Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SC456694 Mr Russell Ballantine Mr Craig Ballantine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC456694 2023-08-31 SC456694 2024-08-31 SC456694 2023-09-01 2024-08-31 SC456694 frs-core:CurrentFinancialInstruments 2024-08-31 SC456694 frs-core:ComputerEquipment 2024-08-31 SC456694 frs-core:ComputerEquipment 2023-09-01 2024-08-31 SC456694 frs-core:ComputerEquipment 2023-08-31 SC456694 frs-core:ShareCapital 2024-08-31 SC456694 frs-core:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 SC456694 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC456694 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC456694 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC456694 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC456694 frs-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 SC456694 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC456694 frs-bus:Director1 2023-09-01 2024-08-31 SC456694 frs-bus:Director2 2023-09-01 2024-08-31 SC456694 frs-countries:Scotland 2023-09-01 2024-08-31 SC456694 2022-08-31 SC456694 2023-08-31 SC456694 2022-09-01 2023-08-31 SC456694 frs-core:CurrentFinancialInstruments 2023-08-31 SC456694 frs-core:ShareCapital 2022-08-31 SC456694 frs-core:ShareCapital 2023-08-31 SC456694 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 SC456694 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 SC456694 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: SC456694
Telios Security Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Sutherland Black
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Telios Security Services Ltd for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Telios Security Services Ltd for the year ended 31 August 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-presentation-of-accounts.
This report is made solely to the directors of Telios Security Services Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Telios Security Services Ltd and state those matters that we have agreed to state to the directors of Telios Security Services Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-presentation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Telios Security Services Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Telios Security Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Telios Security Services Ltd . You consider that Telios Security Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Telios Security Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Signed
12/12/2024
Sutherland Black
Chartered Accountant
8 Deer Park Avenue
Livingston
West Lothian
EH54 8GA
Page 1
Page 2
Balance Sheet
Registered number: SC456694
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,298 2,214
1,298 2,214
CURRENT ASSETS
Debtors 5 335 3,863
Cash at bank and in hand 34,612 37,068
34,947 40,931
Creditors: Amounts Falling Due Within One Year 6 (75 ) (132 )
NET CURRENT ASSETS (LIABILITIES) 34,872 40,799
TOTAL ASSETS LESS CURRENT LIABILITIES 36,170 43,013
NET ASSETS 36,170 43,013
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 36,167 43,010
SHAREHOLDERS' FUNDS 36,170 43,013
Page 2
Page 3
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 Russell Ballantine
Director
12/12/2024
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 September 2022 3 51,866 51,869
Loss for the year and total comprehensive income - (7,356 ) (7,356)
Dividends paid - (1,500) (1,500)
As at 31 August 2023 and 1 September 2023 3 43,010 43,013
Loss for the year and total comprehensive income - (4,743 ) (4,743)
Dividends paid - (2,100) (2,100)
As at 31 August 2024 3 36,167 36,170
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Telios Security Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC456694 . The registered office is 39 Kaims Court, Kirkton South, Livingston, West Lothian, EH54 7DB.
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. 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:
Computer Equipment 33.33% SLM
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2023 2,749
As at 31 August 2024 2,749
Depreciation
As at 1 September 2023 535
Provided during the period 916
As at 31 August 2024 1,451
Net Book Value
As at 31 August 2024 1,298
As at 1 September 2023 2,214
Page 5
Page 6
5. Debtors
2024 2023
£ £
Due within one year
Corporation tax recoverable assets - 3,592
VAT 335 271
335 3,863
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Directors' loan accounts 75 132
75 132
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
Page 6