Acorah Software Products - Accounts Production 16.1.300 false true false 6 June 2023 5 December 2024 5 December 2024 SC771766 Mr Andrew Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC771766 2023-06-05 SC771766 2024-12-05 SC771766 2023-06-06 2024-12-05 SC771766 frs-core:CurrentFinancialInstruments 2024-12-05 SC771766 frs-core:FurnitureFittings 2024-12-05 SC771766 frs-core:FurnitureFittings 2023-06-06 2024-12-05 SC771766 frs-core:FurnitureFittings 2023-06-05 SC771766 frs-core:PlantMachinery 2024-12-05 SC771766 frs-core:PlantMachinery 2023-06-06 2024-12-05 SC771766 frs-core:PlantMachinery 2023-06-05 SC771766 frs-core:ShareCapital 2024-12-05 SC771766 frs-core:RetainedEarningsAccumulatedLosses 2024-12-05 SC771766 frs-bus:PrivateLimitedCompanyLtd 2023-06-06 2024-12-05 SC771766 frs-bus:FilletedAccounts 2023-06-06 2024-12-05 SC771766 frs-bus:SmallEntities 2023-06-06 2024-12-05 SC771766 frs-bus:AuditExempt-NoAccountantsReport 2023-06-06 2024-12-05 SC771766 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-06 2024-12-05 SC771766 frs-bus:Director1 2023-06-06 2024-12-05 SC771766 frs-bus:Director1 2023-06-05 SC771766 frs-bus:Director1 2024-12-05 SC771766 frs-countries:Scotland 2023-06-06 2024-12-05
Registered number: SC771766
24hs Boa Ltd
Unaudited Financial Statements
For the Period 6 June 2023 to 5 December 2024
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC771766
5 December 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 24,314
24,314
CURRENT ASSETS
Stocks 5 4,195
Debtors 6 26,389
Investments 7 388
Cash at bank and in hand 74,311
105,283
Creditors: Amounts Falling Due Within One Year 8 (98,106 )
NET CURRENT ASSETS (LIABILITIES) 7,177
TOTAL ASSETS LESS CURRENT LIABILITIES 31,491
NET ASSETS 31,491
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account 31,490
SHAREHOLDERS' FUNDS 31,491
Page 1
Page 2
For the period ending 5 December 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 Andrew Mitchell
Director
6 March 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
24hs Boa Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC771766 . The registered office is Unit 7 R F L House, Anderson Street, Dunblane, FK15 9AJ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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
Fixtures & Fittings 25% Reducing Balance
2.4. 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 period was: 6
6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 6 June 2023 - - -
Additions 7,834 22,338 30,172
As at 5 December 2024 7,834 22,338 30,172
Depreciation
As at 6 June 2023 - - -
Provided during the period 2,693 3,165 5,858
As at 5 December 2024 2,693 3,165 5,858
...CONTINUED
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Net Book Value
As at 5 December 2024 5,141 19,173 24,314
As at 6 June 2023 - - -
5. Stocks
5 December 2024
£
Stock 4,195
6. Debtors
5 December 2024
£
Due within one year
Other debtors 4,788
Due after more than one year
Amounts owed by participating interests 21,601
26,389
7. Current Asset Investments
5 December 2024
£
Short term deposits 388
8. Creditors: Amounts Falling Due Within One Year
5 December 2024
£
Trade creditors 43,066
Other loans 55,000
Other creditors 40
98,106
9. Share Capital
5 December 2024
£
Allotted, Called up and fully paid 1
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 6 June 2023 Amounts advanced Amounts repaid Amounts written off As at 5 December 2024
£ £ £ £ £
Mr Andrew Mitchell - 2,000 - - 2,000
The above loan is unsecured, interest free and repayable on demand.
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