Acorah Software Products - Accounts Production 16.1.300 false true false 3 February 2023 29 February 2024 29 February 2024 SC757619 Mr Laurie Irving iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC757619 2023-02-02 SC757619 2024-02-29 SC757619 2023-02-03 2024-02-29 SC757619 frs-core:Non-currentFinancialInstruments 2024-02-29 SC757619 frs-core:BetweenOneFiveYears 2024-02-29 SC757619 frs-core:FurnitureFittings 2023-02-03 2024-02-29 SC757619 frs-core:MotorVehicles 2023-02-03 2024-02-29 SC757619 frs-core:PlantMachinery 2023-02-03 2024-02-29 SC757619 frs-core:WithinOneYear 2024-02-29 SC757619 frs-core:ShareCapital 2024-02-29 SC757619 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 SC757619 frs-bus:PrivateLimitedCompanyLtd 2023-02-03 2024-02-29 SC757619 frs-bus:AbridgedAccounts 2023-02-03 2024-02-29 SC757619 frs-bus:SmallEntities 2023-02-03 2024-02-29 SC757619 frs-bus:AuditExempt-NoAccountantsReport 2023-02-03 2024-02-29 SC757619 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-03 2024-02-29 SC757619 frs-bus:Director1 2023-02-03 2024-02-29 SC757619 frs-countries:Scotland 2023-02-03 2024-02-29
Registered number: SC757619
Heating Care Dumfries Ltd
Unaudited ABRIDGED Financial Statements
For the Period 3 February 2023 to 29 February 2024
Together We Count Limited
87 Heeley Bank Road
Sheffield
South Yorkshire
S2 3GL
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC757619
29 February 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 43,747
43,747
CURRENT ASSETS
Debtors 33,658
Cash at bank and in hand 28,824
62,482
Creditors: Amounts Falling Due Within One Year (48,540 )
NET CURRENT ASSETS (LIABILITIES) 13,942
TOTAL ASSETS LESS CURRENT LIABILITIES 57,689
Creditors: Amounts Falling Due After More Than One Year (20,693 )
NET ASSETS 36,996
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 36,896
SHAREHOLDERS' FUNDS 36,996
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For the period ending 29 February 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 29 February 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Laurie Irving
Director
10 February 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Heating Care Dumfries Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC757619 . The registered office is Unit 5 58 Queen Street, Dumfries, Scotland, DG1 2JP.
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.
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:
Plant & Machinery 25% Reducing balance method
Motor Vehicles 25% Reducing balance method
Fixtures & Fittings 25% Reducing balance method
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
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4. Tangible Assets
Total
£
Cost
As at 3 February 2023 -
Additions 58,330
As at 29 February 2024 58,330
Depreciation
As at 3 February 2023 -
Provided during the period 14,583
As at 29 February 2024 14,583
Net Book Value
As at 29 February 2024 43,747
As at 3 February 2023 -
5. Obligations Under Finance Leases and Hire Purchase
29 February 2024
£
The future minimum finance lease payments are as follows:
Not later than one year 5,998
Later than one year and not later than five years 20,693
26,691
26,691
6. Share Capital
29 February 2024
£
Allotted, Called up and fully paid 100
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