Acorah Software Products - Accounts Production 16.3.350 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC200302 Ms Samantha Hill Mr Conrad Mackay false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC200302 2023-09-30 SC200302 2024-09-30 SC200302 2023-10-01 2024-09-30 SC200302 frs-core:CurrentFinancialInstruments 2024-09-30 SC200302 frs-core:Non-currentFinancialInstruments 2024-09-30 SC200302 frs-core:ComputerEquipment 2024-09-30 SC200302 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC200302 frs-core:ComputerEquipment 2023-09-30 SC200302 frs-core:FurnitureFittings 2024-09-30 SC200302 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC200302 frs-core:FurnitureFittings 2023-09-30 SC200302 frs-core:SharePremium 2024-09-30 SC200302 frs-core:ShareCapital 2024-09-30 SC200302 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC200302 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC200302 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC200302 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC200302 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC200302 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC200302 1 2023-10-01 2024-09-30 SC200302 frs-bus:Director1 2023-10-01 2024-09-30 SC200302 frs-bus:Director2 2023-10-01 2024-09-30 SC200302 frs-countries:Scotland 2023-10-01 2024-09-30 SC200302 2022-09-30 SC200302 2023-09-30 SC200302 2022-10-01 2023-09-30 SC200302 frs-core:CurrentFinancialInstruments 2023-09-30 SC200302 frs-core:Non-currentFinancialInstruments 2023-09-30 SC200302 frs-core:SharePremium 2023-09-30 SC200302 frs-core:ShareCapital 2023-09-30 SC200302 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC200302
Strategic Integration Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC200302
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,987 2,191
1,987 2,191
CURRENT ASSETS
Debtors 5 18,968 11,423
Cash at bank and in hand 2,572 15,658
21,540 27,081
Creditors: Amounts Falling Due Within One Year 6 (66,305 ) (56,857 )
NET CURRENT ASSETS (LIABILITIES) (44,765 ) (29,776 )
TOTAL ASSETS LESS CURRENT LIABILITIES (42,778 ) (27,585 )
Creditors: Amounts Falling Due After More Than One Year 7 (7,102 ) (18,023 )
NET LIABILITIES (49,880 ) (45,608 )
CAPITAL AND RESERVES
Called up share capital 8 133 133
Share premium account 26,280 26,280
Income Statement (76,293 ) (72,021 )
SHAREHOLDERS' FUNDS (49,880) (45,608)
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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 Income Statement.
On behalf of the board
Ms Samantha Hill
Director
16/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Strategic Integration Limited is a private company, limited by shares, incorporated in Scotland, registered number SC200302 . The registered office is Chanonry House, 14 Chanonry Road South, Elgin, Moray, IV30 6NG.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis, despite the fact that liabilities exceed assets. 
The directors have given an undertaking to support the company until it returns to a net assets position.  The directors  therefore consider that it is appropriate to prepare the accounts on the going concern basis.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion method.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 6 6
6 6
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 46 13,647 13,693
As at 30 September 2024 46 13,647 13,693
Depreciation
As at 1 October 2023 585 10,917 11,502
Provided during the period - 204 204
As at 30 September 2024 585 11,121 11,706
Net Book Value
As at 30 September 2024 (539 ) 2,526 1,987
As at 1 October 2023 (539 ) 2,730 2,191
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,968 9,956
Other taxes and social security - 1,467
18,968 11,423
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 70 1,752
Bank loans and overdrafts 8,958 9,098
Corporation tax (18 ) (17 )
Other taxes and social security 1,311 -
VAT 7,950 5,664
Net wages 183 -
Other creditors 3,729 5,862
Accruals and deferred income 42,542 33,700
Directors' loan accounts 1,580 798
66,305 56,857
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,102 18,023
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 133 133
9. Pension Commitments
The company operates a defined contribution pension scheme for all employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £541 (2023: £473) were due to the fund. They are included in Other Creditors.
10. Related Party Transactions
LGE LimitedLGE Limited is a company under the control of Lindsay Ebner who owns 15.04% of the issued share capital of the company.LGE Limited provided strategic planning and business development services amounting to £4,500 (2022: £9,505) to the company.

LGE Limited

LGE Limited is a company under the control of Lindsay Ebner who owns 15.04% of the issued share capital of the company.

LGE Limited provided strategic planning and business development services amounting to £4,500 (2022: £9,505) to the company.

11. Controlling Party Not Known
The company's ultimate controlling party is not known.
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