Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 11550151 Mr Lee Baillie Mr L Baillie true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11550151 2023-09-30 11550151 2024-09-30 11550151 2023-10-01 2024-09-30 11550151 frs-core:ComputerEquipment 2024-09-30 11550151 frs-core:ComputerEquipment 2023-10-01 2024-09-30 11550151 frs-core:ComputerEquipment 2023-09-30 11550151 frs-core:FurnitureFittings 2024-09-30 11550151 frs-core:FurnitureFittings 2023-10-01 2024-09-30 11550151 frs-core:FurnitureFittings 2023-09-30 11550151 frs-core:PlantMachinery 2024-09-30 11550151 frs-core:PlantMachinery 2023-10-01 2024-09-30 11550151 frs-core:PlantMachinery 2023-09-30 11550151 frs-core:ShareCapital 2024-09-30 11550151 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11550151 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11550151 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11550151 frs-bus:SmallEntities 2023-10-01 2024-09-30 11550151 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11550151 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11550151 1 2023-10-01 2024-09-30 11550151 frs-bus:Director1 2023-10-01 2024-09-30 11550151 frs-bus:Director1 2023-09-30 11550151 frs-bus:Director1 2024-09-30 11550151 frs-countries:EnglandWales 2023-10-01 2024-09-30 11550151 2022-09-30 11550151 2023-09-30 11550151 2022-10-01 2023-09-30 11550151 frs-core:ShareCapital 2023-09-30 11550151 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11550151
Baillie Recruitment Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11550151
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,379 5,472
2,379 5,472
CURRENT ASSETS
Debtors 15,879 10,929
Cash at bank and in hand 39 7,834
15,918 18,763
Creditors: Amounts Falling Due Within One Year (17,164 ) (15,870 )
NET CURRENT ASSETS (LIABILITIES) (1,246 ) 2,893
TOTAL ASSETS LESS CURRENT LIABILITIES 1,133 8,365
PROVISIONS FOR LIABILITIES
Deferred Taxation (481 ) (481 )
NET ASSETS 652 7,884
CAPITAL AND RESERVES
Called up share capital 4 120 120
Profit and Loss Account 532 7,764
SHAREHOLDERS' FUNDS 652 7,884
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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 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 Lee Baillie
Director
28/11/2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
1.3. 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%
Fixtures & Fittings 25%
Computer Equipment 33.33%
1.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
1.5. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods
different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 10,159 1,177 4,530 15,866
As at 30 September 2024 10,159 1,177 4,530 15,866
Depreciation
As at 1 October 2023 5,579 804 4,011 10,394
Provided during the period 2,540 200 353 3,093
As at 30 September 2024 8,119 1,004 4,364 13,487
Net Book Value
As at 30 September 2024 2,040 173 166 2,379
As at 1 October 2023 4,580 373 519 5,472
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4. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 120
5. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Lee Baillie 10,928 38,244 46,253 - 2,919
The above loan is unsecured, interest free and repayable on demand.
6. Ultimate Controlling Party
The company's ultimate controlling party is Mr L Baillie by virtue of his ownership of the majority of issued share capital in the company.
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