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 SC667622 Mr Alan Tod Mr David Tod Mr John Tod Mr Alan Tod iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC667622 2023-07-31 SC667622 2024-07-31 SC667622 2023-08-01 2024-07-31 SC667622 frs-core:CurrentFinancialInstruments 2024-07-31 SC667622 frs-core:RevaluationReserve 2023-07-31 SC667622 frs-core:RevaluationReserve 2024-07-31 SC667622 frs-core:ShareCapital 2024-07-31 SC667622 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 SC667622 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC667622 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 SC667622 frs-bus:SmallEntities 2023-08-01 2024-07-31 SC667622 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC667622 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 SC667622 frs-bus:Director1 2023-08-01 2024-07-31 SC667622 frs-bus:Director2 2023-08-01 2024-07-31 SC667622 frs-bus:Director3 2023-08-01 2024-07-31 SC667622 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 SC667622 frs-countries:Scotland 2023-08-01 2024-07-31 SC667622 2022-07-31 SC667622 2023-07-31 SC667622 2022-08-01 2023-07-31 SC667622 frs-core:CurrentFinancialInstruments 2023-07-31 SC667622 frs-core:RevaluationReserve 2023-07-31 SC667622 frs-core:ShareCapital 2023-07-31 SC667622 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: SC667622
Tod Enterprises Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Glass Accountancy
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC667622
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 490,000 490,000
490,000 490,000
CURRENT ASSETS
Debtors 5 3 3
Cash at bank and in hand 52,612 68,153
52,615 68,156
Creditors: Amounts Falling Due Within One Year 6 (439,005 ) (462,317 )
NET CURRENT ASSETS (LIABILITIES) (386,390 ) (394,161 )
TOTAL ASSETS LESS CURRENT LIABILITIES 103,610 95,839
NET ASSETS 103,610 95,839
CAPITAL AND RESERVES
Called up share capital 7 3 3
Revaluation reserve 8 122,110 122,110
Profit and Loss Account (18,503 ) (26,274 )
SHAREHOLDERS' FUNDS 103,610 95,839
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
Mr Alan Tod
Director
09/04/2025
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
Tod Enterprises Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC667622 . The registered office is 59 Edinburgh Road, Musselburgh, East Lothian, EH21 6EE.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: NIL)
1 -
4. Investment Property
2024
£
Fair Value
As at 1 August 2023 and 31 July 2024 490,000
5. Debtors
2024 2023
£ £
Due within one year
Called up share capital not paid 3 3
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Bank loans and overdrafts 371,349 367,890
Net wages 1,048 -
Accruals and deferred income 3,247 900
Directors' loan accounts 63,361 93,528
439,005 462,317
7. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 3 3
Amount of Allotted, Called Up Share Capital 3 3
Page 2
Page 3
8. Reserves
Revaluation Reserve
£
As at 1 August 2023 122,110
As at 31 July 2024 122,110
Page 3