 2023-05-31 SC598356 frs-core:MotorVehicles 2024-05-31 SC598356 frs-core:MotorVehicles 2023-06-01 2024-05-31 SC598356 frs-core:MotorVehicles 2023-05-31 SC598356 frs-core:PlantMachinery 2024-05-31 SC598356 frs-core:PlantMachinery 2023-06-01 2024-05-31 SC598356 frs-core:PlantMachinery 2023-05-31 SC598356 frs-core:ShareCapital 2024-05-31 SC598356 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC598356 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC598356 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC598356 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC598356 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC598356 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC598356 frs-bus:Director1 2023-06-01 2024-05-31 SC598356 frs-countries:Scotland 2023-06-01 2024-05-31 SC598356 2022-05-31 SC598356 2023-05-31 SC598356 2022-06-01 2023-05-31 SC598356 frs-core:CurrentFinancialInstruments 2023-05-31 SC598356 frs-core:Non-currentFinancialInstruments 2023-05-31 SC598356 frs-core:ShareCapital 2023-05-31 SC598356 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: SC598356
Sruighlea HSE Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
First Base Accountants
Pavilion 2
Castlecraig Business Park
Stirling
FK7 7SH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC598356
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,845 10,454
7,845 10,454
CURRENT ASSETS
Debtors 5 840 1,040
Cash at bank and in hand 2,162 14,972
3,002 16,012
Creditors: Amounts Falling Due Within One Year 6 (1,583 ) (1,300 )
NET CURRENT ASSETS (LIABILITIES) 1,419 14,712
TOTAL ASSETS LESS CURRENT LIABILITIES 9,264 25,166
Creditors: Amounts Falling Due After More Than One Year 7 11,495 -
NET ASSETS 20,759 25,166
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 20,659 25,066
SHAREHOLDERS' FUNDS 20,759 25,166
Page 1
Page 2
For the year ending 31 May 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 James Noblett
Director
18/07/2024
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
Sruighlea HSE Consultancy Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC598356 . The registered office is Pavillion 2, Castlecraig Business Park, Stirling, FK7 7SH.
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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2023 4,146 27,998 1,114 33,258
As at 31 May 2024 4,146 27,998 1,114 33,258
Depreciation
As at 1 June 2023 2,833 19,140 831 22,804
Provided during the period 328 2,215 66 2,609
As at 31 May 2024 3,161 21,355 897 25,413
Net Book Value
As at 31 May 2024 985 6,643 217 7,845
As at 1 June 2023 1,313 8,858 283 10,454
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 840 1,040
840 1,040
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Director's loan account 1,583 1,300
1,583 1,300
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans (11,495 ) -
(11,495 ) -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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