Acorah Software Products - Accounts Production 16.2.850 false true 30 April 2023 1 May 2022 true No description of principal activity 1 May 2023 30 April 2024 30 April 2024 SC377158 Mrs Margaret Sweeney Mr Scott Sweeney Mr Alan Mitchell Mr Arthur Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC377158 2023-04-30 SC377158 2024-04-30 SC377158 2023-05-01 2024-04-30 SC377158 frs-core:CurrentFinancialInstruments 2024-04-30 SC377158 frs-core:Non-currentFinancialInstruments 2024-04-30 SC377158 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC377158 frs-core:PlantMachinery 2024-04-30 SC377158 frs-core:PlantMachinery 2023-05-01 2024-04-30 SC377158 frs-core:PlantMachinery 2023-04-30 SC377158 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC377158 frs-bus:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 SC377158 frs-bus:FullAccounts 2023-05-01 2024-04-30 SC377158 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC377158 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC377158 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC377158 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-05-01 2024-04-30 SC377158 frs-bus:Director1 2023-05-01 2024-04-30 SC377158 frs-bus:Director2 2023-05-01 2024-04-30 SC377158 frs-bus:Director3 2023-05-01 2024-04-30 SC377158 frs-bus:Director4 2023-05-01 2024-04-30 SC377158 frs-countries:Scotland 2023-05-01 2024-04-30 SC377158 2022-04-30 SC377158 2023-04-30 SC377158 2022-05-01 2023-04-30 SC377158 frs-core:CurrentFinancialInstruments 2023-04-30 SC377158 frs-core:Non-currentFinancialInstruments 2023-04-30 SC377158 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC377158
The Green Hall (Smithton) Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Company Information 1
Directors' Report 2
Income and Expenditure Account 3
Balance Sheet 4
Notes to the Financial Statements 5—6
Page 1
Company Information
Directors Mrs Margaret Sweeney
Mr Scott Sweeney
Mr Alan Mitchell
Mr Arthur Harris
Company Number SC377158
Registered Office The Green Hall
Sinclair Terrace
Smithton
Inverness
IV2 7NP
Accountants ABT & P Consultancy Services
Certified Practising Accountant
56a Culcabock Avenue
Inverness
IV2 3RQ
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Directors' Report
The directors present their report and the financial statements for the year ended 30 April 2024.
Directors
The directors who held office during the year were as follows:
Mrs Margaret Sweeney
Mr Scott Sweeney
Mr Alan Mitchell
Mr Arthur Harris
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 surplus or deficit of the company for that period. In preparing the financial statements the directors are 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 directors are 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. They are 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 directors are 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
Mr Scott Sweeney
Director
29/04/2025
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Income and Expenditure Account
2024 2023
Notes £ £
TURNOVER 27,093 21,390
Cost of sales (400 ) (1,288 )
GROSS SURPLUS 26,693 20,102
Administrative expenses (37,656 ) (29,019 )
OPERATING DEFICIT (10,963 ) (8,917 )
Interest payable and similar charges (183 ) (183 )
DEFICIT FOR THE FINANCIAL YEAR (11,146 ) (9,100 )
The notes on pages 5 to 6 form part of these financial statements.
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Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,197 63,100
59,197 63,100
CURRENT ASSETS
Debtors 5 2,745 -
Cash at bank and in hand 25,010 37,163
27,755 37,163
Creditors: Amounts Falling Due Within One Year 6 (5,021 ) (5,562 )
NET CURRENT ASSETS (LIABILITIES) 22,734 31,601
TOTAL ASSETS LESS CURRENT LIABILITIES 81,931 94,701
Creditors: Amounts Falling Due After More Than One Year 7 (3,295 ) (4,919 )
NET ASSETS 78,636 89,782
Income and Expenditure Account 78,636 89,782
MEMBERS' FUNDS 78,636 89,782
For the year ending 30 April 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Scott Sweeney
Director
29/04/2025
The notes on pages 5 to 6 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
The Green Hall (Smithton) Ltd is a private company, limited by guarantee, incorporated in Scotland, registered number SC377158 . The registered office is The Green Hall, Sinclair Terrace, Smithton, Inverness, IV2 7NP.
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:
Freehold 5% straight line
Plant & Machinery 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 78,052
As at 30 April 2024 78,052
Depreciation
As at 1 May 2023 14,952
Provided during the period 3,903
As at 30 April 2024 18,855
Net Book Value
As at 30 April 2024 59,197
As at 1 May 2023 63,100
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,745 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 400 902
Bank loans and overdrafts 1,521 1,560
Accruals and deferred income 3,100 3,100
5,021 5,562
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,295 4,919
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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