Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 SC693161 Mr Thomas Rodgers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC693161 2023-03-31 SC693161 2024-03-31 SC693161 2023-04-01 2024-03-31 SC693161 frs-core:CurrentFinancialInstruments 2024-03-31 SC693161 frs-core:FurnitureFittings 2024-03-31 SC693161 frs-core:FurnitureFittings 2023-04-01 2024-03-31 SC693161 frs-core:FurnitureFittings 2023-03-31 SC693161 frs-core:NetGoodwill 2024-03-31 SC693161 frs-core:NetGoodwill 2023-04-01 2024-03-31 SC693161 frs-core:NetGoodwill 2023-03-31 SC693161 frs-core:PlantMachinery 2024-03-31 SC693161 frs-core:PlantMachinery 2023-04-01 2024-03-31 SC693161 frs-core:PlantMachinery 2023-03-31 SC693161 frs-core:ShareCapital 2024-03-31 SC693161 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC693161 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC693161 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC693161 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC693161 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC693161 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC693161 frs-bus:Director1 2023-04-01 2024-03-31 SC693161 frs-bus:Director1 2023-03-31 SC693161 frs-bus:Director1 2024-03-31 SC693161 frs-countries:Scotland 2023-04-01 2024-03-31 SC693161 2022-03-31 SC693161 2023-03-31 SC693161 2022-04-01 2023-03-31 SC693161 frs-core:CurrentFinancialInstruments 2023-03-31 SC693161 frs-core:ShareCapital 2023-03-31 SC693161 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: SC693161
Rodgers Butchers Glasgow Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Cowie & Co Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC693161
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 155,000 175,000
Tangible Assets 5 29,752 28,669
184,752 203,669
CURRENT ASSETS
Stocks 6 5,300 7,513
Debtors 7 2,035 11,571
Cash at bank and in hand - 3,890
7,335 22,974
Creditors: Amounts Falling Due Within One Year 8 (233,687 ) (291,474 )
NET CURRENT ASSETS (LIABILITIES) (226,352 ) (268,500 )
TOTAL ASSETS LESS CURRENT LIABILITIES (41,600 ) (64,831 )
NET LIABILITIES (41,600 ) (64,831 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (41,601 ) (64,832 )
SHAREHOLDERS' FUNDS (41,600) (64,831)
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Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Thomas Rodgers
Director
12/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Rodgers Butchers Glasgow Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC693161 . The registered office is 315 Byres Road, Glasgow, G12 8UG.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10years.
2.4. 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 20% Reducing Balance
Fixtures & Fittings 5& Reducing Balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 200,000
As at 31 March 2024 200,000
Amortisation
As at 1 April 2023 25,000
Provided during the period 20,000
As at 31 March 2024 45,000
Net Book Value
As at 31 March 2024 155,000
As at 1 April 2023 175,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 19,334 14,871 34,205
Additions - 4,969 4,969
As at 31 March 2024 19,334 19,840 39,174
Depreciation
As at 1 April 2023 4,640 896 5,536
Provided during the period 2,939 947 3,886
As at 31 March 2024 7,579 1,843 9,422
Net Book Value
As at 31 March 2024 11,755 17,997 29,752
As at 1 April 2023 14,694 13,975 28,669
6. Stocks
2024 2023
£ £
Stock 5,300 7,513
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7. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,035 11,571
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 46,087 53,567
Bank loans and overdrafts 8,536 -
Amounts owed to participating interests 150,382 224,847
Other creditors 26,000 6,200
Taxation and social security 2,682 6,860
233,687 291,474
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Thomas Rodgers 5,041 21,363 26,404 - -
The above loan is unsecured, interest free and repayable on demand.
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