Acorah Software Products - Accounts Production 16.1.300 false true 29 February 2024 1 March 2023 true No description of principal activity 1 March 2024 28 February 2025 28 February 2025 SC587549 Ms Zohra Ahmed Ms Zohra Ahmed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC587549 2024-02-29 SC587549 2025-02-28 SC587549 2024-03-01 2025-02-28 SC587549 frs-core:CurrentFinancialInstruments 2025-02-28 SC587549 frs-core:Non-currentFinancialInstruments 2025-02-28 SC587549 frs-core:MotorVehicles 2025-02-28 SC587549 frs-core:MotorVehicles 2024-03-01 2025-02-28 SC587549 frs-core:MotorVehicles 2024-02-29 SC587549 frs-core:PlantMachinery 2025-02-28 SC587549 frs-core:PlantMachinery 2024-03-01 2025-02-28 SC587549 frs-core:PlantMachinery 2024-02-29 SC587549 frs-core:ShareCapital 2025-02-28 SC587549 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC587549 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC587549 frs-bus:FullAccounts 2024-03-01 2025-02-28 SC587549 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC587549 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC587549 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC587549 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-03-01 2025-02-28 SC587549 frs-bus:Director1 2024-03-01 2025-02-28 SC587549 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 SC587549 frs-countries:Scotland 2024-03-01 2025-02-28 SC587549 2023-02-28 SC587549 2024-02-29 SC587549 2023-03-01 2024-02-29 SC587549 frs-core:CurrentFinancialInstruments 2024-02-29 SC587549 frs-core:Non-currentFinancialInstruments 2024-02-29 SC587549 frs-core:ShareCapital 2024-02-29 SC587549 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: SC587549
Amour Des Fleurs Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Company Information 1
Director's Report 2
Profit and Loss Account 3
Balance Sheet 4—5
Notes to the Financial Statements 6—8
Page 1
Company Information
Director Ms Zohra Ahmed
Secretary Ms Zohra Ahmed
Company Number SC587549
Registered Office 89 Middlesex Street
Glasgow
G41 1EE
Page 1
Page 2
Director's Report
The director presents her report and the financial statements for the year ended 28 February 2025.
Directors
The director who held office during the year were as follows:
Ms Zohra Ahmed
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Ms Zohra Ahmed
Director
16/04/2025
Page 2
Page 3
Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 2,451,376 1,950,818
Cost of sales (1,810,688 ) (1,450,698 )
GROSS PROFIT 640,688 500,120
Administrative expenses (353,146 ) (311,739 )
OPERATING PROFIT 287,542 188,381
Interest payable and similar charges (557 ) (557 )
PROFIT BEFORE TAXATION 286,985 187,824
Tax on Profit (37,309 ) (15,153 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 249,676 172,671
The notes on pages 6 to 8 form part of these financial statements.
Page 3
Page 4
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 238,460 147,840
238,460 147,840
CURRENT ASSETS
Stocks 5 267,430 197,400
Debtors 6 280,062 193,814
Cash at bank and in hand 125,248 88,047
672,740 479,261
Creditors: Amounts Falling Due Within One Year 7 (168,188 ) (123,765 )
NET CURRENT ASSETS (LIABILITIES) 504,552 355,496
TOTAL ASSETS LESS CURRENT LIABILITIES 743,012 503,336
Creditors: Amounts Falling Due After More Than One Year 8 (3,483 ) (13,483 )
NET ASSETS 739,529 489,853
CAPITAL AND RESERVES
Called up share capital 9 50,000 50,000
Profit and Loss Account 689,529 439,853
SHAREHOLDERS' FUNDS 739,529 489,853
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For the year ending 28 February 2025 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Ms Zohra Ahmed
Director
16/04/2025
The notes on pages 6 to 8 form part of these financial statements.
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Page 6
Notes to the Financial Statements
1. General Information
Amour Des Fleurs Limited is a private company, limited by shares, incorporated in Scotland, registered number SC587549 . The registered office is 89 Middlesex Street, Glasgow, G41 1EE.
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. 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 15 - 20 %
Motor Vehicles 15 - 20 %
2.4. 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.
2.5. Taxation
Income 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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 year was: 10 (2024: 8)
10 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2024 79,064 119,930 198,994
Additions 38,710 87,760 126,470
As at 28 February 2025 117,774 207,690 325,464
Depreciation
As at 1 March 2024 51,154 - 51,154
Provided during the period 11,860 23,990 35,850
As at 28 February 2025 63,014 23,990 87,004
Net Book Value
As at 28 February 2025 54,760 183,700 238,460
As at 1 March 2024 27,910 119,930 147,840
5. Stocks
2025 2024
£ £
Stock 267,430 197,400
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 280,062 193,814
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 120,879 98,612
Bank loans and overdrafts 10,000 10,000
Taxation and social security 37,309 15,153
168,188 123,765
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,483 13,483
Page 7
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50,000 50,000
Page 8