Acorah Software Products - Accounts Production 16.3.350 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC401528 Mrs Jacqueline Ritchie Mrs Pamela Dillon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC401528 2023-06-30 SC401528 2024-06-30 SC401528 2023-07-01 2024-06-30 SC401528 frs-core:CurrentFinancialInstruments 2024-06-30 SC401528 frs-core:Non-currentFinancialInstruments 2024-06-30 SC401528 frs-core:ComputerEquipment 2024-06-30 SC401528 frs-core:ComputerEquipment 2023-07-01 2024-06-30 SC401528 frs-core:ComputerEquipment 2023-06-30 SC401528 frs-core:MotorVehicles 2024-06-30 SC401528 frs-core:MotorVehicles 2023-07-01 2024-06-30 SC401528 frs-core:MotorVehicles 2023-06-30 SC401528 frs-core:PlantMachinery 2024-06-30 SC401528 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC401528 frs-core:PlantMachinery 2023-06-30 SC401528 frs-core:ShareCapital 2024-06-30 SC401528 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC401528 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC401528 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC401528 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC401528 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC401528 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC401528 frs-bus:Director1 2023-07-01 2024-06-30 SC401528 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 SC401528 frs-countries:Scotland 2023-07-01 2024-06-30 SC401528 2022-06-30 SC401528 2023-06-30 SC401528 2022-07-01 2023-06-30 SC401528 frs-core:CurrentFinancialInstruments 2023-06-30 SC401528 frs-core:Non-currentFinancialInstruments 2023-06-30 SC401528 frs-core:ShareCapital 2023-06-30 SC401528 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC401528
Maintainit Scotland Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House Ellismuir Way
Uddingston
Glasgow
G71 5PW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC401528
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,058 10,161
8,058 10,161
CURRENT ASSETS
Debtors 5 61,742 56,417
Cash at bank and in hand 11,671 24,286
73,413 80,703
Creditors: Amounts Falling Due Within One Year 6 (34,699 ) (30,445 )
NET CURRENT ASSETS (LIABILITIES) 38,714 50,258
TOTAL ASSETS LESS CURRENT LIABILITIES 46,772 60,419
Creditors: Amounts Falling Due After More Than One Year 7 (14,667 ) (22,667 )
NET ASSETS 32,105 37,752
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 32,005 37,652
SHAREHOLDERS' FUNDS 32,105 37,752
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For the year ending 30 June 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
Mrs Jacqueline Ritchie
Director
18/06/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Maintainit Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC401528 . The registered office is 9a Hastings Square, Darvel, Ayrshire, KA17 0DR.
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 25% STRAIGHT LINE
Motor Vehicles 25% REDUCING BALANCE
Computer Equipment 25% STRAIGHT LINE
2.4. Taxation
Income tax expense represents the sum of the tax currently payable. 
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 years 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.
Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 3,965 12,658 1,067 17,690
Additions 1,416 - 363 1,779
Disposals (1,814 ) - (437 ) (2,251 )
As at 30 June 2024 3,567 12,658 993 17,218
Depreciation
As at 1 July 2023 2,830 4,139 560 7,529
Provided during the period 633 3,059 190 3,882
Disposals (1,814 ) - (437 ) (2,251 )
As at 30 June 2024 1,649 7,198 313 9,160
Net Book Value
As at 30 June 2024 1,918 5,460 680 8,058
As at 1 July 2023 1,135 8,519 507 10,161
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 41,459 45,877
Other debtors 20,283 10,540
61,742 56,417
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,493 11,164
Bank loans and overdrafts 8,000 8,000
Other creditors 4,102 5,866
Taxation and social security 11,104 5,415
34,699 30,445
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 14,667 22,667
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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