Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false true No description of principal activity 1 August 2023 31 July 2024 31 July 2024 SC560830 Dr Carsten Giebeler Mr Benjamin Wiesent iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC560830 2023-07-31 SC560830 2024-07-31 SC560830 2023-08-01 2024-07-31 SC560830 frs-core:CurrentFinancialInstruments 2024-07-31 SC560830 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC560830 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 SC560830 frs-bus:Micro-entities 2023-08-01 2024-07-31 SC560830 frs-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 SC560830 frs-bus:Director1 2023-08-01 2024-07-31 SC560830 frs-bus:Director2 2023-08-01 2024-07-31 SC560830 2022-07-31 SC560830 2023-07-31 SC560830 2022-08-01 2023-07-31 SC560830 frs-core:CurrentFinancialInstruments 2023-07-31
Registered number: SC560830
Spectrolytic Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Westgarth Financial Management Limited
Chartered Accountants
36 Westgarth Avenue
Colinton
Edinburgh
EH13 0BD
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Spectrolytic Ltd for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Spectrolytic Ltd for the year ended 31 July 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-presentation-of-accounts.
This report is made solely to the directors of Spectrolytic Ltd , as a body, in accordance with the terms of our engagement letter dated 6 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Spectrolytic Ltd and state those matters that we have agreed to state to the directors of Spectrolytic Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-presentation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spectrolytic Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Spectrolytic Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Spectrolytic Ltd . You consider that Spectrolytic Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Spectrolytic Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Signed
Murray Steele
06/03/2025
Westgarth Financial Management Limited
Chartered Accountants
36 Westgarth Avenue
Colinton
Edinburgh
EH13 0BD
Page 1
Balance Sheet
Registered number: SC560830
2024 2023
£ £
Fixed assets 1,574 2,381
Current assets 189,494 163,452
Prepayments and accrued income 10,409 3,255
Creditors: Amounts Falling Due Within One Year (88,406 ) (33,847 )
NET CURRENT ASSETS 111,497 132,860
TOTAL ASSETS LESS CURRENT LIABILITIES 113,071 135,241
Accruals and deferred income (15,240 ) (7,783 )
NET ASSETS 97,831 127,458
CAPITAL AND RESERVES 97,831 127,458

Notes

1. General Information
Spectrolytic Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC560830 . The registered office is 12 Orchard Court, LONGNIDDRY, East Lothian, EH32 0PE.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
For the year ending 31 July 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Dr Carsten Giebeler
Director
06/03/2025