Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC642433 Mr Brian Close iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC642433 2023-09-30 SC642433 2024-09-30 SC642433 2023-10-01 2024-09-30 SC642433 frs-core:CurrentFinancialInstruments 2024-09-30 SC642433 frs-core:ShareCapital 2024-09-30 SC642433 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC642433 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC642433 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC642433 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC642433 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC642433 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC642433 frs-bus:Director1 2023-10-01 2024-09-30 SC642433 frs-countries:Scotland 2023-10-01 2024-09-30 SC642433 2022-09-30 SC642433 2023-09-30 SC642433 2022-10-01 2023-09-30 SC642433 frs-core:CurrentFinancialInstruments 2023-09-30 SC642433 frs-core:ShareCapital 2023-09-30 SC642433 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC642433
Brian Close Wealth Management Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Paterson Accountancy Ltd
29 Academy Place
Bathgate
EH48 1AS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC642433
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 16,699 16,238
Cash at bank and in hand 12,116 9,766
28,815 26,004
NET CURRENT ASSETS (LIABILITIES) 28,815 26,004
TOTAL ASSETS LESS CURRENT LIABILITIES 28,815 26,004
NET ASSETS 28,815 26,004
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 28,813 26,002
SHAREHOLDERS' FUNDS 28,815 26,004
For the year ending 30 September 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 his 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 Brian Close
Director
25/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Brian Close Wealth Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC642433 . The registered office is 8 Churchill Place, Falkirk, FK2 7FN.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
4. Debtors
2024 2023
£ £
Due within one year
Director's loan account 16,697 16,236
Called up share capital not paid 2 2
16,699 16,238
5. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 2 2
Amount of Allotted, Called Up Share Capital 2 2
Page 2
Page 3
6. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 18,000 -
Page 3