Acorah Software Products - Accounts Production 16.1.300 true true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC399125 Mrs Julie Fraser iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC399125 2023-05-31 SC399125 2024-05-31 SC399125 2023-06-01 2024-05-31 SC399125 frs-core:CurrentFinancialInstruments 2024-05-31 SC399125 frs-core:FurnitureFittings 2023-06-01 2024-05-31 SC399125 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 SC399125 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 SC399125 frs-core:PlantMachinery 2024-05-31 SC399125 frs-core:PlantMachinery 2023-06-01 2024-05-31 SC399125 frs-core:PlantMachinery 2023-05-31 SC399125 frs-core:ShareCapital 2024-05-31 SC399125 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC399125 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC399125 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC399125 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC399125 frs-bus:EntityNoLongerTradingButTradedInPast 2023-06-01 2024-05-31 SC399125 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC399125 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC399125 frs-bus:Director1 2023-06-01 2024-05-31 SC399125 frs-countries:Scotland 2023-06-01 2024-05-31 SC399125 2022-05-31 SC399125 2023-05-31 SC399125 2022-06-01 2023-05-31 SC399125 frs-core:CurrentFinancialInstruments 2023-05-31 SC399125 frs-core:ShareCapital 2023-05-31 SC399125 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: SC399125
Puffin Homes Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
ABT & P Consultancy Services
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC399125
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,154 17,154
17,154 17,154
CURRENT ASSETS
Stocks 5 137,147 137,147
Debtors 6 3,602 3,602
Cash at bank and in hand 3,590 3,590
144,339 144,339
Creditors: Amounts Falling Due Within One Year 7 (175,824 ) (175,824 )
NET CURRENT ASSETS (LIABILITIES) (31,485 ) (31,485 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,331 ) (14,331 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36 ) (36 )
NET LIABILITIES (14,367 ) (14,367 )
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account (15,367 ) (15,367 )
SHAREHOLDERS' FUNDS (14,367) (14,367)
Page 1
Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Julie Fraser
Director
25/02/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Puffin Homes Limited is a private company, limited by shares, incorporated in Scotland, registered number SC399125 . The registered office is 56 Culcabock Avenue, Inverness, IV2 3RQ.
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. 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:
Freehold over 50 years
Leasehold over the lease term
Plant & Machinery over 5 years
Fixtures & Fittings over 5 years
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2023 18,150
As at 31 May 2024 18,150
Depreciation
As at 1 June 2023 996
As at 31 May 2024 996
Net Book Value
As at 31 May 2024 17,154
As at 1 June 2023 17,154
5. Stocks
2024 2023
£ £
Stock 137,147 137,147
Page 3
Page 4
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 147 147
VAT 3,455 3,455
3,602 3,602
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 175,824 175,824
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4