Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC705630 Mr Adam Shaw Mr James Appleton-Metcalfe Mr James Parratt Mr David Reid iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC705630 2023-05-31 SC705630 2024-05-31 SC705630 2023-06-01 2024-05-31 SC705630 frs-core:CurrentFinancialInstruments 2024-05-31 SC705630 frs-core:ShareCapital 2024-05-31 SC705630 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC705630 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC705630 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC705630 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC705630 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC705630 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC705630 frs-bus:Director1 2023-06-01 2024-05-31 SC705630 frs-bus:Director2 2023-06-01 2024-05-31 SC705630 frs-bus:Director3 2023-06-01 2024-05-31 SC705630 frs-bus:Director4 2023-06-01 2024-05-31 SC705630 frs-countries:Scotland 2023-06-01 2024-05-31 SC705630 2022-05-31 SC705630 2023-05-31 SC705630 2022-06-01 2023-05-31 SC705630 frs-core:CurrentFinancialInstruments 2023-05-31 SC705630 frs-core:ShareCapital 2023-05-31 SC705630 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: SC705630
West Ranga (Pitlochry) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
SBS Accountancy
Haypark Business Centre
Marchmont Avenue
Polmont
FK2 0NZ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC705630
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 270,531 258,697
Debtors 5 2,514 11,245
Cash at bank and in hand 7,028 -
280,073 269,942
Creditors: Amounts Falling Due Within One Year 6 (282,962 ) (271,740 )
NET CURRENT ASSETS (LIABILITIES) (2,889 ) (1,798 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,889 ) (1,798 )
NET LIABILITIES (2,889 ) (1,798 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (2,890 ) (1,799 )
SHAREHOLDERS' FUNDS (2,889) (1,798)
For the year ending 31 May 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 Profit and Loss Account.
On behalf of the board
Mr James Parratt
Director
19th June 2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
West Ranga (Pitlochry) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC705630 . The registered office is 26 Commercial Street, Dundee, DD1 3EJ.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Stocks
2024 2023
£ £
Work in progress 270,531 258,697
5. Debtors
2024 2023
£ £
Due within one year
VAT 2,514 11,244
Amounts owed by group undertakings - 1
2,514 11,245
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 15,048 67,635
Accruals and deferred income 875 1,454
Amounts owed to group undertakings 267,039 202,651
282,962 271,740
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 2