Acorah Software Products - Accounts Production 16.1.200 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC673972 Mr Michel Bechard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC673972 2023-09-30 SC673972 2024-09-30 SC673972 2023-10-01 2024-09-30 SC673972 frs-core:CurrentFinancialInstruments 2024-09-30 SC673972 frs-core:Non-currentFinancialInstruments 2024-09-30 SC673972 frs-core:BetweenOneFiveYears 2024-09-30 SC673972 frs-core:MotorVehicles 2024-09-30 SC673972 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC673972 frs-core:MotorVehicles 2023-09-30 SC673972 frs-core:PlantMachinery 2024-09-30 SC673972 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC673972 frs-core:PlantMachinery 2023-09-30 SC673972 frs-core:WithinOneYear 2024-09-30 SC673972 frs-core:ShareCapital 2024-09-30 SC673972 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC673972 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC673972 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC673972 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC673972 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC673972 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC673972 frs-bus:Director1 2023-10-01 2024-09-30 SC673972 frs-countries:Scotland 2023-10-01 2024-09-30 SC673972 2022-09-30 SC673972 2023-09-30 SC673972 2022-10-01 2023-09-30 SC673972 frs-core:CurrentFinancialInstruments 2023-09-30 SC673972 frs-core:Non-currentFinancialInstruments 2023-09-30 SC673972 frs-core:BetweenOneFiveYears 2023-09-30 SC673972 frs-core:WithinOneYear 2023-09-30 SC673972 frs-core:ShareCapital 2023-09-30 SC673972 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC673972
Coppercairn Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Christies
Dalgety Bay Business Centre
Sybrig House
Ridge Way
Dalgety Bay
KY11 9JN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC673972
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,026 41,141
31,026 41,141
CURRENT ASSETS
Debtors 5 23,051 9,572
Cash at bank and in hand 52,653 121,767
75,704 131,339
Creditors: Amounts Falling Due Within One Year 6 (49,243 ) (106,256 )
NET CURRENT ASSETS (LIABILITIES) 26,461 25,083
TOTAL ASSETS LESS CURRENT LIABILITIES 57,487 66,224
Creditors: Amounts Falling Due After More Than One Year 7 (21,011 ) (31,983 )
NET ASSETS 36,476 34,241
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 36,475 34,240
SHAREHOLDERS' FUNDS 36,476 34,241
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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 Michel Bechard
Director
22/11/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Coppercairn Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC673972 . The registered office is 3 Dailuaine Terrace, Carron, Moray, AB38 7RG.
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 15% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 2,765 57,994 60,759
As at 30 September 2024 2,765 57,994 60,759
Depreciation
As at 1 October 2023 1,049 18,569 19,618
Provided during the period 259 9,856 10,115
As at 30 September 2024 1,308 28,425 29,733
Net Book Value
As at 30 September 2024 1,457 29,569 31,026
As at 1 October 2023 1,716 39,425 41,141
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,001 9,572
Other debtors 8,050 -
23,051 9,572
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,972 5,792
Bank loans and overdrafts 5,000 5,000
Corporation tax 8,701 16,323
VAT 4,312 4,208
Other creditors 8,528 5,512
Accruals and deferred income 16,520 69,077
Director's loan account 210 344
49,243 106,256
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 17,678 23,650
Bank loans 3,333 8,333
21,011 31,983
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,972 5,792
Later than one year and not later than five years 17,678 23,650
23,650 29,442
23,650 29,442
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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