Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC400160 Paul Haggath iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC400160 2023-05-31 SC400160 2024-05-31 SC400160 2023-06-01 2024-05-31 SC400160 frs-core:CurrentFinancialInstruments 2024-05-31 SC400160 frs-core:Non-currentFinancialInstruments 2024-05-31 SC400160 frs-core:NetGoodwill 2024-05-31 SC400160 frs-core:NetGoodwill 2023-06-01 2024-05-31 SC400160 frs-core:NetGoodwill 2023-05-31 SC400160 frs-core:PlantMachinery 2024-05-31 SC400160 frs-core:PlantMachinery 2023-06-01 2024-05-31 SC400160 frs-core:PlantMachinery 2023-05-31 SC400160 frs-core:ShareCapital 2024-05-31 SC400160 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC400160 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC400160 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC400160 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC400160 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC400160 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC400160 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31 SC400160 frs-bus:OrdinaryShareClass1 2024-05-31 SC400160 frs-bus:Director1 2023-06-01 2024-05-31 SC400160 frs-countries:Scotland 2023-06-01 2024-05-31 SC400160 2022-05-31 SC400160 2023-05-31 SC400160 2022-06-01 2023-05-31 SC400160 frs-core:CurrentFinancialInstruments 2023-05-31 SC400160 frs-core:Non-currentFinancialInstruments 2023-05-31 SC400160 frs-core:ShareCapital 2023-05-31 SC400160 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 SC400160 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31
Registered number: SC400160
Symposium Coffee House (Ellon) Ltd.
Unaudited Financial Statements
For The Year Ended 31 May 2024
Annette Ferguson Scotland Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC400160
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 944 1,259
944 1,259
CURRENT ASSETS
Stocks 6 1,500 1,500
Debtors 7 186,132 154,538
Cash at bank and in hand 19,697 10,399
207,329 166,437
Creditors: Amounts Falling Due Within One Year 8 (45,337 ) (45,000 )
NET CURRENT ASSETS (LIABILITIES) 161,992 121,437
TOTAL ASSETS LESS CURRENT LIABILITIES 162,936 122,696
Creditors: Amounts Falling Due After More Than One Year 9 (21,915 ) (24,040 )
NET ASSETS 141,021 98,656
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 141,020 98,655
SHAREHOLDERS' FUNDS 141,021 98,656
Page 1
Page 2
For the year 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
07/02/2025
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
Symposium Coffee House (Ellon) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC400160 . The registered office is C/O Annette & Co. Room 3, 12 Elm Court, Cavalry Park,, Peebles,, EH45 9BU.
Presentation currency
The accounts are presented in £ sterling.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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
2.5. 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 year was: NIL (2023: NIL)
- -
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4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 15,000
As at 31 May 2024 15,000
Amortisation
As at 1 June 2023 15,000
As at 31 May 2024 15,000
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2023 9,593
As at 31 May 2024 9,593
Depreciation
As at 1 June 2023 8,334
Provided during the period 315
As at 31 May 2024 8,649
Net Book Value
As at 31 May 2024 944
As at 1 June 2023 1,259
6. Stocks
2024 2023
£ £
Stock 1,500 1,500
7. Debtors
2024 2023
£ £
Due within one year
Other taxes and social security 4,817 4,817
Net wages 137 137
Amounts owed by group undertakings 181,178 149,584
186,132 154,538
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Other loans 2,290 2,290
Corporation tax 13,075 16,931
VAT 7,458 6,601
Other creditors 6,951 3,616
Director's loan account 15,563 15,563
45,337 45,000
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 21,915 24,040
10. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
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