2023-10-01 2024-09-30 false Capium Accounts Production 1.1 SC407332 2023-10-01 2024-09-30 SC407332 bus:AbridgedAccounts 2023-10-01 2024-09-30 SC407332 bus:FRS102 2023-10-01 2024-09-30 SC407332 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC407332 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC407332 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC407332 2023-10-01 2024-09-30 SC407332 2024-09-30 SC407332 bus:RegisteredOffice 2023-10-01 2024-09-30 SC407332 core:WithinOneYear 2024-09-30 SC407332 core:AfterOneYear 2024-09-30 SC407332 1 2023-10-01 2024-09-30 SC407332 bus:Director1 2023-10-01 2024-09-30 SC407332 bus:Director1 2024-09-30 SC407332 bus:Director1 2022-10-01 2023-09-30 SC407332 bus:Director2 2023-10-01 2024-09-30 SC407332 bus:Director2 2024-09-30 SC407332 bus:Director2 2022-10-01 2023-09-30 SC407332 2022-10-01 SC407332 bus:LeadAgentIfApplicable 2023-10-01 2024-09-30 SC407332 2022-10-01 2023-09-30 SC407332 2023-09-30 SC407332 core:WithinOneYear 2023-09-30 SC407332 core:AfterOneYear 2023-09-30 SC407332 bus:EntityAccountantsOrAuditors 2022-10-01 2023-09-30 SC407332 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 SC407332 bus:OrdinaryShareClass1 2024-09-30 SC407332 bus:OrdinaryShareClass1 2022-10-01 2023-09-30 SC407332 bus:OrdinaryShareClass1 2023-09-30 SC407332 core:PlantMachinery 2023-10-01 2024-09-30 SC407332 core:PlantMachinery 2024-09-30 SC407332 core:PlantMachinery 2023-09-30 SC407332 core:ComputerEquipment 2023-10-01 2024-09-30 SC407332 core:ComputerEquipment 2024-09-30 SC407332 core:ComputerEquipment 2023-09-30 SC407332 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 SC407332 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-09-30 SC407332 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 SC407332 core:CostValuation core:Non-currentFinancialInstruments 2023-09-30 SC407332 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-09-30 SC407332 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 SC407332 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 SC407332 core:Non-currentFinancialInstruments 2024-09-30 SC407332 core:Non-currentFinancialInstruments 2023-09-30 SC407332 core:ShareCapital 2024-09-30 SC407332 core:ShareCapital 2023-09-30 SC407332 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC407332 core:RetainedEarningsAccumulatedLosses 2023-09-30 SC407332 dpl:Item1 2023-10-01 SC407332 dpl:Item1 2024-09-30 SC407332 dpl:Item1 2022-10-01 SC407332 dpl:Item1 2023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC407332
Scotland

 

 

 

OUT OF HOURS ICT LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Out of Hours ICT Ltd for the year ended 30 September 2024



In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Out of Hours ICT Ltd for the year ended 30 September 2024 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.     
As a practising member firm of the Institute of Chartered Accountants in Ireland, we are subject to its ethical and other professional requirements which are detailed at http://www.icai.ie       

This report is made solely to the Board of Directors of Out of Hours ICT Ltd , as a body, in accordance with the terms of our engagement letter dated 13th February 2012. Our work has been undertaken solely to prepare for your approval the accounts of Out of Hours ICT Ltd and state those matters that we have agreed to state to the Board of Directors of Out of Hours ICT Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants in Ireland as detailed at Chartered Accountants Ireland. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Out of Hours ICT Ltd and its Board of Directors as a body for our work or for this report.


It is your duty to ensure that Out of Hours ICT Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Out of Hours ICT Ltd . You consider that Out of Hours ICT Ltd is exempt from the statutory audit requirement for the year.


We have not been instructed to carry out an audit or a review of the accounts of Out of Hours ICT Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account
30 September 2024



....................................................

BM Accountancy Services

Laurnic House
Ross Cottage Drive
Hamilton
ML3 7WR
03 June 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 34,278    12,699 
34,278    12,699 
Current assets      
Debtors 27,636    28,412 
Cash at bank and in hand 72    1,980 
27,708    30,392 
Creditors: amount falling due within one year (24,441)   (25,319)
Net current assets 3,267    5,073 
 
Total assets less current liabilities 37,545    17,772 
Creditors: amount falling due after more than one year (20,922)   (5,176)
Net assets 16,623    12,596 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 16,622    12,595 
Shareholders' funds 16,623    12,596 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 03 June 2025 and were signed on its behalf by:


-------------------------------
Andrew Gray
Director
2
General Information
Out of Hours ICT Ltd is a private company, limited by shares, registered in Scotland, registration number SC407332, registration address Suite 2/3, West George Street, Glasgow, Glasgow, G2 1BP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:



Plant and Machinery 5 years Straight Line
Computer Equipment 5 years Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 October 2023 27,060    6,883    33,943 
Additions 30,534    721    31,255 
Disposals (22,065)     (22,065)
At 30 September 2024 35,529    7,604    43,133 
Depreciation
At 01 October 2023 16,134    5,110    21,244 
Charge for year 1,853    586    2,439 
On disposals (14,828)     (14,828)
At 30 September 2024 3,159    5,696    8,855 
Net book values
Closing balance as at 30 September 2024 32,370    1,908    34,278 
Opening balance as at 01 October 2023 10,926    1,773    12,699 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Related party transaction(561)(5,740)(5,740)(10,000)

A balance of £561 is owed from Structured Business Solutions LTD, a company partly owned by the Director.
3