Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC507923 Ms Naydene Jardine Mr Brian Commins Mrs N Commins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC507923 2023-06-30 SC507923 2024-06-30 SC507923 2023-07-01 2024-06-30 SC507923 frs-core:CurrentFinancialInstruments 2024-06-30 SC507923 frs-core:Non-currentFinancialInstruments 2024-06-30 SC507923 frs-core:FurnitureFittings 2024-06-30 SC507923 frs-core:FurnitureFittings 2023-07-01 2024-06-30 SC507923 frs-core:FurnitureFittings 2023-06-30 SC507923 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC507923 frs-core:ShareCapital 2024-06-30 SC507923 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC507923 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC507923 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC507923 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC507923 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC507923 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC507923 1 2023-07-01 2024-06-30 SC507923 frs-bus:Director1 2023-07-01 2024-06-30 SC507923 frs-bus:Director2 2023-07-01 2024-06-30 SC507923 frs-countries:Scotland 2023-07-01 2024-06-30 SC507923 2022-06-30 SC507923 2023-06-30 SC507923 2022-07-01 2023-06-30 SC507923 frs-core:CurrentFinancialInstruments 2023-06-30 SC507923 frs-core:Non-currentFinancialInstruments 2023-06-30 SC507923 frs-core:ShareCapital 2023-06-30 SC507923 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC507923
Sophia Grace Couture Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Paterson Accountancy Ltd
29 Academy Place
Bathgate
EH48 1AS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC507923
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,383 1,729
1,383 1,729
CURRENT ASSETS
Debtors 4 9,383 9,383
Cash at bank and in hand 233,543 184,659
242,926 194,042
Creditors: Amounts Falling Due Within One Year (305,548 ) (295,571 )
NET CURRENT ASSETS (LIABILITIES) (62,622 ) (101,529 )
TOTAL ASSETS LESS CURRENT LIABILITIES (61,239 ) (99,800 )
Creditors: Amounts Falling Due After More Than One Year 5 (8,629 ) (13,417 )
NET LIABILITIES (69,868 ) (113,217 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (69,870 ) (113,219 )
SHAREHOLDERS' FUNDS (69,868) (113,217)
Page 1
Page 2
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.
The financial statements were approved by the board of directors on 18 March 2025 and were signed on its behalf by:
Ms Naydene Jardine
Director
18/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. 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 & Machinery 18% reducing
Fixtures & Fittings 20% reducing
2. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 5 5
6 6
3. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2023 2,161
As at 30 June 2024 2,161
Depreciation
As at 1 July 2023 432
Provided during the period 346
As at 30 June 2024 778
Net Book Value
As at 30 June 2024 1,383
As at 1 July 2023 1,729
Page 3
Page 4
4. Debtors
2024 2023
£ £
Due within one year
Called up share capital not paid 2 2
Due after more than one year
Directors loan account 9,381 9,381
9,383 9,383
5. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 8,629 13,417
6. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 2 2
Amount of Allotted, Called Up Share Capital 2 2
7. Ultimate Controlling Party
The company's ultimate controlling party is Mrs. N. Commins by virtue of his ownership of 100% of the issued share capital in the company.
Page 4