Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC604303 Mr William Little true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC604303 2023-06-30 SC604303 2024-06-30 SC604303 2023-07-01 2024-06-30 SC604303 frs-core:CurrentFinancialInstruments 2024-06-30 SC604303 frs-core:Non-currentFinancialInstruments 2024-06-30 SC604303 frs-core:FurnitureFittings 2024-06-30 SC604303 frs-core:FurnitureFittings 2023-07-01 2024-06-30 SC604303 frs-core:FurnitureFittings 2023-06-30 SC604303 frs-core:ShareCapital 2024-06-30 SC604303 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC604303 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC604303 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC604303 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC604303 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC604303 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC604303 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 SC604303 frs-bus:OrdinaryShareClass1 2024-06-30 SC604303 1 2023-07-01 2024-06-30 SC604303 frs-bus:Director1 2023-07-01 2024-06-30 SC604303 frs-bus:Director1 2023-06-30 SC604303 frs-bus:Director1 2024-06-30 SC604303 frs-core:CurrentFinancialInstruments 2 2024-06-30 SC604303 frs-countries:Scotland 2023-07-01 2024-06-30 SC604303 2022-06-30 SC604303 2023-06-30 SC604303 2022-07-01 2023-06-30 SC604303 frs-core:CurrentFinancialInstruments 2023-06-30 SC604303 frs-core:Non-currentFinancialInstruments 2023-06-30 SC604303 frs-core:ShareCapital 2023-06-30 SC604303 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC604303 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 SC604303 frs-core:CurrentFinancialInstruments 2 2023-06-30
Registered number: SC604303
Little America (Blairgowrie) Limited
Financial Statements
For The Year Ended 30 June 2024
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC604303
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 36,366 58,460
Cash at bank and in hand 220 311
36,586 58,771
Creditors: Amounts Falling Due Within One Year 6 (14,285 ) (21,057 )
NET CURRENT ASSETS (LIABILITIES) 22,301 37,714
TOTAL ASSETS LESS CURRENT LIABILITIES 22,301 37,714
Creditors: Amounts Falling Due After More Than One Year 7 (22,119 ) (25,000 )
NET ASSETS 182 12,714
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 82 12,614
SHAREHOLDERS' FUNDS 182 12,714
Page 1
Page 2
For the year ending 30 June 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.
On behalf of the board
Mr William Little
Director
26th February 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
Little America (Blairgowrie) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC604303 . The registered office is 4 WELLMEADOW , BLAIRGOWRIE, PERTHSHIRE, PH10 6ND.
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:
Fixtures & Fittings 15% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 1 1
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2023 420
As at 30 June 2024 420
Depreciation
As at 1 July 2023 420
As at 30 June 2024 420
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Other debtors recoverable 8,920 14,542
Director's loan account 27,446 43,918
36,366 58,460
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,564 3,804
Corporation tax 9,121 14,542
Other taxes and social security - 1,211
Accruals and deferred income 600 1,500
14,285 21,057
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 22,119 25,000
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
9. Directors Advances, Credits and Guarantees
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr William Little 43,918 2,979 19,451 - 27,446
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr William Little by virtue of his ownership of 100% of the issued share capital in the company.
Page 4