Acorah Software Products - Accounts Production 16.1.300 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC602710 Mrs A Snowie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC602710 2023-04-30 SC602710 2024-04-30 SC602710 2023-05-01 2024-04-30 SC602710 frs-core:CurrentFinancialInstruments 2024-04-30 SC602710 frs-core:Non-currentFinancialInstruments 2024-04-30 SC602710 frs-core:ComputerEquipment 2024-04-30 SC602710 frs-core:ComputerEquipment 2023-05-01 2024-04-30 SC602710 frs-core:ComputerEquipment 2023-04-30 SC602710 frs-core:FurnitureFittings 2024-04-30 SC602710 frs-core:FurnitureFittings 2023-05-01 2024-04-30 SC602710 frs-core:FurnitureFittings 2023-04-30 SC602710 frs-core:PlantMachinery 2024-04-30 SC602710 frs-core:PlantMachinery 2023-05-01 2024-04-30 SC602710 frs-core:PlantMachinery 2023-04-30 SC602710 frs-core:ShareCapital 2024-04-30 SC602710 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC602710 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC602710 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC602710 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC602710 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC602710 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC602710 frs-bus:Director1 2023-05-01 2024-04-30 SC602710 frs-countries:Scotland 2023-05-01 2024-04-30 SC602710 2022-04-30 SC602710 2023-04-30 SC602710 2022-05-01 2023-04-30 SC602710 frs-core:CurrentFinancialInstruments 2023-04-30 SC602710 frs-core:Non-currentFinancialInstruments 2023-04-30 SC602710 frs-core:ShareCapital 2023-04-30 SC602710 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC602710
Gogar Hire Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC602710
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,216 2,570
3,216 2,570
CURRENT ASSETS
Debtors 5 18,260 25,825
Cash at bank and in hand 4,749 6,523
23,009 32,348
Creditors: Amounts Falling Due Within One Year 6 (7,124 ) (9,066 )
NET CURRENT ASSETS (LIABILITIES) 15,885 23,282
TOTAL ASSETS LESS CURRENT LIABILITIES 19,101 25,852
Creditors: Amounts Falling Due After More Than One Year 7 (28,240 ) (33,796 )
NET LIABILITIES (9,139 ) (7,944 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (9,239 ) (8,044 )
SHAREHOLDERS' FUNDS (9,139) (7,944)
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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 her 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
Mrs A Snowie
Director
30 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gogar Hire Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC602710 . The registered office is East Gogar, Blairlogie, Stirling, FK9 5QB.
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. Going Concern Disclosure
Given the company's net liabilities position, the company has received assurance from the director that she will continue to give financial support to the company as required over the next 12 months to meet any liabilities as they fall due. The financial statements have been prepared on a going concern basis.
2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.
2.4. 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 33.3% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 33.3% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 14,400 1,072 18,759 34,231
Additions - - 3,101 3,101
As at 30 April 2024 14,400 1,072 21,860 37,332
Depreciation
As at 1 May 2023 13,860 482 17,319 31,661
Provided during the period 540 215 1,700 2,455
As at 30 April 2024 14,400 697 19,019 34,116
Net Book Value
As at 30 April 2024 - 375 2,841 3,216
As at 1 May 2023 540 590 1,440 2,570
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,741 843
Prepayments and accrued income - 59
Other debtors 1,500 -
VAT 296 -
Amounts owed by related parties 11,723 24,923
18,260 25,825
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 5,556 5,556
Corporation tax 452 452
VAT - 317
Accruals and deferred income 875 1,750
Director's loan account 241 991
7,124 9,066
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 28,240 33,796
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
At 30 April 2024, the company was owed £11,723 (2023: £24,923) by Gogar Services Limited.
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