Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 SC601558 Mr Nahid Ali iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC601558 2023-07-31 SC601558 2024-07-31 SC601558 2023-08-01 2024-07-31 SC601558 frs-core:Non-currentFinancialInstruments 2024-07-31 SC601558 frs-core:ShareCapital 2024-07-31 SC601558 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 SC601558 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC601558 frs-bus:AbridgedAccounts 2023-08-01 2024-07-31 SC601558 frs-bus:SmallEntities 2023-08-01 2024-07-31 SC601558 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC601558 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 SC601558 frs-bus:Director1 2023-08-01 2024-07-31 SC601558 frs-countries:Scotland 2023-08-01 2024-07-31 SC601558 2022-07-31 SC601558 2023-07-31 SC601558 2022-08-01 2023-07-31 SC601558 frs-core:Non-currentFinancialInstruments 2023-07-31 SC601558 frs-core:ShareCapital 2023-07-31 SC601558 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: SC601558
Delcona Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2024
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Abridged Balance Sheet
Registered number: SC601558
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 1,800 15,000
Cash at bank and in hand 74,556 68,951
76,356 83,951
Creditors: Amounts Falling Due Within One Year (20,050 ) (18,719 )
NET CURRENT ASSETS (LIABILITIES) 56,306 65,232
TOTAL ASSETS LESS CURRENT LIABILITIES 56,306 65,232
Creditors: Amounts Falling Due After More Than One Year (29,295 ) (34,263 )
NET ASSETS 27,011 30,969
CAPITAL AND RESERVES
Called up share capital 4 2 2
Profit and Loss Account 27,009 30,967
SHAREHOLDERS' FUNDS 27,011 30,969
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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Nahid Ali
Director
28 March 2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Delcona Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC601558 . The registered office is 60 St Enoch Square, St. Enoch Square, Glasgow, G1 4AG.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 2