Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 27 June 2022 false 1 July 2023 30 June 2024 30 June 2024 SC736693 Ms S Jackson Mr A J Quinn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC736693 2023-06-30 SC736693 2024-06-30 SC736693 2023-07-01 2024-06-30 SC736693 frs-core:CurrentFinancialInstruments 2024-06-30 SC736693 frs-core:Non-currentFinancialInstruments 2024-06-30 SC736693 frs-core:BetweenOneFiveYears 2024-06-30 SC736693 frs-core:ComputerEquipment 2024-06-30 SC736693 frs-core:ComputerEquipment 2023-07-01 2024-06-30 SC736693 frs-core:ComputerEquipment 2023-06-30 SC736693 frs-core:FurnitureFittings 2024-06-30 SC736693 frs-core:FurnitureFittings 2023-07-01 2024-06-30 SC736693 frs-core:FurnitureFittings 2023-06-30 SC736693 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 SC736693 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 SC736693 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 SC736693 frs-core:PlantMachinery 2024-06-30 SC736693 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC736693 frs-core:PlantMachinery 2023-06-30 SC736693 frs-core:WithinOneYear 2024-06-30 SC736693 frs-core:ShareCapital 2024-06-30 SC736693 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC736693 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC736693 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC736693 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC736693 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC736693 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC736693 frs-bus:Director1 2023-07-01 2024-06-30 SC736693 frs-bus:Director2 2023-07-01 2024-06-30 SC736693 frs-countries:Scotland 2023-07-01 2024-06-30 SC736693 2022-06-26 SC736693 2023-06-30 SC736693 2022-06-27 2023-06-30 SC736693 frs-core:CurrentFinancialInstruments 2023-06-30 SC736693 frs-core:Non-currentFinancialInstruments 2023-06-30 SC736693 frs-core:BetweenOneFiveYears 2023-06-30 SC736693 frs-core:WithinOneYear 2023-06-30 SC736693 frs-core:ShareCapital 2023-06-30 SC736693 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC736693
Borders Hearing Care Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC736693
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,445 24,696
19,445 24,696
CURRENT ASSETS
Stock 5 4,699 3,645
Debtors 6 9,831 2,695
Cash at bank and in hand 48,586 36,878
63,116 43,218
Creditors: Amounts Falling Due Within One Year 7 (34,866 ) (23,229 )
NET CURRENT ASSETS (LIABILITIES) 28,250 19,989
TOTAL ASSETS LESS CURRENT LIABILITIES 47,695 44,685
Creditors: Amounts Falling Due After More Than One Year 8 (15,710 ) (28,587 )
NET ASSETS 31,985 16,098
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 31,984 16,097
SHAREHOLDERS' FUNDS 31,985 16,098
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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
Mr A J Quinn
Director
17 March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Borders Hearing Care Limited is a private company, limited by shares, incorporated in Scotland, registered number SC736693 . The registered office is 36 Bruntsfield Place, Edinburgh, EH10 4HJ.
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:
Leasehold 5 years straight line
Plant & Machinery 5 years straight line
Fixtures & Fittings 5 years straight line
Computer Equipment 3 years straight line
2.4. 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.
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2.5. 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.
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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 1,530 19,595 3,047 2,142 26,314
Additions - - - 396 396
As at 30 June 2024 1,530 19,595 3,047 2,538 26,710
Depreciation
As at 1 July 2023 51 1,015 217 335 1,618
Provided during the period 306 3,919 609 813 5,647
As at 30 June 2024 357 4,934 826 1,148 7,265
Net Book Value
As at 30 June 2024 1,173 14,661 2,221 1,390 19,445
As at 1 July 2023 1,479 18,580 2,830 1,807 24,696
5. Stock
2024 2023
£ £
Stock 4,699 3,645
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,160 1,653
Prepayments and accrued income 1,671 1,042
9,831 2,695
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,077 4,327
Trade creditors 12,857 7,594
Other loans 2,000 2,000
Corporation tax 6,162 -
Other taxes and social security 769 -
Accruals and deferred income - 1,307
Directors' loan accounts 8,001 8,001
34,866 23,229
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,710 19,587
Other loans 2,000 9,000
15,710 28,587
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,077 4,327
Later than one year and not later than five years 13,710 19,587
18,787 23,914
18,787 23,914
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Related Party Transactions
At 30 June 2024, the company owed the directors £8,001 (2023: £8,001).  The loans have no fixed repayment date and are interest free.
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