Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC627147 Mr Richard Stark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC627147 2023-04-30 SC627147 2024-04-30 SC627147 2023-05-01 2024-04-30 SC627147 frs-core:CurrentFinancialInstruments 2024-04-30 SC627147 frs-core:Non-currentFinancialInstruments 2024-04-30 SC627147 frs-core:ComputerEquipment 2024-04-30 SC627147 frs-core:ComputerEquipment 2023-05-01 2024-04-30 SC627147 frs-core:ComputerEquipment 2023-04-30 SC627147 frs-core:ShareCapital 2024-04-30 SC627147 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC627147 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC627147 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC627147 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC627147 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 SC627147 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC627147 frs-bus:Director1 2023-05-01 2024-04-30 SC627147 frs-bus:Director1 2023-04-30 SC627147 frs-bus:Director1 2024-04-30 SC627147 frs-countries:Scotland 2023-05-01 2024-04-30 SC627147 2022-04-30 SC627147 2023-04-30 SC627147 2022-05-01 2023-04-30 SC627147 frs-core:CurrentFinancialInstruments 2023-04-30 SC627147 frs-core:Non-currentFinancialInstruments 2023-04-30 SC627147 frs-core:ShareCapital 2023-04-30 SC627147 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC627147
StarkCoast 3D Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of StarkCoast 3D Ltd For The Year Ended 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of StarkCoast 3D Ltd 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 us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of StarkCoast 3D Ltd , as a body, in accordance with the terms of our engagement letter dated 31 January 2023. Our work has been undertaken solely to prepare for your approval the accounts of StarkCoast 3D Ltd and state those matters that we have agreed to state to the director of StarkCoast 3D Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than StarkCoast 3D Ltd and its director as a body for our work or for this report.
It is your duty to ensure that StarkCoast 3D 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 StarkCoast 3D Ltd . You consider that StarkCoast 3D 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 StarkCoast 3D 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 financial statements.
Signed
31/01/2025
CRH Accounting Ltd
1 Quays Reach
Carolina Way
Salford
M50 2ZY
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Balance Sheet
Registered number: SC627147
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 10,060 12,593
Cash at bank and in hand 2,364 11,315
12,424 23,908
Creditors: Amounts Falling Due Within One Year 6 (6,124 ) (7,847 )
NET CURRENT ASSETS (LIABILITIES) 6,300 16,061
TOTAL ASSETS LESS CURRENT LIABILITIES 6,300 16,061
Creditors: Amounts Falling Due After More Than One Year 7 (4,229 ) (6,583 )
NET ASSETS 2,071 9,478
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 2,070 9,477
SHAREHOLDERS' FUNDS 2,071 9,478
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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 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 Richard Stark
Director
31/01/2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
StarkCoast 3D Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC627147 . The registered office is 17-19 Castle Place, Montrose, Scotland, DD10 8AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency is pounds sterling (GBP) and all amounts in these financial statements are rounded to the nearest pound.
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:
Computer Equipment 50% straight line per annum
2.4. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to or from related parties and investments in non-puttable ordinary shares.

Financial liabilities and equity are classified according to the substance of the of the financial instrument's contractual obligations rather than its legal form.

The company's cash at bank and in hand and trade and other debtors and its trade and other creditors are measured initially at the transaction price, including transaction costs, and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year are measured at the undiscounted amount of cash or other consideration expected to be paid or received.


2.5. 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.
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2.6. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 1,303
As at 30 April 2024 1,303
Depreciation
As at 1 May 2023 1,303
As at 30 April 2024 1,303
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,018 7,846
Director's loan account 2,042 4,747
10,060 12,593
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,556 2,556
Corporation tax 3,568 5,291
6,124 7,847
The company received a Bounce Bank Loan of £12,000 repayable over 5 years, with an APR of 2.5%. The first 12 months interest is charged at 0% APR, with capital repayments starting on 28 February 2022.
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,229 6,583
The company received a Bounce Bank Loan of £12,000 repayable over 5 years, with an APR of 2.5%. The first 12 months interest is charged at 0% APR, with capital repayments starting on 28 February 2022.
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Richard Stark 4,747 - 2,705 - 2,042
The above loan is unsecured and repayable on demand. No interest was charged during the year. 
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