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 SC512122 Mr Vincent Lee Mrs Lynn Lee Mrs Lynn Lee Mr Vincent Lee true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC512122 2023-08-31 SC512122 2024-08-31 SC512122 2023-09-01 2024-08-31 SC512122 frs-core:CurrentFinancialInstruments 2024-08-31 SC512122 frs-core:Non-currentFinancialInstruments 2024-08-31 SC512122 frs-core:MotorVehicles 2024-08-31 SC512122 frs-core:MotorVehicles 2023-09-01 2024-08-31 SC512122 frs-core:MotorVehicles 2023-08-31 SC512122 frs-core:ShareCapital 2024-08-31 SC512122 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC512122 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC512122 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC512122 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC512122 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC512122 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC512122 1 2023-09-01 2024-08-31 SC512122 frs-bus:Director1 2023-09-01 2024-08-31 SC512122 frs-bus:Director2 2023-09-01 2024-08-31 SC512122 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 SC512122 frs-countries:Scotland 2023-09-01 2024-08-31 SC512122 2022-08-31 SC512122 2023-08-31 SC512122 2022-09-01 2023-08-31 SC512122 frs-core:CurrentFinancialInstruments 2023-08-31 SC512122 frs-core:Non-currentFinancialInstruments 2023-08-31 SC512122 frs-core:ShareCapital 2023-08-31 SC512122 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: SC512122
VHDL Planning Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Paterson Accountancy Ltd
29 Academy Place
Bathgate
EH48 1AS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC512122
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,152 9,942
8,152 9,942
CURRENT ASSETS
Debtors 131,988 128,934
Cash at bank and in hand 41,467 49,833
173,455 178,767
Creditors: Amounts Falling Due Within One Year 241 241
NET CURRENT ASSETS (LIABILITIES) 173,696 179,008
TOTAL ASSETS LESS CURRENT LIABILITIES 181,848 188,950
Creditors: Amounts Falling Due After More Than One Year 5 (5,000 ) (10,000 )
NET ASSETS 176,848 178,950
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 176,844 178,946
SHAREHOLDERS' FUNDS 176,848 178,950
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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 Vincent Lee
Director
11/02/2025
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
VHDL Planning Ltd Registered number SC512122 is a limited by shares company incorporated in Scotland. The Registered Office is 56 Milverton Avenue, Glasgow G61 4BG.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Motor Vehicles 18% reducing
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 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.
...CONTINUED
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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 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the Profit and Loss, directors report, and notes to the financial statements relating to the Profit and Loss. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 September 2023 9,942
As at 31 August 2024 9,942
Depreciation
As at 1 September 2023 -
Provided during the period 1,790
As at 31 August 2024 1,790
Net Book Value
As at 31 August 2024 8,152
As at 1 September 2023 9,942
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Cost or valuation as at 31 August 2024 represented by:
Motor Vehicles
£
At cost 9,942
9,942
5. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,000 10,000
6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Less: Finance charges allocated to future periods 241 241
7. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 4 4
Amount of Allotted, Called Up Share Capital 4 4
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Vincent Lee by virtue of his ownership of 100% of the issued share capital in the company.
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