Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC271242 Mr David Somerville Mrs Helena Somerville iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC271242 2023-04-30 SC271242 2024-04-30 SC271242 2023-05-01 2024-04-30 SC271242 frs-core:CurrentFinancialInstruments 2024-04-30 SC271242 frs-core:PlantMachinery 2024-04-30 SC271242 frs-core:PlantMachinery 2023-05-01 2024-04-30 SC271242 frs-core:PlantMachinery 2023-04-30 SC271242 frs-core:ShareCapital 2024-04-30 SC271242 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC271242 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC271242 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC271242 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC271242 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC271242 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC271242 frs-bus:Director1 2023-05-01 2024-04-30 SC271242 frs-bus:Director2 2023-05-01 2024-04-30 SC271242 frs-countries:Scotland 2023-05-01 2024-04-30 SC271242 2022-04-30 SC271242 2023-04-30 SC271242 2022-05-01 2023-04-30 SC271242 frs-core:CurrentFinancialInstruments 2023-04-30 SC271242 frs-core:ShareCapital 2023-04-30 SC271242 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC271242
David Somerville Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Graeme Scott & Co
Chartered Accountants
1A Huntly Terrace
Inverness
IV3 5PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC271242
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101 135
101 135
CURRENT ASSETS
Debtors 5 18,835 21,500
Cash at bank and in hand 22,254 54,179
41,089 75,679
Creditors: Amounts Falling Due Within One Year 6 (12,958 ) (38,103 )
NET CURRENT ASSETS (LIABILITIES) 28,131 37,576
TOTAL ASSETS LESS CURRENT LIABILITIES 28,232 37,711
NET ASSETS 28,232 37,711
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 28,230 37,709
SHAREHOLDERS' FUNDS 28,232 37,711
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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 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 David Somerville
Director
21/02/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
David Somerville Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC271242 . The registered office is Lower Balchraggan, Abriachan, Inverness, Highland, IV3 8LB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, Section 1A Small Entities, issued by the Financial Reporting Council. They are presented in £ sterling which is the company's functional currency.

These financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below.


2.2. Turnover
Turnover represents revenue earned under a wide variety of contracts to provide architectural services to third parties.

Revenue is earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under those contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including recoverable expenses and disbursements, but excluding Value Added Tax.

For incomplete contracts, an assessment is made of the extent to which revenue has been earned. This assessment takes into account the nature of the assignment, its stage of completion and relevant contract terms. Unbilled revenue is included in debtors, under 'amounts recoverable on contracts'.
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 basis
2.4. Financial Instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and directors' loans.

Trade debtors, trade creditors and directors' loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Trade debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in profit or loss.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.
Deferred tax is recognised on all 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.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.

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 account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 8,705
As at 30 April 2024 8,705
Depreciation
As at 1 May 2023 8,570
Provided during the period 34
As at 30 April 2024 8,604
Net Book Value
As at 30 April 2024 101
As at 1 May 2023 135
5. Debtors
2024 2023
£ £
Due within one year
Amounts recoverable on contracts 18,835 21,500
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,039 11,404
Corporation tax 4,606 8,720
Directors' loan accounts 6,313 17,979
12,958 38,103
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
At 30 April 2024, the company owed £6,313 to directors of the company (2023 £17,979). No interest has been charged by the company in respect of these loans, which are repayable on demand and classified in creditors due within one year.
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