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 SC515421 Mr Graham Curran Mrs Linda Curran Mr and Mrs Curran true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC515421 2023-09-30 SC515421 2024-09-30 SC515421 2023-10-01 2024-09-30 SC515421 frs-core:CurrentFinancialInstruments 2024-09-30 SC515421 frs-core:ComputerEquipment 2024-09-30 SC515421 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC515421 frs-core:ComputerEquipment 2023-09-30 SC515421 frs-core:FurnitureFittings 2024-09-30 SC515421 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC515421 frs-core:FurnitureFittings 2023-09-30 SC515421 frs-core:MotorVehicles 2024-09-30 SC515421 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC515421 frs-core:MotorVehicles 2023-09-30 SC515421 frs-core:ShareCapital 2024-09-30 SC515421 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC515421 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC515421 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC515421 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC515421 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC515421 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC515421 1 2023-10-01 2024-09-30 SC515421 frs-bus:Director1 2023-10-01 2024-09-30 SC515421 frs-bus:Director2 2023-10-01 2024-09-30 SC515421 frs-countries:Scotland 2023-10-01 2024-09-30 SC515421 2022-09-30 SC515421 2023-09-30 SC515421 2022-10-01 2023-09-30 SC515421 frs-core:CurrentFinancialInstruments 2023-09-30 SC515421 frs-core:ShareCapital 2023-09-30 SC515421 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC515421
Cloudfire Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC515421
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,554 47,233
38,554 47,233
CURRENT ASSETS
Debtors 5 5,508 3,705
Cash at bank and in hand 21,252 1,220
26,760 4,925
Creditors: Amounts Falling Due Within One Year 6 (62,731 ) (67,929 )
NET CURRENT ASSETS (LIABILITIES) (35,971 ) (63,004 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,583 (15,771 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,325 ) (8,975 )
NET LIABILITIES (4,742 ) (24,746 )
CAPITAL AND RESERVES
Called up share capital 7 20 20
Profit and Loss Account (4,762 ) (24,766 )
SHAREHOLDERS' FUNDS (4,742) (24,746)
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 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 Graham Curran
Director
06/06/2025
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
Cloudfire Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC515421 . The registered office is 3 Willow Tree Place, Balerno, Midlothian, EH14 5AZ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 60,180 228 17,250 77,658
Additions - - 4,381 4,381
As at 30 September 2024 60,180 228 21,631 82,039
Depreciation
As at 1 October 2023 15,045 156 15,224 30,425
Provided during the period 11,284 18 1,758 13,060
As at 30 September 2024 26,329 174 16,982 43,485
Net Book Value
As at 30 September 2024 33,851 54 4,649 38,554
As at 1 October 2023 45,135 72 2,026 47,233
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,508 -
Other debtors - 3,705
5,508 3,705
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 60,838 67,929
Taxation and social security 1,893 -
62,731 67,929
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20 20
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling parties are Mr and Mrs Curran by virtue of their ownership of 100% of the issued share capital in the company.
Page 4