Acorah Software Products - Accounts Production 16.0.110 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SC708050 Mr Brian Brash Ms Aimee Brash iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC708050 2023-08-31 SC708050 2024-08-31 SC708050 2023-09-01 2024-08-31 SC708050 frs-core:CurrentFinancialInstruments 2024-08-31 SC708050 frs-core:ShareCapital 2024-08-31 SC708050 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC708050 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC708050 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC708050 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC708050 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC708050 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC708050 frs-bus:Director1 2023-09-01 2024-08-31 SC708050 frs-bus:Director2 2023-09-01 2024-08-31 SC708050 frs-countries:Scotland 2023-09-01 2024-08-31 SC708050 2022-08-31 SC708050 2023-08-31 SC708050 2022-09-01 2023-08-31 SC708050 frs-core:CurrentFinancialInstruments 2023-08-31 SC708050 frs-core:ShareCapital 2023-08-31 SC708050 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: SC708050
Brash Lettings Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC708050
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 100
Cash at bank and in hand 8,291 3,658
8,291 3,758
Creditors: Amounts Falling Due Within One Year 5 (15,177 ) (7,183 )
NET CURRENT ASSETS (LIABILITIES) (6,886 ) (3,425 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,886 ) (3,425 )
NET LIABILITIES (6,886 ) (3,425 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (6,986 ) (3,525 )
SHAREHOLDERS' FUNDS (6,886) (3,425)
For the year ending 31 August 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 Brian Brash
Director
26th November 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Brash Lettings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC708050 . The registered office is 49 Chesters View, Bonnyrigg, EH19 3PU.
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 year was: 3 (2023: 4)
3 4
4. Debtors
2024 2023
£ £
Due within one year
Called up share capital not paid - 100
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
Other taxes and social security 1,333 1,332
VAT 8,694 850
Other creditors 345 -
Directors' loan accounts 4,804 5,000
15,177 7,183
6. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid - 100
Called Up Share Capital has been paid up 100 -
Amount of Allotted, Called Up Share Capital 100 100
Page 2