Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 July 2022 false 1 October 2023 30 September 2024 30 September 2024 SC479213 Mr Allan Drummond Mrs Rachel Drummond iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC479213 2023-09-30 SC479213 2024-09-30 SC479213 2023-10-01 2024-09-30 SC479213 frs-core:CurrentFinancialInstruments 2024-09-30 SC479213 frs-core:Non-currentFinancialInstruments 2024-09-30 SC479213 frs-core:ComputerEquipment 2024-09-30 SC479213 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC479213 frs-core:ComputerEquipment 2023-09-30 SC479213 frs-core:FurnitureFittings 2024-09-30 SC479213 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC479213 frs-core:FurnitureFittings 2023-09-30 SC479213 frs-core:MotorVehicles 2024-09-30 SC479213 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC479213 frs-core:MotorVehicles 2023-09-30 SC479213 frs-core:PlantMachinery 2024-09-30 SC479213 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC479213 frs-core:PlantMachinery 2023-09-30 SC479213 frs-core:ShareCapital 2024-09-30 SC479213 frs-core:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 SC479213 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC479213 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC479213 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC479213 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC479213 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC479213 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC479213 frs-bus:Director1 2023-10-01 2024-09-30 SC479213 frs-bus:Director1 2023-09-30 SC479213 frs-bus:Director1 2024-09-30 SC479213 frs-bus:Director2 2023-10-01 2024-09-30 SC479213 frs-bus:Director2 2023-09-30 SC479213 frs-bus:Director2 2024-09-30 SC479213 frs-countries:Scotland 2023-10-01 2024-09-30 SC479213 2022-06-30 SC479213 2023-09-30 SC479213 2022-07-01 2023-09-30 SC479213 frs-core:CurrentFinancialInstruments 2023-09-30 SC479213 frs-core:Non-currentFinancialInstruments 2023-09-30 SC479213 frs-core:ShareCapital 2022-06-30 SC479213 frs-core:ShareCapital 2023-09-30 SC479213 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-09-30 SC479213 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 SC479213 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC479213
Telecom Survey Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Sutherland Black
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—8
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Telecom Survey Ltd for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Telecom Survey Ltd for the year ended 30 September 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-presentation-of-accounts.
This report is made solely to the directors of Telecom Survey Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Telecom Survey Ltd and state those matters that we have agreed to state to the directors of Telecom Survey Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-presentation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Telecom Survey Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Telecom Survey Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Telecom Survey Ltd . You consider that Telecom Survey Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Telecom Survey Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Signed
15/04/2025
Sutherland Black
Chartered Accountant
8 Deer Park Avenue
Livingston
West Lothian
EH54 8GA
Page 1
Page 2
Balance Sheet
Registered number: SC479213
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 74,579 70,214
74,579 70,214
CURRENT ASSETS
Debtors 5 23,624 18,720
Cash at bank and in hand 5,604 9,328
29,228 28,048
Creditors: Amounts Falling Due Within One Year 6 (53,785 ) (39,032 )
NET CURRENT ASSETS (LIABILITIES) (24,557 ) (10,984 )
TOTAL ASSETS LESS CURRENT LIABILITIES 50,022 59,230
Creditors: Amounts Falling Due After More Than One Year 7 (49,730 ) (58,943 )
NET ASSETS 292 287
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 92 87
SHAREHOLDERS' FUNDS 292 287
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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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Allan Drummond
Director
15/04/2025
The notes on pages 5 to 8 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2022 200 883 1,083
Profit for the period and total comprehensive income - 117,904 117,904
Dividends paid - (118,700) (118,700)
As at 30 September 2023 and 1 October 2023 200 87 287
Profit for the year and total comprehensive income - 53,455 53,455
Dividends paid - (53,450) (53,450)
As at 30 September 2024 200 92 292
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Page 5
Notes to the Financial Statements
1. General Information
Telecom Survey Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC479213 . The registered office is 11, Grainger Way, Motherwell, Lanarkshire, ML1 3GY.
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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33.33% 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.
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2.5. 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:
30 September 2024 30 September 2023
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 15,778 77,331 13,709 14,260 121,078
Additions - 22,815 - - 22,815
As at 30 September 2024 15,778 100,146 13,709 14,260 143,893
Depreciation
As at 1 October 2023 13,575 10,794 12,716 13,779 50,864
Provided during the period 551 17,490 248 161 18,450
As at 30 September 2024 14,126 28,284 12,964 13,940 69,314
...CONTINUED
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Net Book Value
As at 30 September 2024 1,652 71,862 745 320 74,579
As at 1 October 2023 2,203 66,537 993 481 70,214
5. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Other debtor 1,562 -
Directors' loan accounts 22,062 18,720
23,624 18,720
6. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Net obligations under finance lease and hire purchase contracts 19,544 14,183
Bank loans and overdrafts 6,198 6,046
Corporation tax 20,525 15,008
VAT 7,444 3,795
Pension Payable 74 -
53,785 39,032
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 30 September 2023
£ £
Net obligations under finance lease and hire purchase contracts 45,510 48,524
BBL > 1 year 4,220 10,419
49,730 58,943
8. Share Capital
30 September 2024 30 September 2023
£ £
Allotted, Called up and fully paid 200 200
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Allan Drummond 11,229 22,084 (19,418 ) - 12,895
Mrs Rachel Drummond - 21,000 (11,833 ) - 9,167
The above loan is unsecured, interest free and repayable on demand.
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