Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC415224 Mr Kristopher Breadie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC415224 2024-01-31 SC415224 2025-01-31 SC415224 2024-02-01 2025-01-31 SC415224 frs-core:CurrentFinancialInstruments 2025-01-31 SC415224 frs-core:ComputerEquipment 2025-01-31 SC415224 frs-core:ComputerEquipment 2024-02-01 2025-01-31 SC415224 frs-core:ComputerEquipment 2024-01-31 SC415224 frs-core:FurnitureFittings 2025-01-31 SC415224 frs-core:FurnitureFittings 2024-02-01 2025-01-31 SC415224 frs-core:FurnitureFittings 2024-01-31 SC415224 frs-core:PlantMachinery 2024-02-01 2025-01-31 SC415224 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC415224 frs-bus:CompanyLimitedByGuarantee 2024-02-01 2025-01-31 SC415224 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC415224 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC415224 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC415224 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC415224 frs-bus:Director1 2024-02-01 2025-01-31 SC415224 frs-countries:Scotland 2024-02-01 2025-01-31 SC415224 2023-01-31 SC415224 2024-01-31 SC415224 2023-02-01 2024-01-31 SC415224 frs-core:CurrentFinancialInstruments 2024-01-31 SC415224 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: SC415224
Hadouken Tricking Academy Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
TaxAssist Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC415224
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,633 16,978
12,633 16,978
CURRENT ASSETS
Cash at bank and in hand 7,889 7,424
7,889 7,424
Creditors: Amounts Falling Due Within One Year 5 (4,445 ) (2,960 )
NET CURRENT ASSETS (LIABILITIES) 3,444 4,464
TOTAL ASSETS LESS CURRENT LIABILITIES 16,077 21,442
NET ASSETS 16,077 21,442
Income and Expenditure Account 16,077 21,442
MEMBERS' FUNDS 16,077 21,442
For the year ending 31 January 2025 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 Income and Expenditure Account.
On behalf of the board
Mr Kristopher Breadie
Director
25/02/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Hadouken Tricking Academy Limited is a private company, limited by guarantee, incorporated in Scotland, registered number SC415224 . The registered office is 19 Leyden Gardens, Glasgow, G20 9TP.
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 Plant & Machinery Reducing Balance 20%
Fixtures & Fittings Fixture and Fittings Reducing Balance 25%
Computer Equipment IT Equipment Reducing Balance 33.33%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 74,371 4,384 78,755
As at 31 January 2025 74,371 4,384 78,755
Depreciation
As at 1 February 2024 58,595 3,182 61,777
Provided during the period 3,944 401 4,345
As at 31 January 2025 62,539 3,583 66,122
Net Book Value
As at 31 January 2025 11,832 801 12,633
As at 1 February 2024 15,776 1,202 16,978
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 4,417 2,825
Taxation and social security 28 135
4,445 2,960
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3