Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 20 September 2022 false 1 October 2023 30 September 2024 30 September 2024 SC744751 Mrs Donna-Marie Maclaren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC744751 2023-09-30 SC744751 2024-09-30 SC744751 2023-10-01 2024-09-30 SC744751 frs-core:CurrentFinancialInstruments 2024-09-30 SC744751 frs-core:Non-currentFinancialInstruments 2024-09-30 SC744751 frs-core:ComputerEquipment 2024-09-30 SC744751 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC744751 frs-core:ComputerEquipment 2023-09-30 SC744751 frs-core:FurnitureFittings 2024-09-30 SC744751 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC744751 frs-core:FurnitureFittings 2023-09-30 SC744751 frs-core:NetGoodwill 2024-09-30 SC744751 frs-core:NetGoodwill 2023-10-01 2024-09-30 SC744751 frs-core:NetGoodwill 2023-09-30 SC744751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 SC744751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC744751 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC744751 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC744751 frs-core:ShareCapital 2024-09-30 SC744751 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC744751 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC744751 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC744751 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC744751 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC744751 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC744751 frs-bus:Director1 2023-10-01 2024-09-30 SC744751 frs-countries:Scotland 2023-10-01 2024-09-30 SC744751 2022-09-19 SC744751 2023-09-30 SC744751 2022-09-20 2023-09-30 SC744751 frs-core:CurrentFinancialInstruments 2023-09-30 SC744751 frs-core:Non-currentFinancialInstruments 2023-09-30 SC744751 frs-core:ShareCapital 2023-09-30 SC744751 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC744751
Shamrock Mac Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Shamrock Mac Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC744751
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,500 1,500
Tangible Assets 5 4,051 1,958
5,551 3,458
CURRENT ASSETS
Debtors 6 22,024 499
Cash at bank and in hand 2,201 5,569
24,225 6,068
Creditors: Amounts Falling Due Within One Year 7 (20,629 ) (6,770 )
NET CURRENT ASSETS (LIABILITIES) 3,596 (702 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,147 2,756
Creditors: Amounts Falling Due After More Than One Year 8 (2,258 ) -
NET ASSETS 6,889 2,756
CAPITAL AND RESERVES
Called up share capital 9 100 3,649
Profit and Loss Account 6,789 (893 )
SHAREHOLDERS' FUNDS 6,889 2,756
Page 1
Page 2
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 her 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
Mrs Donna-Marie Maclaren
Director
01/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Shamrock Mac Limited is a private company, limited by shares, incorporated in Scotland, registered number SC744751 . The registered office is 52 Smithton Park, Smithton, Inverness, IV2 7PB.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Freehold 20%
Leasehold 20%
Plant & Machinery 20%
Motor Vehicles 25%
Fixtures & Fittings 20%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 1)
3 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 1,500
As at 30 September 2024 1,500
Net Book Value
As at 30 September 2024 1,500
As at 1 October 2023 1,500
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 - 1,958 1,958
Additions 2,093 - 2,093
As at 30 September 2024 2,093 1,958 4,051
Net Book Value
As at 30 September 2024 2,093 1,958 4,051
As at 1 October 2023 - 1,958 1,958
6. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Trade debtors 6,643 -
Pension scheme prepayments (326 ) -
VAT 499 499
Net wages 15,208 -
22,024 499
7. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Trade creditors 1 -
Bank loans and overdrafts 2,486 -
Other loans 10,600 -
Other creditors (195 ) -
Director's loan account 7,737 6,770
20,629 6,770
8. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 30 September 2023
£ £
Trade creditors 473 -
Other loans 1,785 -
2,258 -
Page 4
Page 5
9. Share Capital
30 September 2024 30 September 2023
£ £
Allotted, Called up and fully paid 100 3,649
Page 5