Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SC347138 Mr James Hayes J Hayes Properties Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC347138 2023-08-31 SC347138 2024-08-31 SC347138 2023-09-01 2024-08-31 SC347138 frs-core:CurrentFinancialInstruments 2024-08-31 SC347138 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC347138 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC347138 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 SC347138 frs-core:PlantMachinery 2024-08-31 SC347138 frs-core:PlantMachinery 2023-09-01 2024-08-31 SC347138 frs-core:PlantMachinery 2023-08-31 SC347138 frs-core:RevaluationReserve 2023-08-31 SC347138 frs-core:RevaluationReserve 2024-08-31 SC347138 frs-core:ShareCapital 2024-08-31 SC347138 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC347138 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC347138 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC347138 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC347138 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC347138 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC347138 1 2023-09-01 2024-08-31 SC347138 frs-bus:Director1 2023-09-01 2024-08-31 SC347138 frs-bus:Director1 2023-08-31 SC347138 frs-bus:Director1 2024-08-31 SC347138 frs-countries:Scotland 2023-09-01 2024-08-31 SC347138 2022-08-31 SC347138 2023-08-31 SC347138 2022-09-01 2023-08-31 SC347138 frs-core:CurrentFinancialInstruments 2023-08-31 SC347138 frs-core:RevaluationReserve 2023-08-31 SC347138 frs-core:ShareCapital 2023-08-31 SC347138 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: SC347138
The Fisherman's Arms (Birgham) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
John McEwan Accounting Services
ACCA
60 Clove Mill Wynd
Larkhall
ML9 1NT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC347138
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,030 69,030
Investment Properties 5 230,641 230,641
299,671 299,671
Creditors: Amounts Falling Due Within One Year 6 (34,181 ) (33,847 )
NET CURRENT ASSETS (LIABILITIES) (34,181 ) (33,847 )
TOTAL ASSETS LESS CURRENT LIABILITIES 265,490 265,824
NET ASSETS 265,490 265,824
CAPITAL AND RESERVES
Called up share capital 7 226,000 226,000
Revaluation reserve 9 46,753 46,753
Profit and Loss Account (7,263 ) (6,929 )
SHAREHOLDERS' FUNDS 265,490 265,824
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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 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
Mr James Hayes
Director
29/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Fisherman's Arms (Birgham) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC347138 . The registered office is 60 Clove Mill Wynd , Larkhall, ML9 1NT.
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. 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:
Improvements NIL
Plant & Machinery NIL
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 3)
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4. Tangible Assets
Land & Property
Improvements Plant & Machinery Total
£ £ £
Cost
As at 1 September 2023 90,026 28,318 118,344
As at 31 August 2024 90,026 28,318 118,344
Depreciation
As at 1 September 2023 30,026 19,288 49,314
As at 31 August 2024 30,026 19,288 49,314
Net Book Value
As at 31 August 2024 60,000 9,030 69,030
As at 1 September 2023 60,000 9,030 69,030
5. Investment Property
2024
£
Fair Value
As at 1 September 2023 and 31 August 2024 230,641
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 334 634
Director's loan account 33,847 33,213
34,181 33,847
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 226,000 226,000
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8. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from the director:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr James Hayes 33,213 634 - - 33,847
The above loan, which is due to the director, is unsecured, interest free, nas no fixed repayment terms and is repayable on demand.
9. Reserves
Revaluation Reserve
£
As at 1 September 2023 46,753
As at 31 August 2024 46,753
10. Ultimate Controlling Party
The company's ultimate controlling party is J Hayes Properties Limited by virtue of his ownership of 100% of the issued share capital in the company.
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