Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 06049134 Ms Katherine Darlington Mr Ian Aspinall Katherine Darlington true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06049134 2023-07-31 06049134 2024-07-31 06049134 2023-08-01 2024-07-31 06049134 frs-core:CurrentFinancialInstruments 2024-07-31 06049134 frs-core:ComputerEquipment 2023-08-01 2024-07-31 06049134 frs-core:FurnitureFittings 2024-07-31 06049134 frs-core:FurnitureFittings 2023-08-01 2024-07-31 06049134 frs-core:FurnitureFittings 2023-07-31 06049134 frs-core:PlantMachinery 2023-08-01 2024-07-31 06049134 frs-core:ShareCapital 2024-07-31 06049134 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06049134 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 06049134 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 06049134 frs-bus:SmallEntities 2023-08-01 2024-07-31 06049134 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 06049134 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 06049134 1 2023-08-01 2024-07-31 06049134 frs-core:UnlistedNon-exchangeTraded 2024-07-31 06049134 frs-core:UnlistedNon-exchangeTraded 2023-07-31 06049134 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 06049134 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 06049134 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 06049134 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 06049134 frs-bus:Director1 2023-08-01 2024-07-31 06049134 frs-bus:Director2 2023-08-01 2024-07-31 06049134 frs-countries:EnglandWales 2023-08-01 2024-07-31 06049134 2022-07-31 06049134 2023-07-31 06049134 2022-08-01 2023-07-31 06049134 frs-core:CurrentFinancialInstruments 2023-07-31 06049134 frs-core:ShareCapital 2023-07-31 06049134 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 06049134
Scott Partnership Holdings Ltd.
Unaudited Financial Statements
For The Year Ended 31 July 2024
Reynolds
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06049134
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 233 310
Investments 5 754,651 754,651
754,884 754,961
CURRENT ASSETS
Debtors 6 - 24,000
Cash at bank and in hand 87,009 87,643
87,009 111,643
Creditors: Amounts Falling Due Within One Year 7 (715,526 ) (689,392 )
NET CURRENT ASSETS (LIABILITIES) (628,517 ) (577,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES 126,367 177,212
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (58 ) (59 )
NET ASSETS 126,309 177,153
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 126,209 177,053
SHAREHOLDERS' FUNDS 126,309 177,153
Page 1
Page 2
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 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
Ms Katherine Darlington
Director
14/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Scott Partnership Holdings Ltd. Registered number 06049134 is a limited by shares company incorporated in England & Wales. The Registered Office is 4 Whiteside Station Road, Holmes Chapel, Crewe, CW4 8AA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 10% reducing balance
Fixtures & Fittings 25% reducing balance and 25% straight line
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 9,773
As at 31 July 2024 9,773
Depreciation
As at 1 August 2023 9,463
Provided during the period 77
As at 31 July 2024 9,540
Net Book Value
As at 31 July 2024 233
As at 1 August 2023 310
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Page 4
5. Investments
Unlisted
£
Cost
As at 1 August 2023 754,651
As at 31 July 2024 754,651
Provision
As at 1 August 2023 -
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 754,651
As at 1 August 2023 754,651
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by subsidiaries - 24,000
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 2,600 1,347
VAT 260 120
Other loans 1,111 1,300
Accruals and deferred income 1,200 1,200
Directors' loan accounts 4,970 28,670
Amounts owed to subsidiaries 705,385 656,755
715,526 689,392
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 58 59
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Scott Partnership Group Ltd . Scott Partnership Group Ltd was incorporated in England & Wales. The ultimate controlling party is Katherine Darlington who controls 100% of the shares of Scott Partnership Group Ltd
Page 4