Acorah Software Products - Accounts Production 16.3.350 false true false 5 April 2024 30 April 2025 30 April 2025 SC805893 Mr Matloob Ahmed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC805893 2024-04-04 SC805893 2025-04-30 SC805893 2024-04-05 2025-04-30 SC805893 frs-core:Non-currentFinancialInstruments 2025-04-30 SC805893 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC805893 frs-bus:CompanyLimitedByGuarantee 2024-04-05 2025-04-30 SC805893 frs-bus:FilletedAccounts 2024-04-05 2025-04-30 SC805893 frs-bus:SmallEntities 2024-04-05 2025-04-30 SC805893 frs-bus:AuditExempt-NoAccountantsReport 2024-04-05 2025-04-30 SC805893 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-05 2025-04-30 SC805893 frs-bus:Director1 2024-04-05 2025-04-30 SC805893 frs-countries:Scotland 2024-04-05 2025-04-30
Registered number: SC805893
MODE.HUGCO LTD
Unaudited Financial Statements
For the Period 5 April 2024 to 30 April 2025
MODE.HUGCO LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2

Page 1
MODE.HUGCO LTD
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC805893

| 30 April 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Stocks | 4 | 639 |
Cash at bank and in hand |  | 207 |
|  | 846 |
Creditors: Amounts Falling Due Within One Year | 5 | (640 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 206
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 206
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (3,453 )
NET LIABILITIES |  |  | (3,247 )
Income and Expenditure Account |  |  | (3,247 )
MEMBERS' FUNDS |  |  | (3,247)

For the period ending 30 April 2025 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 Income and Expenditure Account.
On behalf of the board

Mr Matloob Ahmed Director
26/05/2025

The notes on page 2 form part of these financial statements.
Page 1
Page 2
MODE.HUGCO LTD
Notes to the Financial Statements
For the Period 5 April 2024 to 30 April 2025
Notes to the Financial Statements
1. General Information
MODE.HUGCO LTD is a private company, limited by guarantee, incorporated in Scotland, registered number SC805893 . The registered office is 85, Osprey Road, Paisley, PA3 2QQ.
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. 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: 1
1
4. Stocks

| 30 April 2025
--- | ---
| £
Finished goods | 639

5. Creditors: Amounts Falling Due Within One Year

| 30 April 2025
--- | ---
| £
Other creditors | 640

6. Creditors: Amounts Falling Due After More Than One Year

| 30 April 2025
--- | ---
| £
Other creditors | 3,453

7. 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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