Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC483809 Mrs S J Dewar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC483809 2023-12-31 SC483809 2024-12-31 SC483809 2024-01-01 2024-12-31 SC483809 frs-core:CurrentFinancialInstruments 2024-12-31 SC483809 frs-core:Non-currentFinancialInstruments 2024-12-31 SC483809 frs-core:ComputerEquipment 2024-12-31 SC483809 frs-core:ComputerEquipment 2024-01-01 2024-12-31 SC483809 frs-core:ComputerEquipment 2023-12-31 SC483809 frs-core:FurnitureFittings 2024-12-31 SC483809 frs-core:FurnitureFittings 2024-01-01 2024-12-31 SC483809 frs-core:FurnitureFittings 2023-12-31 SC483809 frs-core:NetGoodwill 2024-12-31 SC483809 frs-core:NetGoodwill 2024-01-01 2024-12-31 SC483809 frs-core:NetGoodwill 2023-12-31 SC483809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 SC483809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 SC483809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 SC483809 frs-core:PlantMachinery 2024-12-31 SC483809 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC483809 frs-core:PlantMachinery 2023-12-31 SC483809 frs-core:ShareCapital 2024-12-31 SC483809 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC483809 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC483809 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC483809 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC483809 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC483809 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC483809 frs-bus:Director1 2024-01-01 2024-12-31 SC483809 frs-bus:Director1 2023-12-31 SC483809 frs-bus:Director1 2024-12-31 SC483809 frs-countries:Scotland 2024-01-01 2024-12-31 SC483809 2022-12-31 SC483809 2023-12-31 SC483809 2023-01-01 2023-12-31 SC483809 frs-core:CurrentFinancialInstruments 2023-12-31 SC483809 frs-core:Non-currentFinancialInstruments 2023-12-31 SC483809 frs-core:ShareCapital 2023-12-31 SC483809 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC483809
Shona Dewar Physiotherapy Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC483809
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 7,864 19,053
7,864 19,053
CURRENT ASSETS
Stock 6 3,250 1,488
Debtors 7 13,933 11,535
Cash at bank and in hand 49,917 24,785
67,100 37,808
Creditors: Amounts Falling Due Within One Year 8 (33,896 ) (26,164 )
NET CURRENT ASSETS (LIABILITIES) 33,204 11,644
TOTAL ASSETS LESS CURRENT LIABILITIES 41,068 30,697
Creditors: Amounts Falling Due After More Than One Year 9 (2,716 ) (8,027 )
NET ASSETS 38,352 22,670
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 38,252 22,570
SHAREHOLDERS' FUNDS 38,352 22,670
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For the year ending 31 December 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 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 S J Dewar
Director
23 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Shona Dewar Physiotherapy Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC483809 . The registered office is 17-19 Barclay Place, Edinburgh, EH10 4HW.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Leasehold 20% straight line
Plant & Machinery 20% straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 33.3% straight line
2.5. 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.
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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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 7)
10 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 45,000
As at 31 December 2024 45,000
Amortisation
As at 1 January 2024 45,000
As at 31 December 2024 45,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 15,946 57,042 11,429 2,146 86,563
As at 31 December 2024 15,946 57,042 11,429 2,146 86,563
Depreciation
As at 1 January 2024 15,283 41,391 9,194 1,642 67,510
Provided during the period 3,821 6,208 656 504 11,189
As at 31 December 2024 19,104 47,599 9,850 2,146 78,699
Net Book Value
As at 31 December 2024 (3,158 ) 9,443 1,579 - 7,864
As at 1 January 2024 663 15,651 2,235 504 19,053
6. Stock
2024 2023
£ £
Materials 3,250 1,488
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,498 8,699
Prepayments and accrued income 1,351 1,509
Other debtors 1,084 1,084
Director's loan account - 243
13,933 11,535
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,432 1,051
Bank loans and overdrafts 5,746 6,444
Corporation tax 13,979 2,862
Other taxes and social security 1,481 2,608
Other creditors 6,814 11,699
Accruals and deferred income 1,530 1,500
Director's loan account 2,914 -
33,896 26,164
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,716 8,027
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mrs Shona Dewar 243 - (3,053 ) - (2,914 )
The above loan is unsecured, interest free and repayable on demand.
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