Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC417835 Mr William Mackay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC417835 2023-04-30 SC417835 2024-04-30 SC417835 2023-05-01 2024-04-30 SC417835 frs-core:CurrentFinancialInstruments 2024-04-30 SC417835 frs-core:Non-currentFinancialInstruments 2024-04-30 SC417835 frs-core:FurnitureFittings 2024-04-30 SC417835 frs-core:FurnitureFittings 2023-05-01 2024-04-30 SC417835 frs-core:FurnitureFittings 2023-04-30 SC417835 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 SC417835 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 SC417835 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 SC417835 frs-core:MotorVehicles 2024-04-30 SC417835 frs-core:MotorVehicles 2023-05-01 2024-04-30 SC417835 frs-core:MotorVehicles 2023-04-30 SC417835 frs-core:PlantMachinery 2024-04-30 SC417835 frs-core:PlantMachinery 2023-05-01 2024-04-30 SC417835 frs-core:PlantMachinery 2023-04-30 SC417835 frs-core:ShareCapital 2024-04-30 SC417835 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC417835 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC417835 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC417835 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC417835 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC417835 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC417835 frs-bus:Director1 2023-05-01 2024-04-30 SC417835 frs-countries:Scotland 2023-05-01 2024-04-30 SC417835 2022-04-30 SC417835 2023-04-30 SC417835 2022-05-01 2023-04-30 SC417835 frs-core:CurrentFinancialInstruments 2023-04-30 SC417835 frs-core:Non-currentFinancialInstruments 2023-04-30 SC417835 frs-core:ShareCapital 2023-04-30 SC417835 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC417835
NORTH COAST ACCESS SERVICES LTD
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC417835
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,523 16,542
20,523 16,542
CURRENT ASSETS
Stocks 5 500 500
Debtors 6 - 7,444
Cash at bank and in hand 4,600 1,616
5,100 9,560
Creditors: Amounts Falling Due Within One Year 7 (5,260 ) (4,541 )
NET CURRENT ASSETS (LIABILITIES) (160 ) 5,019
TOTAL ASSETS LESS CURRENT LIABILITIES 20,363 21,561
Creditors: Amounts Falling Due After More Than One Year 8 (2,730 ) (5,186 )
NET ASSETS 17,633 16,375
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 17,632 16,374
SHAREHOLDERS' FUNDS 17,633 16,375
Page 1
Page 2
For the year 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 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 William Mackay
Director
18/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NORTH COAST ACCESS SERVICES LTD is a private company, limited by shares, incorporated in Scotland, registered number SC417835 . The registered office is 3a Park Circus, Ayr, KA7 2DJ.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:
Leasehold Nil
Plant & Machinery 20% reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 20% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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 as follows:
2024 2023
Office and administration 1 1
1 1
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2023 10,041 14,333 9,900 1,231 35,505
Additions - 6,600 - - 6,600
As at 30 April 2024 10,041 20,933 9,900 1,231 42,105
Depreciation
As at 1 May 2023 - 8,176 9,899 888 18,963
Provided during the period - 2,551 - 68 2,619
As at 30 April 2024 - 10,727 9,899 956 21,582
Net Book Value
As at 30 April 2024 10,041 10,206 1 275 20,523
As at 1 May 2023 10,041 6,157 1 343 16,542
5. Stocks
2024 2023
£ £
Materials 500 500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 7,444
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,456 2,395
Accruals and deferred income 913 1,826
Director's loan account 1,891 320
5,260 4,541
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,730 5,186
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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