Acorah Software Products - Accounts Production 16.1.200 false true false 14 April 2023 30 April 2024 30 April 2024 SC765975 Mr Steven Mcmahon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC765975 2023-04-13 SC765975 2024-04-30 SC765975 2023-04-14 2024-04-30 SC765975 frs-core:CurrentFinancialInstruments 2024-04-30 SC765975 frs-core:Non-currentFinancialInstruments 2024-04-30 SC765975 frs-core:ShareCapital 2024-04-30 SC765975 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC765975 frs-bus:PrivateLimitedCompanyLtd 2023-04-14 2024-04-30 SC765975 frs-bus:FilletedAccounts 2023-04-14 2024-04-30 SC765975 frs-bus:SmallEntities 2023-04-14 2024-04-30 SC765975 frs-bus:AuditExempt-NoAccountantsReport 2023-04-14 2024-04-30 SC765975 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-14 2024-04-30 SC765975 frs-bus:Director1 2023-04-14 2024-04-30 SC765975 frs-countries:NorthernIreland 2023-04-14 2024-04-30
Registered number: SC765975
ICERT SCOTLAND LTD
Financial Statements
For the Period 14 April 2023 to 30 April 2024
Lockhart Amin Accountants
159 King Street
Rutherglen
Glasgow
G731BZ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC765975
30 April 2024
Notes £ £
CURRENT ASSETS
Cash at bank and in hand 3,568
3,568
Creditors: Amounts Falling Due Within One Year 4 (6,753 )
NET CURRENT ASSETS (LIABILITIES) (3,185 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,185 )
Creditors: Amounts Falling Due After More Than One Year 5 (843 )
NET LIABILITIES (4,028 )
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account (4,029 )
SHAREHOLDERS' FUNDS (4,028)
For the period 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 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.
On behalf of the board
Mr Steven Mcmahon
Director
18 December 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
ICERT SCOTLAND LTD is a private company, limited by shares, incorporated in Northern Ireland, registered number SC765975 . The registered office is 48 West George Street, 2nd Floor, Glasgow, G2 1BP.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Creditors: Amounts Falling Due Within One Year
30 April 2024
£
Trade creditors (1 )
Other creditors 6,754
6,753
5. Creditors: Amounts Falling Due After More Than One Year
30 April 2024
£
Other loans 843
6. Share Capital
30 April 2024
£
Allotted, Called up and fully paid 1
Page 2