Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 May 2025 31 May 2025 SC431213 Mr Juergen Knittel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC431213 2024-08-31 SC431213 2025-05-31 SC431213 2024-09-01 2025-05-31 SC431213 frs-core:Non-currentFinancialInstruments 2025-05-31 SC431213 frs-core:ComputerEquipment 2025-05-31 SC431213 frs-core:ComputerEquipment 2024-09-01 2025-05-31 SC431213 frs-core:ComputerEquipment 2024-08-31 SC431213 frs-core:OtherReservesSubtotal 2025-05-31 SC431213 frs-core:ShareCapital 2025-05-31 SC431213 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC431213 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-05-31 SC431213 frs-bus:FilletedAccounts 2024-09-01 2025-05-31 SC431213 frs-bus:SmallEntities 2024-09-01 2025-05-31 SC431213 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-05-31 SC431213 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-05-31 SC431213 frs-core:CostValuation 2024-08-31 SC431213 frs-core:DisposalsRepaymentsInvestments 2025-05-31 SC431213 frs-core:CostValuation 2025-05-31 SC431213 frs-core:ProvisionsForImpairmentInvestments 2024-08-31 SC431213 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-31 SC431213 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 SC431213 frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC431213 frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC431213 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC431213 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC431213 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC431213 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC431213 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC431213 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC431213 frs-bus:Director1 2024-09-01 2025-05-31 SC431213 frs-core:CurrentFinancialInstruments 1 2025-05-31 SC431213 frs-core:Non-currentFinancialInstruments 1 2025-05-31 SC431213 frs-countries:Scotland 2024-09-01 2025-05-31 SC431213 2023-08-31 SC431213 2024-08-31 SC431213 2023-09-01 2024-08-31 SC431213 frs-core:CurrentFinancialInstruments 2024-08-31 SC431213 frs-core:Non-currentFinancialInstruments 2024-08-31 SC431213 frs-core:OtherReservesSubtotal 2024-08-31 SC431213 frs-core:ShareCapital 2024-08-31 SC431213 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC431213 frs-core:CurrentFinancialInstruments 1 2024-08-31 SC431213 frs-core:Non-currentFinancialInstruments 1 2024-08-31
Registered number: SC431213
Hyle & Company Limited
Unaudited Financial Statements
For the Period 1 September 2024 to 31 May 2025
Christie Griffith
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC431213
31 May 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Investments 5 - 25,062
- 25,062
CURRENT ASSETS
Debtors 6 - 124,993
- 124,993
Creditors: Amounts Falling Due Within One Year 7 (41,054 ) (56,054 )
NET CURRENT ASSETS (LIABILITIES) (41,054 ) 68,939
TOTAL ASSETS LESS CURRENT LIABILITIES (41,054 ) 94,001
Creditors: Amounts Falling Due After More Than One Year 8 (228,333 ) (228,333 )
NET LIABILITIES (269,387 ) (134,332 )
CAPITAL AND RESERVES
Called up share capital 9 6 6
Other reserves 4,806 4,806
Profit and Loss Account (274,199 ) (139,144 )
SHAREHOLDERS' FUNDS (269,387) (134,332)
For the period ending 31 May 2025 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 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 Juergen Knittel
Director
30/06/2025
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
Hyle & Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC431213 . The registered office is 19 Woodside Place, Glasgow, G3 7QL. There is no controlling party.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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:
Computer Equipment Staright-line 5 years
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 1,217
Disposals (1,217 )
As at 31 May 2025 -
Depreciation
As at 1 September 2024 1,217
Disposals (1,217 )
As at 31 May 2025 -
Net Book Value
As at 31 May 2025 -
As at 1 September 2024 -
5. Investments
Unlisted Other Total
£ £ £
Cost
As at 1 September 2024 25,062 1,021 26,083
Disposals (25,062 ) (1,021 ) (26,083 )
As at 31 May 2025 - - -
Provision
As at 1 September 2024 - 1,021 1,021
Added in period - (1,021 ) (1,021 )
As at 31 May 2025 - - -
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 May 2025 - - -
As at 1 September 2024 25,062 - 25,062
6. Debtors
31 May 2025 31 August 2024
£ £
Due after more than one year
Amounts owed by group undertakings - 124,993
7. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 August 2024
£ £
Director's Loan Account 41,054 41,054
Accruals and deferred income - 15,000
41,054 56,054
8. Creditors: Amounts Falling Due After More Than One Year
31 May 2025 31 August 2024
£ £
Other creditors (1) (Long term liabilities - creditors > 1 year) 228,333 228,333
9. Share Capital
31 May 2025 31 August 2024
£ £
Allotted, Called up and fully paid 6 6
Page 3