Acorah Software Products - Accounts Production 16.3.350 false true true No description of principal activity 4 August 2023 31 August 2024 31 August 2024 SC778017 Mr Fraser Macdonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC778017 2023-08-03 SC778017 2024-08-31 SC778017 2023-08-04 2024-08-31 SC778017 frs-core:ShareCapital 2024-08-31 SC778017 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC778017 frs-bus:PrivateLimitedCompanyLtd 2023-08-04 2024-08-31 SC778017 frs-bus:FullAccounts 2023-08-04 2024-08-31 SC778017 frs-bus:SmallEntities 2023-08-04 2024-08-31 SC778017 frs-bus:AuditExemptWithAccountantsReport 2023-08-04 2024-08-31 SC778017 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-04 2024-08-31 SC778017 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-08-04 2024-08-31 SC778017 frs-bus:Director1 2023-08-04 2024-08-31 SC778017 frs-bus:Director1 2024-08-31 SC778017 frs-countries:Scotland 2023-08-04 2024-08-31
Registered number: SC778017
Macdonald Highland Ponies Limited
Director's Report and
Unaudited Financial Statements
For the Period 4 August 2023 to 31 August 2024
Accounting4Creators Ltd
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6
Page 1
Company Information
Director Mr Fraser Macdonald
Company Number SC778017
Registered Office 15a Thirdpart Holdings
West Kilbride
Scotland
KA23 9QD
Accountants Accounting4Creators Ltd
3rd Floor
6 Wellington Place
Leeds
LS1 4AP
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the period ended 31 August 2024.
Directors
The director who held office during the period were as follows:
Mr Fraser Macdonald Appointed 04/08/2023
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 profit or loss of the company for that period. In preparing the financial statements the director is 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 director is 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. He is 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 director is 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 Fraser Macdonald
Director
16/05/2025
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 August 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
16/05/2025
Accounting4Creators Ltd
3rd Floor
6 Wellington Place
Leeds
LS1 4AP
Page 3
Page 4
Profit and Loss Account
31 August 2024
Notes £
Cost of sales -
GROSS PROFIT -
Administrative expenses (11,618 )
Other operating expenses (2,681 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL PERIOD (14,299 )
The notes on page 6 form part of these financial statements.
Page 4
Page 5
Balance Sheet
31 August 2024
Notes £ £
CURRENT ASSETS
Stocks 4 48,500
Cash at bank and in hand 2
48,502
Creditors: Amounts Falling Due Within One Year 5 (62,799 )
NET CURRENT ASSETS (LIABILITIES) (14,297 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,297 )
NET LIABILITIES (14,297 )
CAPITAL AND RESERVES
Called up share capital 6 2
Profit and Loss Account (14,299 )
SHAREHOLDERS' FUNDS (14,297)
For the period ending 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Fraser Macdonald
Director
09/05/2025
The notes on page 6 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Macdonald Highland Ponies Limited is a private company, limited by shares, incorporated in Scotland, registered number SC778017 . The registered office is 15a Thirdpart Holdings, West Kilbride, Scotland, KA23 9QD.
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. 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
-
4. Stocks
31 August 2024
£
Stock 48,500
5. Creditors: Amounts Falling Due Within One Year
31 August 2024
£
Other creditors 62,799
6. Share Capital
31 August 2024
£
Allotted, Called up and fully paid 2
Page 6