Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2023 1 May 2022 false 1 May 2023 31 May 2024 31 May 2024 SC532273 Paul Haggath iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC532273 2023-04-30 SC532273 2024-05-31 SC532273 2023-05-01 2024-05-31 SC532273 frs-core:CurrentFinancialInstruments 2024-05-31 SC532273 frs-core:Non-currentFinancialInstruments 2024-05-31 SC532273 frs-core:PlantMachinery 2024-05-31 SC532273 frs-core:PlantMachinery 2023-05-01 2024-05-31 SC532273 frs-core:PlantMachinery 2023-04-30 SC532273 frs-core:ShareCapital 2024-05-31 SC532273 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC532273 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-05-31 SC532273 frs-bus:FilletedAccounts 2023-05-01 2024-05-31 SC532273 frs-bus:SmallEntities 2023-05-01 2024-05-31 SC532273 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-05-31 SC532273 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-05-31 SC532273 frs-bus:Director1 2023-05-01 2024-05-31 SC532273 frs-countries:EnglandWales 2023-05-01 2024-05-31 SC532273 2022-04-30 SC532273 2023-04-30 SC532273 2022-05-01 2023-04-30 SC532273 frs-core:CurrentFinancialInstruments 2023-04-30 SC532273 frs-core:Non-currentFinancialInstruments 2023-04-30 SC532273 frs-core:ShareCapital 2023-04-30 SC532273 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC532273
Symposium Coffee House (Fraserburgh) Ltd.
Unaudited Financial Statements
For the Period 1 May 2023 to 31 May 2024
Annette Ferguson Scotland Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC532273
31 May 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 119 163
119 163
CURRENT ASSETS
Stocks 5 1,500 1,500
Debtors 6 58,146 364
Cash at bank and in hand 31,524 20,864
91,170 22,728
Creditors: Amounts Falling Due Within One Year 7 (36,457 ) 6,495
NET CURRENT ASSETS (LIABILITIES) 54,713 29,223
TOTAL ASSETS LESS CURRENT LIABILITIES 54,832 29,386
Creditors: Amounts Falling Due After More Than One Year 8 (6 ) (6 )
NET ASSETS 54,826 29,380
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 54,824 29,378
SHAREHOLDERS' FUNDS 54,826 29,380
Page 1
Page 2
For the period ending 31 May 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
Paul Haggath
Director
15/05/2025
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
Symposium Coffee House (Fraserburgh) Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number SC532273 . The registered office is C/O Annette & Co. Room 3, 12 Elm Court, Cavalry Park,, Peebles,, Scotland, EH45 9BU.
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.
Presentation Currency
The accounts are presented in £ sterling.
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.
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% RB
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 1,218
As at 31 May 2024 1,218
Depreciation
As at 1 May 2023 1,055
Provided during the period 44
As at 31 May 2024 1,099
Net Book Value
As at 31 May 2024 119
As at 1 May 2023 163
Page 3
Page 4
5. Stocks
31 May 2024 30 April 2023
£ £
Stock 1,500 1,500
6. Debtors
31 May 2024 30 April 2023
£ £
Due within one year
Other taxes and social security - 364
Amounts owed by group undertakings 58,146 -
58,146 364
7. Creditors: Amounts Falling Due Within One Year
31 May 2024 30 April 2023
£ £
Trade creditors - 1
Bank loans and overdrafts 19,651 21,509
Corporation tax - 1,381
VAT 8,550 4,634
Other creditors 2,699 3,973
Director's loan account 5,557 5,557
Amounts owed to group undertakings - (43,550 )
36,457 (6,495 )
8. Creditors: Amounts Falling Due After More Than One Year
31 May 2024 30 April 2023
£ £
Other creditors 6 6
9. Share Capital
31 May 2024 30 April 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4