Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 SC350202 Mr Goerge Riddell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC350202 2023-10-31 SC350202 2024-10-31 SC350202 2023-11-01 2024-10-31 SC350202 frs-core:CurrentFinancialInstruments 2024-10-31 SC350202 frs-core:Non-currentFinancialInstruments 2024-10-31 SC350202 frs-core:ComputerEquipment 2024-10-31 SC350202 frs-core:ComputerEquipment 2023-11-01 2024-10-31 SC350202 frs-core:ComputerEquipment 2023-10-31 SC350202 frs-core:MotorVehicles 2024-10-31 SC350202 frs-core:MotorVehicles 2023-11-01 2024-10-31 SC350202 frs-core:MotorVehicles 2023-10-31 SC350202 frs-core:PlantMachinery 2024-10-31 SC350202 frs-core:PlantMachinery 2023-11-01 2024-10-31 SC350202 frs-core:PlantMachinery 2023-10-31 SC350202 frs-core:WithinOneYear 2024-10-31 SC350202 frs-core:RevaluationReserve 2023-10-31 SC350202 frs-core:RevaluationReserve 2024-10-31 SC350202 frs-core:ShareCapital 2024-10-31 SC350202 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC350202 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC350202 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 SC350202 frs-bus:SmallEntities 2023-11-01 2024-10-31 SC350202 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC350202 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 SC350202 frs-bus:Director1 2023-11-01 2024-10-31 SC350202 frs-countries:Scotland 2023-11-01 2024-10-31 SC350202 2022-10-31 SC350202 2023-10-31 SC350202 2022-11-01 2023-10-31 SC350202 frs-core:CurrentFinancialInstruments 2023-10-31 SC350202 frs-core:Non-currentFinancialInstruments 2023-10-31 SC350202 frs-core:BetweenOneFiveYears 2023-10-31 SC350202 frs-core:WithinOneYear 2023-10-31 SC350202 frs-core:RevaluationReserve 2023-10-31 SC350202 frs-core:ShareCapital 2023-10-31 SC350202 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: SC350202
Chauffeurs Inverness Limited
Financial Statements
For The Year Ended 31 October 2024
Windlestrae
Newton of Kinkell
Dingwall
Ross-shire
IV7 8AS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC350202
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,487 98,024
70,487 98,024
CURRENT ASSETS
Debtors 5 14,408 4,435
14,408 4,435
Creditors: Amounts Falling Due Within One Year 6 (36,693 ) (17,647 )
NET CURRENT ASSETS (LIABILITIES) (22,285 ) (13,212 )
TOTAL ASSETS LESS CURRENT LIABILITIES 48,202 84,812
Creditors: Amounts Falling Due After More Than One Year 7 - (14,900 )
NET ASSETS 48,202 69,912
CAPITAL AND RESERVES
Called up share capital 9 41,000 41,000
Revaluation reserve 10 78,533 78,533
Profit and Loss Account (71,331 ) (49,621 )
SHAREHOLDERS' FUNDS 48,202 69,912
Page 1
Page 2
For the year ending 31 October 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 Goerge Riddell
Director
11/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Chauffeurs Inverness Limited is a private company, limited by shares, incorporated in Scotland, registered number SC350202 . The registered office is In-Business Centre, Longman Drive, INVERNESS, IV1 1SU.
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 20% Reducing Balance
Motor Vehicles 10% - 20% Straight Line
Computer Equipment 20% Straight Line
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Page 4
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 2,131 213,292 502 215,925
Disposals - (21,300 ) - (21,300 )
As at 31 October 2024 2,131 191,992 502 194,625
Depreciation
As at 1 November 2023 1,747 115,792 362 117,901
Provided during the period 502 5,595 140 6,237
As at 31 October 2024 2,249 121,387 502 124,138
Net Book Value
As at 31 October 2024 (118 ) 70,605 - 70,487
As at 1 November 2023 384 97,500 140 98,024
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,435 4,435
Director's loan account 9,973 -
14,408 4,435
Page 4
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,172 2,962
Bank loans and overdrafts 23,521 13,647
Other creditors - 1,038
36,693 17,647
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 8,884
Bounce Back Loan(Long term liabilities - creditors > 1 year) - 6,016
- 14,900
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,172 2,962
Later than one year and not later than five years - 8,884
13,172 11,846
13,172 11,846
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 41,000 41,000
10. Reserves
Revaluation Reserve
£
As at 1 November 2023 78,533
As at 31 October 2024 78,533
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