Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC481106 Ms Diane Paul true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC481106 2023-06-30 SC481106 2024-06-30 SC481106 2023-07-01 2024-06-30 SC481106 frs-core:CurrentFinancialInstruments 2024-06-30 SC481106 frs-core:ComputerEquipment 2024-06-30 SC481106 frs-core:ComputerEquipment 2023-07-01 2024-06-30 SC481106 frs-core:ComputerEquipment 2023-06-30 SC481106 frs-core:FurnitureFittings 2023-07-01 2024-06-30 SC481106 frs-core:MotorVehicles 2024-06-30 SC481106 frs-core:MotorVehicles 2023-07-01 2024-06-30 SC481106 frs-core:MotorVehicles 2023-06-30 SC481106 frs-core:PlantMachinery 2024-06-30 SC481106 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC481106 frs-core:PlantMachinery 2023-06-30 SC481106 frs-core:ShareCapital 2024-06-30 SC481106 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC481106 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC481106 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC481106 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC481106 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC481106 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC481106 1 2023-07-01 2024-06-30 SC481106 frs-core:DeferredTaxation 2023-07-01 2024-06-30 SC481106 frs-core:DeferredTaxation 2023-06-30 SC481106 frs-core:DeferredTaxation 2024-06-30 SC481106 frs-bus:Director1 2023-07-01 2024-06-30 SC481106 frs-countries:Scotland 2023-07-01 2024-06-30 SC481106 2022-06-30 SC481106 2023-06-30 SC481106 2022-07-01 2023-06-30 SC481106 frs-core:CurrentFinancialInstruments 2023-06-30 SC481106 frs-core:ShareCapital 2023-06-30 SC481106 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC481106
BP Haulage (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC481106
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,683 36,817
14,683 36,817
CURRENT ASSETS
Debtors 6 890 -
Cash at bank and in hand 18,955 112,368
19,845 112,368
Creditors: Amounts Falling Due Within One Year 7 (33,342 ) (140,902 )
NET CURRENT ASSETS (LIABILITIES) (13,497 ) (28,534 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,186 8,283
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,790 ) (5,759 )
NET (LIABILITIES)/ASSETS (1,604 ) 2,524
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account (1,614 ) 2,514
SHAREHOLDERS' FUNDS (1,604) 2,524
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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 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 Profit and Loss Account.
On behalf of the board
Ms Diane Paul
Director
06/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
BP Haulage (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC481106 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has ceased trading.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. No contracts were engaged upon in the year and therefore the company had a nil turnover in the year.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 & Equipment 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 15% reducing balance basis
Computer & Office Equipment 15% reducing balance basis
2.5. Stocks and Work in Progress
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
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4. Tangible Assets
Plant & Equipment Motor Vehicles Computer & Office Equipment Total
£ £ £ £
Cost
As at 1 July 2023 182,079 65,091 1,738 248,908
Disposals (62,065 ) (65,091 ) (1,738 ) (128,894 )
As at 30 June 2024 120,014 - - 120,014
Depreciation
As at 1 July 2023 157,214 54,054 823 212,091
Provided during the period 5,124 770 34 5,928
Disposals (57,007 ) (54,824 ) (857 ) (112,688 )
As at 30 June 2024 105,331 - - 105,331
Net Book Value
As at 30 June 2024 14,683 - - 14,683
As at 1 July 2023 24,865 11,037 915 36,817
5. Stocks
2024 2023
£ £
6. Debtors
2024 2023
£ £
Due within one year
VAT 126 -
PAYE and NI 764 -
890 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 61 56
VAT - 6,704
Accrued charges 2,355 2,748
Directors' loan accounts 30,926 131,394
33,342 140,902
The directors loan accounts are unsecured, interest free and have no fixed terms of repayment.
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2024 2023
£ £
Other timing differences 2,790 5,759
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9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2023 5,759 5,759
Utilised (2,969 ) (2,969)
Balance at 30 June 2024 2,790 2,790
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
11. Ultimate Controlling Party
The ultimate controlling party is the sole remaining director by virtue of her ownership of 100% of the issued share capital in the company.
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