Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SC308003 Derek McKay Alison Craig iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC308003 2023-01-31 SC308003 2024-01-31 SC308003 2023-02-01 2024-01-31 SC308003 frs-core:CurrentFinancialInstruments 2024-01-31 SC308003 frs-core:Non-currentFinancialInstruments 2024-01-31 SC308003 frs-core:FurnitureFittings 2024-01-31 SC308003 frs-core:FurnitureFittings 2023-02-01 2024-01-31 SC308003 frs-core:FurnitureFittings 2023-01-31 SC308003 frs-core:ShareCapital 2024-01-31 SC308003 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC308003 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC308003 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC308003 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC308003 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC308003 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC308003 frs-bus:Director1 2023-02-01 2024-01-31 SC308003 frs-bus:Director2 2023-02-01 2024-01-31 SC308003 frs-countries:Scotland 2023-02-01 2024-01-31 SC308003 2022-01-31 SC308003 2023-01-31 SC308003 2022-02-01 2023-01-31 SC308003 frs-core:CurrentFinancialInstruments 2023-01-31 SC308003 frs-core:Non-currentFinancialInstruments 2023-01-31 SC308003 frs-core:ShareCapital 2023-01-31 SC308003 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: SC308003
Reid Shepherd & Company Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC308003
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 71,656 71,656
Cash at bank and in hand 3,245 16,759
74,901 88,415
Creditors: Amounts Falling Due Within One Year 6 (37,727 ) (51,241 )
NET CURRENT ASSETS (LIABILITIES) 37,174 37,174
TOTAL ASSETS LESS CURRENT LIABILITIES 37,174 37,174
Creditors: Amounts Falling Due After More Than One Year 7 (48,351 ) (48,351 )
NET LIABILITIES (11,177 ) (11,177 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (11,277 ) (11,277 )
SHAREHOLDERS' FUNDS (11,177) (11,177)
Page 1
Page 2
For the year ending 31 January 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
Derek McKay
Director
29/01/2025
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
Reid Shepherd & Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC308003 . The registered office is 14 Newton Place, Glasgow, G3 7PY.
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 rendering of services.

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:
Fixtures & Fittings 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2023 4,925
As at 31 January 2024 4,925
Depreciation
As at 1 February 2023 4,925
As at 31 January 2024 4,925
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 20,162 20,162
Other debtors 37,600 37,600
Amounts owed by associates 13,894 13,894
71,656 71,656
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,482 4,483
Corporation tax 21,943 21,943
Other taxes and social security 1,590 10,199
VAT - 4,904
Accruals and deferred income 9,712 9,712
37,727 51,241
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 48,351 48,351
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4