Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC672950 Mr Alistair McClymont iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC672950 2023-09-30 SC672950 2024-09-30 SC672950 2023-10-01 2024-09-30 SC672950 frs-core:CurrentFinancialInstruments 2024-09-30 SC672950 frs-core:ComputerEquipment 2024-09-30 SC672950 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC672950 frs-core:ComputerEquipment 2023-09-30 SC672950 frs-core:PlantMachinery 2024-09-30 SC672950 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC672950 frs-core:PlantMachinery 2023-09-30 SC672950 frs-core:ShareCapital 2024-09-30 SC672950 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC672950 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC672950 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC672950 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC672950 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC672950 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC672950 frs-bus:Director1 2023-10-01 2024-09-30 SC672950 frs-countries:Scotland 2023-10-01 2024-09-30 SC672950 2022-09-30 SC672950 2023-09-30 SC672950 2022-10-01 2023-09-30 SC672950 frs-core:CurrentFinancialInstruments 2023-09-30 SC672950 frs-core:ShareCapital 2023-09-30 SC672950 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC672950
AMCC Studio Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC672950
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,108 2,652
1,108 2,652
CURRENT ASSETS
Debtors 5 1,000 -
Cash at bank and in hand 12,889 12,604
13,889 12,604
Creditors: Amounts Falling Due Within One Year 6 (4,823 ) (3,103 )
NET CURRENT ASSETS (LIABILITIES) 9,066 9,501
TOTAL ASSETS LESS CURRENT LIABILITIES 10,174 12,153
NET ASSETS 10,174 12,153
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 10,173 12,152
SHAREHOLDERS' FUNDS 10,174 12,153
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 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 Alistair McClymont
Director
20th January 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
AMCC Studio Limited is a private company, limited by shares, incorporated in Scotland, registered number SC672950 . The registered office is 6 Buckstone Grove, Edinburgh, EH10 6PF.
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 25%
Computer Equipment 33% Straight Line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 4,844 2,914 7,758
As at 30 September 2024 4,844 2,914 7,758
Depreciation
As at 1 October 2023 2,525 2,581 5,106
Provided during the period 1,211 333 1,544
As at 30 September 2024 3,736 2,914 6,650
Net Book Value
As at 30 September 2024 1,108 - 1,108
As at 1 October 2023 2,319 333 2,652
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,000 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Bank loans and overdrafts 732 -
Accruals and deferred income 300 300
Director's loan account 3,790 2,803
4,823 3,103
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4