Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC620977 Mr Bryan Smith Bryan Smith true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC620977 2024-03-31 SC620977 2025-03-31 SC620977 2024-04-01 2025-03-31 SC620977 frs-core:CurrentFinancialInstruments 2025-03-31 SC620977 frs-core:ComputerEquipment 2025-03-31 SC620977 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC620977 frs-core:ComputerEquipment 2024-03-31 SC620977 frs-core:PlantMachinery 2025-03-31 SC620977 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC620977 frs-core:PlantMachinery 2024-03-31 SC620977 frs-core:ShareCapital 2025-03-31 SC620977 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC620977 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC620977 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC620977 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC620977 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC620977 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC620977 1 2024-04-01 2025-03-31 SC620977 frs-bus:Director1 2024-04-01 2025-03-31 SC620977 frs-countries:Scotland 2024-04-01 2025-03-31 SC620977 2023-03-31 SC620977 2024-03-31 SC620977 2023-04-01 2024-03-31 SC620977 frs-core:CurrentFinancialInstruments 2024-03-31 SC620977 frs-core:ShareCapital 2024-03-31 SC620977 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC620977
Tynecastle Consultants Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC620977
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,109 96
1,109 96
CURRENT ASSETS
Stocks 5 9,500 11,250
Cash at bank and in hand 113,806 133,712
123,306 144,962
Creditors: Amounts Falling Due Within One Year 6 (40,588 ) (45,640 )
NET CURRENT ASSETS (LIABILITIES) 82,718 99,322
TOTAL ASSETS LESS CURRENT LIABILITIES 83,827 99,418
PROVISIONS FOR LIABILITIES
Deferred Taxation (211 ) -
NET ASSETS 83,616 99,418
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 83,615 99,417
SHAREHOLDERS' FUNDS 83,616 99,418
For the year ending 31 March 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 Bryan Smith
Director
18/07/2025
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
Tynecastle Consultants Limited is a private company, limited by shares, incorporated in Scotland, registered number SC620977 . The registered office is 6/16 Appin Street, Edinburgh, EH14 1PN.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 20% straight line
Computer Equipment 33% straight line
2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 150 2,281 2,431
Additions - 1,566 1,566
As at 31 March 2025 150 3,847 3,997
Depreciation
As at 1 April 2024 60 2,275 2,335
Provided during the period 30 523 553
As at 31 March 2025 90 2,798 2,888
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 60 1,049 1,109
As at 1 April 2024 90 6 96
5. Stocks
2025 2024
£ £
Work in progress 9,500 11,250
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 33,983 23,022
Taxation and social security 6,605 22,618
40,588 45,640
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling party is Bryan Smith by virtue of his ownership of 100% of the issued share capital in the company.
Page 3