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 SC608478 Mr Craig Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC608478 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-09-30 SC608478 2023-09-30 SC608478 2024-09-30 SC608478 2023-10-01 2024-09-30 SC608478 frs-core:CurrentFinancialInstruments 2024-09-30 SC608478 frs-core:Non-currentFinancialInstruments 2024-09-30 SC608478 frs-core:PlantMachinery 2024-09-30 SC608478 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC608478 frs-core:PlantMachinery 2023-09-30 SC608478 frs-core:ShareCapital 2024-09-30 SC608478 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC608478 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC608478 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC608478 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC608478 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC608478 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC608478 frs-bus:Director1 2023-10-01 2024-09-30 SC608478 frs-countries:Scotland 2023-10-01 2024-09-30 SC608478 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 SC608478 2022-09-30 SC608478 2023-09-30 SC608478 2022-10-01 2023-09-30 SC608478 frs-core:CurrentFinancialInstruments 2023-09-30 SC608478 frs-core:Non-currentFinancialInstruments 2023-09-30 SC608478 frs-core:ShareCapital 2023-09-30 SC608478 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC608478
Craig Murray Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC608478
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,613 901
1,613 901
CURRENT ASSETS
Cash at bank and in hand 26,028 31,138
26,028 31,138
Creditors: Amounts Falling Due Within One Year 5 (12,642 ) (16,619 )
NET CURRENT ASSETS (LIABILITIES) 13,386 14,519
TOTAL ASSETS LESS CURRENT LIABILITIES 14,999 15,420
Creditors: Amounts Falling Due After More Than One Year 6 (10,674 ) (12,798 )
NET ASSETS 4,325 2,622
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 4,324 2,621
SHAREHOLDERS' FUNDS 4,325 2,622
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
Mr Craig Murray
Director
09/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Craig Murray Limited is a private company, limited by shares, incorporated in Scotland, registered number SC608478 . The registered office is 7 Hampden Way, Renfrew, PA4 0NT.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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% straight line
2.4. Financial Instruments
The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Taxation
Corporation 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 1 1
1 1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 2,699
Additions 1,350
As at 30 September 2024 4,049
Depreciation
As at 1 October 2023 1,798
Provided during the period 638
As at 30 September 2024 2,436
Net Book Value
As at 30 September 2024 1,613
As at 1 October 2023 901
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,161 2,154
Corporation tax 7,269 10,104
Accruals and deferred income 1,200 1,200
Director's loan account 2,012 3,161
12,642 16,619
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 10,674 12,798
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 7,532 9,971
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3