Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC255823 Linda Tarbet Gillian Tarbet Gillian Tarbet iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC255823 2023-09-30 SC255823 2024-09-30 SC255823 2023-10-01 2024-09-30 SC255823 frs-core:CurrentFinancialInstruments 2024-09-30 SC255823 frs-core:ComputerEquipment 2024-09-30 SC255823 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC255823 frs-core:ComputerEquipment 2023-09-30 SC255823 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC255823 frs-core:NetGoodwill 2024-09-30 SC255823 frs-core:NetGoodwill 2023-10-01 2024-09-30 SC255823 frs-core:NetGoodwill 2023-09-30 SC255823 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 SC255823 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 SC255823 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 SC255823 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC255823 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC255823 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 SC255823 frs-core:ShareCapital 2024-09-30 SC255823 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC255823 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC255823 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC255823 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC255823 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC255823 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC255823 frs-bus:Director1 2023-10-01 2024-09-30 SC255823 frs-bus:Director2 2023-10-01 2024-09-30 SC255823 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 SC255823 frs-countries:Scotland 2023-10-01 2024-09-30 SC255823 2022-09-30 SC255823 2023-09-30 SC255823 2022-10-01 2023-09-30 SC255823 frs-core:CurrentFinancialInstruments 2023-09-30 SC255823 frs-core:ShareCapital 2023-09-30 SC255823 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC255823
D.G. Tarbet (Pharmacy) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC255823
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 45,335 90,444
Tangible Assets 5 113,168 118,161
158,503 208,605
CURRENT ASSETS
Stocks 6 41,611 47,411
Debtors 7 152,406 192,756
Investments 8 176,030 259,151
Cash at bank and in hand 395,578 292,976
765,625 792,294
Creditors: Amounts Falling Due Within One Year 9 (289,497 ) (291,198 )
NET CURRENT ASSETS (LIABILITIES) 476,128 501,096
TOTAL ASSETS LESS CURRENT LIABILITIES 634,631 709,701
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,607 ) -
NET ASSETS 631,024 709,701
CAPITAL AND RESERVES
Called up share capital 10 2 2
Income Statement 631,022 709,699
SHAREHOLDERS' FUNDS 631,024 709,701
Page 1
Page 2
For the year ending 30 September 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 Income Statement.
On behalf of the board
Gillian Tarbet
Director
25/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D.G. Tarbet (Pharmacy) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC255823 . The registered office is 1236 Royston Road, Glasgow, G33 1EX.
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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 20 years.
2.4. 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 Nil
Leasehold 10% Cost
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
2.5. 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.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 902,188
As at 30 September 2024 902,188
Amortisation
As at 1 October 2023 811,744
Provided during the period 45,109
As at 30 September 2024 856,853
Net Book Value
As at 30 September 2024 45,335
As at 1 October 2023 90,444
5. Tangible Assets
Land & Property
Freehold Leasehold Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 91,750 165,647 59,010 316,407
As at 30 September 2024 91,750 165,647 59,010 316,407
Depreciation
As at 1 October 2023 - 146,736 51,510 198,246
Provided during the period - 2,518 2,475 4,993
As at 30 September 2024 - 149,254 53,985 203,239
Net Book Value
As at 30 September 2024 91,750 16,393 5,025 113,168
As at 1 October 2023 91,750 18,911 7,500 118,161
6. Stocks
2024 2023
£ £
Stock 41,611 47,411
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 138,468 177,414
VAT 13,938 15,342
152,406 192,756
Page 4
Page 5
8. Current Asset Investments
2024 2023
£ £
Listed investments - 83,121
Unlisted investments 176,030 176,030
176,030 259,151
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 149,112 156,890
Corporation tax 57,135 55,830
Other taxes and social security 5,442 3,678
Other creditors 4,649 39,240
Accruals and deferred income 4,763 4,390
Directors' loan accounts 68,396 31,170
289,497 291,198
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5