Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SC484105 Mrs Hayley Hughes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC484105 2023-08-31 SC484105 2024-08-31 SC484105 2023-09-01 2024-08-31 SC484105 frs-core:CurrentFinancialInstruments 2024-08-31 SC484105 frs-core:Non-currentFinancialInstruments 2024-08-31 SC484105 frs-core:BetweenOneFiveYears 2024-08-31 SC484105 frs-core:ComputerEquipment 2024-08-31 SC484105 frs-core:ComputerEquipment 2023-09-01 2024-08-31 SC484105 frs-core:ComputerEquipment 2023-08-31 SC484105 frs-core:FurnitureFittings 2024-08-31 SC484105 frs-core:FurnitureFittings 2023-09-01 2024-08-31 SC484105 frs-core:FurnitureFittings 2023-08-31 SC484105 frs-core:MotorVehicles 2024-08-31 SC484105 frs-core:MotorVehicles 2023-09-01 2024-08-31 SC484105 frs-core:MotorVehicles 2023-08-31 SC484105 frs-core:PlantMachinery 2024-08-31 SC484105 frs-core:PlantMachinery 2023-09-01 2024-08-31 SC484105 frs-core:PlantMachinery 2023-08-31 SC484105 frs-core:WithinOneYear 2024-08-31 SC484105 frs-core:ShareCapital 2024-08-31 SC484105 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC484105 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC484105 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC484105 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC484105 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC484105 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC484105 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-08-31 SC484105 frs-bus:Director1 2023-09-01 2024-08-31 SC484105 frs-bus:Director1 2023-08-31 SC484105 frs-bus:Director1 2024-08-31 SC484105 frs-core:CurrentFinancialInstruments 1 2024-08-31 SC484105 frs-countries:Scotland 2023-09-01 2024-08-31 SC484105 2022-08-31 SC484105 2023-08-31 SC484105 2022-09-01 2023-08-31 SC484105 frs-core:CurrentFinancialInstruments 2023-08-31 SC484105 frs-core:Non-currentFinancialInstruments 2023-08-31 SC484105 frs-core:BetweenOneFiveYears 2023-08-31 SC484105 frs-core:MotorVehicles 2022-09-01 2023-08-31 SC484105 frs-core:WithinOneYear 2023-08-31 SC484105 frs-core:ShareCapital 2023-08-31 SC484105 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 SC484105 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 SC484105 frs-core:CurrentFinancialInstruments 1 2023-08-31
Registered number: SC484105
Prorend Scotland Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Benson Wood & Co (Scotland) Ltd.
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC484105
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,258 14,435
67,258 14,435
CURRENT ASSETS
Stocks 5 26,777 26,570
Debtors 6 284,921 222,689
Cash at bank and in hand 58,834 2,585
370,532 251,844
Creditors: Amounts Falling Due Within One Year 7 (126,935 ) (60,643 )
NET CURRENT ASSETS (LIABILITIES) 243,597 191,201
TOTAL ASSETS LESS CURRENT LIABILITIES 310,855 205,636
Creditors: Amounts Falling Due After More Than One Year 8 (71,228 ) (27,928 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (12,767 ) (2,698 )
NET ASSETS 226,860 175,010
CAPITAL AND RESERVES
Called up share capital 11 3 3
Profit and Loss Account 226,857 175,007
SHAREHOLDERS' FUNDS 226,860 175,010
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For the year 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 her 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
Mrs Hayley Hughes
Director
23/05/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Prorend Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC484105 . The registered office is 2nd Floor (East) Belgrave Court, Rosehall Road, Bellshill, North Lanarkshire, ML4 3NR.
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.
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. 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 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
2.6. Financial Instruments
The company only has basic financial instruments.

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 9,888 9,500 1,112 907 21,407
Additions 6,000 56,914 - - 62,914
As at 31 August 2024 15,888 66,414 1,112 907 84,321
Depreciation
As at 1 September 2023 3,120 2,969 456 427 6,972
Provided during the period 1,915 7,989 66 121 10,091
As at 31 August 2024 5,035 10,958 522 548 17,063
Net Book Value
As at 31 August 2024 10,853 55,456 590 359 67,258
As at 1 September 2023 6,768 6,531 656 480 14,435
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 50,558 -
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5. Stocks
2024 2023
£ £
Materials 2,502 2,000
Work in progress 24,275 24,570
26,777 26,570
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 197,842 37,795
Other debtors 18,146 19,246
Other loans 27,339 50,000
Other taxes and social security 41,594 73,500
Director's loan account - 42,148
284,921 222,689
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,131 -
Trade creditors 48,239 18,846
Bank loans and overdrafts 10,000 10,000
Corporation tax 21,379 22,309
VAT 38,050 5,419
Other creditors 646 319
Accruals and deferred income 4,490 3,750
126,935 60,643
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 49,069 -
Bank loans 22,159 27,928
71,228 27,928
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,131 -
Later than one year and not later than five years 49,069 -
53,200 -
53,200 -
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10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Accelerated capital allowances 12,767 2,698
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mrs Hayley Hughes 42,148 - 42,148 - -
The above loan is unsecured, interest free and repayable on demand. The amounts outstanding have been repaid by director within the year.
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