Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC671075 Lawrence Airth Margaret Airth Margaret Airth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC671075 2023-12-31 SC671075 2024-12-31 SC671075 2024-01-01 2024-12-31 SC671075 frs-core:CurrentFinancialInstruments 2024-12-31 SC671075 frs-core:Non-currentFinancialInstruments 2024-12-31 SC671075 frs-core:ComputerEquipment 2024-12-31 SC671075 frs-core:ComputerEquipment 2024-01-01 2024-12-31 SC671075 frs-core:ComputerEquipment 2023-12-31 SC671075 frs-core:MotorVehicles 2024-12-31 SC671075 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC671075 frs-core:MotorVehicles 2023-12-31 SC671075 frs-core:PlantMachinery 2024-12-31 SC671075 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC671075 frs-core:PlantMachinery 2023-12-31 SC671075 frs-core:ShareCapital 2024-12-31 SC671075 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC671075 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC671075 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC671075 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC671075 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC671075 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC671075 frs-bus:Director1 2024-01-01 2024-12-31 SC671075 frs-bus:Director2 2024-01-01 2024-12-31 SC671075 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 SC671075 frs-countries:Scotland 2024-01-01 2024-12-31 SC671075 2022-12-31 SC671075 2023-12-31 SC671075 2023-01-01 2023-12-31 SC671075 frs-core:CurrentFinancialInstruments 2023-12-31 SC671075 frs-core:Non-currentFinancialInstruments 2023-12-31 SC671075 frs-core:ShareCapital 2023-12-31 SC671075 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC671075
Airth Electrical Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Helen Hally CA
The Retreat
South Street
Burrelton
Perthshire
PH13 9PE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC671075
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,182 15,174
26,182 15,174
CURRENT ASSETS
Stocks 5 1,500 2,000
Debtors 6 1,353 2,183
Cash at bank and in hand 16,561 13,776
19,414 17,959
Creditors: Amounts Falling Due Within One Year 7 (38,331 ) (33,114 )
NET CURRENT ASSETS (LIABILITIES) (18,917 ) (15,155 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,265 19
Creditors: Amounts Falling Due After More Than One Year 8 (7,245 ) -
NET ASSETS 20 19
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 10 9
SHAREHOLDERS' FUNDS 20 19
Page 1
Page 2
For the year ending 31 December 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
Lawrence Airth
Director
06/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Airth Electrical Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC671075 . The registered office is 1 Woodlands Park, Rosemount, Blairgowrie, Perthshire, PH10 6UW.
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. 
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
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 25% reducing balance
Motor Vehicles 15% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stock has been valued at the lower of cost and net realisable value. 
2.5. Taxation
Taxation represents the corporation tax charge on profits for the year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 4,033 16,500 3,927 24,460
Additions - 27,177 1,300 28,477
Disposals - (16,500 ) - (16,500 )
As at 31 December 2024 4,033 27,177 5,227 36,437
Depreciation
As at 1 January 2024 3,614 2,475 3,197 9,286
Provided during the period 105 2,831 508 3,444
Disposals - (2,475 ) - (2,475 )
As at 31 December 2024 3,719 2,831 3,705 10,255
Net Book Value
As at 31 December 2024 314 24,346 1,522 26,182
As at 1 January 2024 419 14,025 730 15,174
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Page 4
5. Stocks
2024 2023
£ £
Stock 1,500 2,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 469 1,553
Other debtors 884 630
1,353 2,183
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,261 804
Trade creditors 2,779 6,122
Corporation tax 10,598 13,932
VAT 2,894 3,356
Accruals and deferred income 602 605
Directors' loan accounts 16,197 8,295
38,331 33,114
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,245 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 4