Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC385507 R Al-Gayaar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC385507 2023-09-30 SC385507 2024-09-30 SC385507 2023-10-01 2024-09-30 SC385507 frs-core:CurrentFinancialInstruments 2024-09-30 SC385507 frs-core:FurnitureFittings 2024-09-30 SC385507 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC385507 frs-core:FurnitureFittings 2023-09-30 SC385507 frs-core:MotorVehicles 2024-09-30 SC385507 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC385507 frs-core:MotorVehicles 2023-09-30 SC385507 frs-core:PlantMachinery 2024-09-30 SC385507 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC385507 frs-core:PlantMachinery 2023-09-30 SC385507 frs-core:CapitalRedemptionReserve 2024-09-30 SC385507 frs-core:ShareCapital 2024-09-30 SC385507 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC385507 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC385507 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC385507 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC385507 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC385507 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC385507 frs-bus:Director1 2023-10-01 2024-09-30 SC385507 frs-countries:Scotland 2023-10-01 2024-09-30 SC385507 2022-09-30 SC385507 2023-09-30 SC385507 2022-10-01 2023-09-30 SC385507 frs-core:CurrentFinancialInstruments 2023-09-30 SC385507 frs-core:CapitalRedemptionReserve 2023-09-30 SC385507 frs-core:ShareCapital 2023-09-30 SC385507 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC385507
Perth Commercials Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2024
Helen Hally CA
The Retreat
South Street
Burrelton
Perthshire
PH13 9PE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC385507
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,879 37,121
31,879 37,121
CURRENT ASSETS
Stocks 30,750 48,850
Debtors 5 3,216 5,288
Cash at bank and in hand 64,763 116,834
98,729 170,972
Creditors: Amounts Falling Due Within One Year 6 (6,377 ) (71,118 )
NET CURRENT ASSETS (LIABILITIES) 92,352 99,854
TOTAL ASSETS LESS CURRENT LIABILITIES 124,231 136,975
NET ASSETS 124,231 136,975
CAPITAL AND RESERVES
Called up share capital 7 50 50
Capital redemption reserve 100 100
Profit and Loss Account 124,081 136,825
SHAREHOLDERS' FUNDS 124,231 136,975
Page 1
Page 2
For the year ending 30 September 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
R Al-Gayaar
Director
14/05/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Perth Commercials Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC385507 . The registered office is Summerfield, Rait Road, Balbeggie, Perthshire, PH2 7PP.
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. 
2.2. Turnover
Turnover represents amounts invoiced during the year excluding value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Land and buildings 0%
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value in the ordinary course of business.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Land and buildings Total
£ £ £ £
Cost
As at 1 October 2023 36,871 23,150 8,000 68,021
Additions - - 1,309 1,309
Disposals - (2,350 ) - (2,350 )
As at 30 September 2024 36,871 20,800 9,309 66,980
Depreciation
As at 1 October 2023 20,785 10,115 - 30,900
Provided during the period 3,217 3,234 - 6,451
Disposals - (2,250 ) - (2,250 )
As at 30 September 2024 24,002 11,099 - 35,101
Net Book Value
As at 30 September 2024 12,869 9,701 9,309 31,879
As at 1 October 2023 16,086 13,035 8,000 37,121
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 3,600
Prepayments and accrued income 1,615 1,688
VAT 1,601 -
3,216 5,288
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 586 128
Corporation tax 893 484
VAT - 568
Accruals and deferred income 408 164
Director's loan account 4,490 69,774
6,377 71,118
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50 50
Page 4