Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 16 August 2022 false 1 September 2023 31 August 2024 31 August 2024 14300241 Mr W Allen Mrs J Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14300241 2023-08-31 14300241 2024-08-31 14300241 2023-09-01 2024-08-31 14300241 frs-core:CurrentFinancialInstruments 2024-08-31 14300241 frs-core:PlantMachinery 2024-08-31 14300241 frs-core:PlantMachinery 2023-09-01 2024-08-31 14300241 frs-core:PlantMachinery 2023-08-31 14300241 frs-core:ShareCapital 2024-08-31 14300241 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 14300241 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14300241 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 14300241 frs-bus:SmallEntities 2023-09-01 2024-08-31 14300241 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14300241 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 14300241 frs-bus:Director1 2023-09-01 2024-08-31 14300241 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 14300241 frs-countries:EnglandWales 2023-09-01 2024-08-31 14300241 2022-08-15 14300241 2023-08-31 14300241 2022-08-16 2023-08-31 14300241 frs-core:CurrentFinancialInstruments 2023-08-31 14300241 frs-core:ShareCapital 2023-08-31 14300241 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 14300241
New Scope Builders Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14300241
31 August 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,592 8,240
6,592 8,240
CURRENT ASSETS
Stocks 5 2,507 15,566
Cash at bank and in hand 16,749 33
19,256 15,599
Creditors: Amounts Falling Due Within One Year 6 (25,358 ) (23,438 )
NET CURRENT ASSETS (LIABILITIES) (6,102 ) (7,839 )
TOTAL ASSETS LESS CURRENT LIABILITIES 490 401
NET ASSETS 490 401
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 486 397
SHAREHOLDERS' FUNDS 490 401
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 W Allen
Director
30 May 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
New Scope Builders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14300241 . The registered office is 128 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 20% Reducing balance
2.4. 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.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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Page 3
4. Tangible Assets
Plant and machinery
£
Cost
As at 1 September 2023 10,300
As at 31 August 2024 10,300
Depreciation
As at 1 September 2023 2,060
Provided during the period 1,648
As at 31 August 2024 3,708
Net Book Value
As at 31 August 2024 6,592
As at 1 September 2023 8,240
5. Stocks
31 August 2024 31 August 2023
£ £
Materials - 1,080
Work in progress 2,507 14,486
2,507 15,566
6. Creditors: Amounts Falling Due Within One Year
31 August 2024 31 August 2023
£ £
Corporation tax 1,277 150
Other creditors 1,048 1
Accruals and deferred income 850 -
Director's loan account 22,183 23,287
25,358 23,438
7. Share Capital
31 August 2024 31 August 2023
£ £
Allotted, Called up and fully paid 4 4
8. Dividends
31 August 2024 31 August 2023
£ £
On equity shares:
Final dividend paid 4,000 10,000
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Page 4
9. Related Party Transactions
The balance due to the director as at the year end date totalled £22,183 (2023: £23,191).
The aggregate remuneration paid to key management personnel for the year was £12,570.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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