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 SC382378 Mr Bryan Hurst Mrs Mailin Hurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC382378 2023-08-31 SC382378 2024-08-31 SC382378 2023-09-01 2024-08-31 SC382378 frs-core:CurrentFinancialInstruments 2024-08-31 SC382378 frs-core:Non-currentFinancialInstruments 2024-08-31 SC382378 frs-core:BetweenOneFiveYears 2024-08-31 SC382378 frs-core:ComputerEquipment 2024-08-31 SC382378 frs-core:ComputerEquipment 2023-09-01 2024-08-31 SC382378 frs-core:ComputerEquipment 2023-08-31 SC382378 frs-core:FurnitureFittings 2024-08-31 SC382378 frs-core:FurnitureFittings 2023-09-01 2024-08-31 SC382378 frs-core:FurnitureFittings 2023-08-31 SC382378 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 SC382378 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 SC382378 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 SC382378 frs-core:MotorVehicles 2024-08-31 SC382378 frs-core:MotorVehicles 2023-09-01 2024-08-31 SC382378 frs-core:MotorVehicles 2023-08-31 SC382378 frs-core:PlantMachinery 2024-08-31 SC382378 frs-core:PlantMachinery 2023-09-01 2024-08-31 SC382378 frs-core:PlantMachinery 2023-08-31 SC382378 frs-core:WithinOneYear 2024-08-31 SC382378 frs-core:ShareCapital 2024-08-31 SC382378 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC382378 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC382378 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC382378 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC382378 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC382378 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC382378 frs-bus:Director1 2023-09-01 2024-08-31 SC382378 frs-bus:Director2 2023-09-01 2024-08-31 SC382378 frs-core:CurrentFinancialInstruments 1 2024-08-31 SC382378 frs-countries:Scotland 2023-09-01 2024-08-31 SC382378 2022-08-31 SC382378 2023-08-31 SC382378 2022-09-01 2023-08-31 SC382378 frs-core:CurrentFinancialInstruments 2023-08-31 SC382378 frs-core:Non-currentFinancialInstruments 2023-08-31 SC382378 frs-core:BetweenOneFiveYears 2023-08-31 SC382378 frs-core:WithinOneYear 2023-08-31 SC382378 frs-core:ShareCapital 2023-08-31 SC382378 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 SC382378 frs-core:CurrentFinancialInstruments 1 2023-08-31
Registered number: SC382378
The Print Box Scotland Ltd
Financial Statements
For The Year Ended 31 August 2024
Murray Accountancy & Tax Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC382378
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 146,864 175,112
146,864 175,112
CURRENT ASSETS
Debtors 5 150,480 130,282
Cash at bank and in hand 31,566 39,330
182,046 169,612
Creditors: Amounts Falling Due Within One Year 6 (131,008 ) (81,365 )
NET CURRENT ASSETS (LIABILITIES) 51,038 88,247
TOTAL ASSETS LESS CURRENT LIABILITIES 197,902 263,359
Creditors: Amounts Falling Due After More Than One Year 7 (26,084 ) (93,573 )
NET ASSETS 171,818 169,786
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 170,818 168,786
SHAREHOLDERS' FUNDS 171,818 169,786
Page 1
Page 2
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 Bryan Hurst
Director
28/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Print Box Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC382378 . The registered office is 684 Argyle Street, Glasgow, G3 8GT.
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:
Leasehold 25% WDV
Plant & Machinery 25% WDV
Motor Vehicles 25% WDV
Fixtures & Fittings 25% WDV
Computer Equipment 25% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2023 75,080 111,909 184,816 52,675
Additions - 18,885 87,854 3,673
Disposals - - (137,338 ) -
As at 31 August 2024 75,080 130,794 135,332 56,348
Depreciation
As at 1 September 2023 49,527 83,555 86,498 34,953
Provided during the period 6,388 11,810 24,037 5,348
Disposals - - (47,315 ) -
As at 31 August 2024 55,915 95,365 63,220 40,301
Net Book Value
As at 31 August 2024 19,165 35,429 72,112 16,047
As at 1 September 2023 25,553 28,354 98,318 17,722
Computer Equipment Total
£ £
Cost
As at 1 September 2023 21,467 445,947
Additions 315 110,727
Disposals - (137,338 )
As at 31 August 2024 21,782 419,336
Depreciation
As at 1 September 2023 16,302 270,835
Provided during the period 1,369 48,952
Disposals - (47,315 )
As at 31 August 2024 17,671 272,472
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 August 2024 4,111 146,864
As at 1 September 2023 5,165 175,112
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 59,893 42,650
Bromy Properties Ltd 82,582 82,582
Via-duct Scotland Ltd 5,050 5,050
VAT 2,955 -
150,480 130,282
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 15,343 35,896
Trade creditors 38,808 14,880
Bank loans and overdrafts 15,305 13,725
Corporation tax 43,962 3,212
VAT - 7,202
Accruals and deferred income 17,590 6,450
131,008 81,365
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,212 71,539
Bank loans 14,872 22,034
26,084 93,573
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,343 35,896
Later than one year and not later than five years 11,212 71,539
26,555 107,435
26,555 107,435
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5