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 SC078255 Mr J A Anning Mr N G Dunlop Mr T Norris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC078255 2023-06-30 SC078255 2024-06-30 SC078255 2023-07-01 2024-06-30 SC078255 frs-core:CurrentFinancialInstruments 2024-06-30 SC078255 frs-core:PlantMachinery 2024-06-30 SC078255 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC078255 frs-core:PlantMachinery 2023-06-30 SC078255 frs-core:SharePremium 2024-06-30 SC078255 frs-core:ShareCapital 2024-06-30 SC078255 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC078255 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC078255 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC078255 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC078255 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC078255 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC078255 frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC078255 frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC078255 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC078255 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC078255 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC078255 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC078255 frs-bus:Director1 2023-07-01 2024-06-30 SC078255 frs-bus:Director2 2023-07-01 2024-06-30 SC078255 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 SC078255 frs-countries:Scotland 2023-07-01 2024-06-30 SC078255 2022-06-30 SC078255 2023-06-30 SC078255 2022-07-01 2023-06-30 SC078255 frs-core:CurrentFinancialInstruments 2023-06-30 SC078255 frs-core:SharePremium 2023-06-30 SC078255 frs-core:ShareCapital 2023-06-30 SC078255 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC078255
Stepped Piston Engines Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC078255
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 5 52 52
52 52
CURRENT ASSETS
Debtors 6 175 175
175 175
Creditors: Amounts Falling Due Within One Year 7 (148,395 ) (148,395 )
NET CURRENT ASSETS (LIABILITIES) (148,220 ) (148,220 )
TOTAL ASSETS LESS CURRENT LIABILITIES (148,168 ) (148,168 )
NET LIABILITIES (148,168 ) (148,168 )
CAPITAL AND RESERVES
Called up share capital 8 169,046 169,046
Share premium account 185,826 185,826
Profit and Loss Account (503,040 ) (503,040 )
SHAREHOLDERS' FUNDS (148,168) (148,168)
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 N G Dunlop
Director
31/01/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Stepped Piston Engines Limited is a private company, limited by shares, incorporated in Scotland, registered number SC078255 . The registered office is McKinnons Kilchoan, Kilmelford, Oban, PA34 4XD.
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. 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 25% Staright line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 7,464
As at 30 June 2024 7,464
Depreciation
As at 1 July 2023 7,464
As at 30 June 2024 7,464
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Investments
Unlisted
£
Cost
As at 1 July 2023 52
As at 30 June 2024 52
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 52
As at 1 July 2023 52
Page 2
Page 3
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 175 175
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 803 803
Amounts owed to group undertakings 147,592 147,592
148,395 148,395
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 169,046 169,046
Page 3