Acorah Software Products - Accounts Production 16.2.800 false true true 31 December 2022 1 January 2022 false 1 January 2023 30 June 2024 30 June 2024 SC521907 Mr Craig Harvie Mr Craig Harvie true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC521907 2022-12-31 SC521907 2024-06-30 SC521907 2023-01-01 2024-06-30 SC521907 frs-core:CurrentFinancialInstruments 2024-06-30 SC521907 frs-core:Non-currentFinancialInstruments 2024-06-30 SC521907 frs-core:ComputerEquipment 2024-06-30 SC521907 frs-core:ComputerEquipment 2023-01-01 2024-06-30 SC521907 frs-core:ComputerEquipment 2022-12-31 SC521907 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2024-06-30 SC521907 frs-core:OtherResidualIntangibleAssets 2024-06-30 SC521907 frs-core:OtherResidualIntangibleAssets 2022-12-31 SC521907 frs-core:ShareCapital 2024-06-30 SC521907 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC521907 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2024-06-30 SC521907 frs-bus:FilletedAccounts 2023-01-01 2024-06-30 SC521907 frs-bus:SmallEntities 2023-01-01 2024-06-30 SC521907 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2024-06-30 SC521907 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2024-06-30 SC521907 frs-bus:OrdinaryShareClass1 2023-01-01 2024-06-30 SC521907 frs-bus:OrdinaryShareClass1 2024-06-30 SC521907 1 2023-01-01 2024-06-30 SC521907 frs-bus:Director1 2023-01-01 2024-06-30 SC521907 frs-bus:Director1 2022-12-31 SC521907 frs-bus:Director1 2024-06-30 SC521907 1 2023-01-01 2024-06-30 SC521907 frs-countries:Scotland 2023-01-01 2024-06-30 SC521907 2021-12-31 SC521907 2022-12-31 SC521907 2022-01-01 2022-12-31 SC521907 frs-core:CurrentFinancialInstruments 2022-12-31 SC521907 frs-core:Non-currentFinancialInstruments 2022-12-31 SC521907 frs-core:ShareCapital 2022-12-31 SC521907 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 SC521907 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 SC521907 1 2022-01-01 2022-12-31 SC521907 frs-core:CurrentFinancialInstruments 3 2022-12-31
Registered number: SC521907
McKean Gardner Limited
Financial Statements
For the Period 1 January 2023 to 30 June 2024
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC521907
30 June 2024 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 3,179
- 3,179
CURRENT ASSETS
Work in progress 6 - 4,817
Debtors 7 58 6,517
Cash at bank and in hand 9,759 226,473
9,817 237,807
Creditors: Amounts Falling Due Within One Year 8 (22,087 ) (218,145 )
NET CURRENT ASSETS (LIABILITIES) (12,270 ) 19,662
TOTAL ASSETS LESS CURRENT LIABILITIES (12,270 ) 22,841
Creditors: Amounts Falling Due After More Than One Year 9 - (14,297 )
NET (LIABILITIES)/ASSETS (12,270 ) 8,544
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (12,271 ) 8,543
SHAREHOLDERS' FUNDS (12,270) 8,544
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For the period 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 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 Craig Harvie
Director
31st 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
McKean Gardner Limited is a private company, limited by shares, incorporated in Scotland, registered number SC521907 . The registered office is E1 Inveralmond Business Centre, 6 Auld Bond Road, Perth, Perthshire, PH1 3FX.
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. Going Concern Disclosure
The company ceased trading on 30 June 2024 with an excess of liabilities. The company is supported by the director, Mr Craig Harvie, who will continue to meet the company's outstanding obligations to third parties. 
2.3. Turnover
Turnover represents amounts receivable for professional services supplied by the company, net of Value Added Tax.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. They are amortised to profit and loss account over their estimated economic life of 3 years.
2.5. 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:
Office Equipment 20% reducing balance
2.6. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Corporation 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the period was:
30 June 2024 31 December 2022
Office and administration 3 3
Directors 1 1
4 4
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 3,780
As at 30 June 2024 3,780
Amortisation
As at 1 January 2023 3,780
As at 30 June 2024 3,780
Net Book Value
As at 30 June 2024 -
As at 1 January 2023 -
5. Tangible Assets
Office Equipment
£
Cost
As at 1 January 2023 6,648
Disposals (6,648 )
As at 30 June 2024 -
Depreciation
As at 1 January 2023 3,469
Disposals (3,469 )
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 -
As at 1 January 2023 3,179
6. Work in progress
30 June 2024 31 December 2022
£ £
Work in progress - 4,817
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7. Debtors
30 June 2024 31 December 2022
£ £
Due within one year
Trade debtors - 6,240
Prepayments and accrued income - 277
VAT 58 -
58 6,517
8. Creditors: Amounts Falling Due Within One Year
30 June 2024 31 December 2022
£ £
Corporation tax (665 ) 665
Other taxes and social security - 1,051
VAT - 7,284
Other creditors - 190,713
Bounce Back loan less than one year - 5,527
Accruals and deferred income 2,050 2,198
Director's loan account 20,702 10,707
22,087 218,145
9. Creditors: Amounts Falling Due After More Than One Year
30 June 2024 31 December 2022
£ £
Bounce Back Loan - 14,297
- 14,297
10. Share Capital
30 June 2024 31 December 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1 each 1 1
11. Directors Advances, Credits and Guarantees
Included within creditors is the following loan from the director:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Craig Harvie 10,707 12,237 2,242 - 20,702
The above loan is unsecured, interest free and repayable on demand.
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12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Craig Harvie by virtue of his ownership of 100% of the issued share capital in the company.
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