Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 SC370718 Miss S Molineux iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC370718 2023-03-31 SC370718 2024-03-31 SC370718 2023-04-01 2024-03-31 SC370718 frs-core:CurrentFinancialInstruments 2024-03-31 SC370718 frs-core:Non-currentFinancialInstruments 2024-03-31 SC370718 frs-core:ComputerEquipment 2024-03-31 SC370718 frs-core:ComputerEquipment 2023-04-01 2024-03-31 SC370718 frs-core:ComputerEquipment 2023-03-31 SC370718 frs-core:FurnitureFittings 2024-03-31 SC370718 frs-core:FurnitureFittings 2023-04-01 2024-03-31 SC370718 frs-core:FurnitureFittings 2023-03-31 SC370718 frs-core:CapitalRedemptionReserve 2024-03-31 SC370718 frs-core:ShareCapital 2024-03-31 SC370718 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC370718 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC370718 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC370718 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC370718 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC370718 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC370718 frs-bus:Director1 2023-04-01 2024-03-31 SC370718 frs-countries:Scotland 2023-04-01 2024-03-31 SC370718 2022-03-31 SC370718 2023-03-31 SC370718 2022-04-01 2023-03-31 SC370718 frs-core:CurrentFinancialInstruments 2023-03-31 SC370718 frs-core:Non-currentFinancialInstruments 2023-03-31 SC370718 frs-core:CapitalRedemptionReserve 2023-03-31 SC370718 frs-core:ShareCapital 2023-03-31 SC370718 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: SC370718
Lochaber Day and Night Owl Service Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC370718
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,258
- 1,258
CURRENT ASSETS
Debtors 5 126 5,347
Cash at bank and in hand 34,834 7,476
34,960 12,823
Creditors: Amounts Falling Due Within One Year 6 (58,461 ) (35,398 )
NET CURRENT ASSETS (LIABILITIES) (23,501 ) (22,575 )
TOTAL ASSETS LESS CURRENT LIABILITIES (23,501 ) (21,317 )
Creditors: Amounts Falling Due After More Than One Year 7 (9,448 ) (37,524 )
NET LIABILITIES (32,949 ) (58,841 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Capital redemption reserve - (4,564 )
Profit and Loss Account (33,049 ) (54,377 )
SHAREHOLDERS' FUNDS (32,949) (58,841)
Page 1
Page 2
For the year ending 31 March 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 her 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
Miss S Molineux
Director
17/06/2025
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
Lochaber Day and Night Owl Service Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC370718 . The registered office is 66 Castle Drive, Lochyside, Fort William, PH33 7NS.
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.
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:
Fixtures & Fittings 25% Straight Line
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 22)
13 22
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 143 2,064 2,207
As at 31 March 2024 143 2,064 2,207
Depreciation
As at 1 April 2023 143 806 949
Provided during the period - 1,258 1,258
As at 31 March 2024 143 2,064 2,207
Net Book Value
As at 31 March 2024 - - -
As at 1 April 2023 - 1,258 1,258
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 126 5,347
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,700 6,139
Bank loans and overdrafts 4,050 763
Other creditors 22,624 8,188
Taxation and social security 30,087 20,308
58,461 35,398
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,448 17,212
Other creditors - 20,312
9,448 37,524
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4