Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 28 February 2022 false 1 April 2023 31 March 2024 31 March 2024 SC724548 Mr Attila Newey Miss Linda Holt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC724548 2023-03-31 SC724548 2024-03-31 SC724548 2023-04-01 2024-03-31 SC724548 frs-core:CurrentFinancialInstruments 2024-03-31 SC724548 frs-core:Non-currentFinancialInstruments 2024-03-31 SC724548 frs-core:BetweenOneFiveYears 2024-03-31 SC724548 frs-core:NetGoodwill 2024-03-31 SC724548 frs-core:NetGoodwill 2023-04-01 2024-03-31 SC724548 frs-core:NetGoodwill 2023-03-31 SC724548 frs-core:MotorVehicles 2024-03-31 SC724548 frs-core:MotorVehicles 2023-04-01 2024-03-31 SC724548 frs-core:MotorVehicles 2023-03-31 SC724548 frs-core:PlantMachinery 2024-03-31 SC724548 frs-core:PlantMachinery 2023-04-01 2024-03-31 SC724548 frs-core:PlantMachinery 2023-03-31 SC724548 frs-core:ShareCapital 2024-03-31 SC724548 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC724548 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC724548 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC724548 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC724548 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC724548 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC724548 frs-bus:Director1 2023-04-01 2024-03-31 SC724548 frs-bus:Director2 2023-04-01 2024-03-31 SC724548 frs-countries:Scotland 2023-04-01 2024-03-31 SC724548 2022-02-27 SC724548 2023-03-31 SC724548 2022-02-28 2023-03-31 SC724548 frs-core:CurrentFinancialInstruments 2023-03-31 SC724548 frs-core:Non-currentFinancialInstruments 2023-03-31 SC724548 frs-core:BetweenOneFiveYears 2023-03-31 SC724548 frs-core:ShareCapital 2023-03-31 SC724548 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: SC724548
Attila's Taxis Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Douglas Briggs FCCA, FMAAT
62 Wellesley Road
Methil
Leven
Fife
KY8 3AF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC724548
31 March 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 49,337 55,504
Tangible Assets 5 39,545 47,047
88,882 102,551
CURRENT ASSETS
Cash at bank and in hand 5,404 4,003
5,404 4,003
Creditors: Amounts Falling Due Within One Year 6 (80,214 ) (81,886 )
NET CURRENT ASSETS (LIABILITIES) (74,810 ) (77,883 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,072 24,668
Creditors: Amounts Falling Due After More Than One Year 7 (25,474 ) (20,008 )
NET (LIABILITIES)/ASSETS (11,402 ) 4,660
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (11,502 ) 4,560
SHAREHOLDERS' FUNDS (11,402) 4,660
Page 1
Page 2
For the year ending 31 March 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
Miss Linda Holt
Director
07/03/2025
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
Attila's Taxis Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC724548 . The registered office is Dreel House, Arncroach, Pittenweem, Fife, KY10 2RX.
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. 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 profit and loss account over its estimated economic life of 10 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:
Plant & Machinery Straight Line over 4 years
Motor Vehicles 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 61,671
As at 31 March 2024 61,671
Amortisation
As at 1 April 2023 6,167
Provided during the period 6,167
As at 31 March 2024 12,334
Net Book Value
As at 31 March 2024 49,337
As at 1 April 2023 55,504
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2023 2,329 60,400 62,729
Additions - 17,499 17,499
Disposals - (15,500 ) (15,500 )
As at 31 March 2024 2,329 62,399 64,728
Depreciation
As at 1 April 2023 582 15,100 15,682
Provided during the period 582 12,794 13,376
Disposals - (3,875 ) (3,875 )
As at 31 March 2024 1,164 24,019 25,183
Net Book Value
As at 31 March 2024 1,165 38,380 39,545
As at 1 April 2023 1,747 45,300 47,047
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 March 2023
£ £
Trade creditors 1 -
Accruals and deferred income 1,800 900
Directors' loan accounts 78,413 80,986
80,214 81,886
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 March 2023
£ £
Net obligations under finance lease and hire purchase contracts 25,474 20,008
Page 4
Page 5
8. Obligations Under Finance Leases and Hire Purchase
31 March 2024 31 March 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 25,474 20,008
9. Share Capital
31 March 2024 31 March 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5