Acorah Software Products - Accounts Production 16.2.800 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 SC510543 Mr Julian Digby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC510543 2023-07-31 SC510543 2024-07-31 SC510543 2023-08-01 2024-07-31 SC510543 frs-core:CurrentFinancialInstruments 2024-07-31 SC510543 frs-core:Non-currentFinancialInstruments 2024-07-31 SC510543 frs-core:ComputerEquipment 2024-07-31 SC510543 frs-core:ComputerEquipment 2023-08-01 2024-07-31 SC510543 frs-core:ComputerEquipment 2023-07-31 SC510543 frs-core:FurnitureFittings 2024-07-31 SC510543 frs-core:FurnitureFittings 2023-08-01 2024-07-31 SC510543 frs-core:FurnitureFittings 2023-07-31 SC510543 frs-core:MotorVehicles 2024-07-31 SC510543 frs-core:MotorVehicles 2023-08-01 2024-07-31 SC510543 frs-core:MotorVehicles 2023-07-31 SC510543 frs-core:PlantMachinery 2024-07-31 SC510543 frs-core:PlantMachinery 2023-08-01 2024-07-31 SC510543 frs-core:PlantMachinery 2023-07-31 SC510543 frs-core:ShareCapital 2024-07-31 SC510543 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 SC510543 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC510543 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 SC510543 frs-bus:SmallEntities 2023-08-01 2024-07-31 SC510543 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC510543 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 SC510543 frs-bus:Director1 2023-08-01 2024-07-31 SC510543 frs-bus:Director1 2023-07-31 SC510543 frs-bus:Director1 2024-07-31 SC510543 frs-core:CurrentFinancialInstruments 1 2024-07-31 SC510543 frs-countries:Scotland 2023-08-01 2024-07-31 SC510543 2022-07-31 SC510543 2023-07-31 SC510543 2022-08-01 2023-07-31 SC510543 frs-core:CurrentFinancialInstruments 2023-07-31 SC510543 frs-core:Non-currentFinancialInstruments 2023-07-31 SC510543 frs-core:ShareCapital 2023-07-31 SC510543 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 SC510543 frs-core:CurrentFinancialInstruments 1 2023-07-31 SC510543 frs-core:CurrentFinancialInstruments 2 2023-07-31
Registered number: SC510543
Cairngorm Wilderness Contracts Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC510543
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,766 18,183
21,766 18,183
CURRENT ASSETS
Debtors 5 40,488 7,203
Cash at bank and in hand 78,164 69,294
118,652 76,497
Creditors: Amounts Falling Due Within One Year 6 (58,893 ) (57,838 )
NET CURRENT ASSETS (LIABILITIES) 59,759 18,659
TOTAL ASSETS LESS CURRENT LIABILITIES 81,525 36,842
Creditors: Amounts Falling Due After More Than One Year 7 (15,000 ) (25,000 )
NET ASSETS 66,525 11,842
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account 66,521 11,838
SHAREHOLDERS' FUNDS 66,525 11,842
Page 1
Page 2
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.
On behalf of the board
Mr Julian Digby
Director
25/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cairngorm Wilderness Contracts Limited is a private company, limited by shares, incorporated in Scotland, registered number SC510543 . The registered office is Suite 114 Westpoint, 4 Redheughs Rigg, Edinburgh , EH12 9DQ.
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 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% reducing balance
Computer Equipment 20% reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2023 19,318 42,003 4,522 - 65,843
Additions 186 9,000 812 - 9,998
As at 31 July 2024 19,504 51,003 5,334 - 75,841
Depreciation
As at 1 August 2023 10,049 33,746 3,865 - 47,660
Provided during the period 1,545 4,380 - 490 6,415
As at 31 July 2024 11,594 38,126 3,865 490 54,075
Net Book Value
As at 31 July 2024 7,910 12,877 1,469 (490 ) 21,766
As at 1 August 2023 9,269 8,257 657 - 18,183
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 31,372 121
Prepayments and accrued income 1,317 814
Director's loan account 7,799 6,268
40,488 7,203
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Corporation tax 24,138 8,453
VAT 17,059 13,533
Net wages 3,175 -
PAYE 3,105 21,462
Pension payable 216 227
Wages payable - 2,963
Accruals and deferred income 1,200 1,200
58,893 57,838
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,000 25,000
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
9. Directors Advances, Credits and Guarantees
Included within Debtors is an amount due from the director of £7,799.   This was repaid in full post year end.
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mr Julian Digby 6,267 31,531 30,000 - 7,798
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