Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 6 October 2022 false 1 November 2023 31 October 2024 31 October 2024 SC746596 Michael Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC746596 2023-10-31 SC746596 2024-10-31 SC746596 2023-11-01 2024-10-31 SC746596 frs-core:CurrentFinancialInstruments 2024-10-31 SC746596 frs-core:Non-currentFinancialInstruments 2024-10-31 SC746596 frs-core:LandBuildings 2024-10-31 SC746596 frs-core:LandBuildings 2023-11-01 2024-10-31 SC746596 frs-core:LandBuildings 2023-10-31 SC746596 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC746596 frs-core:MotorVehicles 2023-11-01 2024-10-31 SC746596 frs-core:PlantMachinery 2024-10-31 SC746596 frs-core:PlantMachinery 2023-11-01 2024-10-31 SC746596 frs-core:PlantMachinery 2023-10-31 SC746596 frs-core:ShareCapital 2024-10-31 SC746596 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC746596 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC746596 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 SC746596 frs-bus:SmallEntities 2023-11-01 2024-10-31 SC746596 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC746596 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 SC746596 frs-bus:Director1 2023-11-01 2024-10-31 SC746596 frs-countries:Scotland 2023-11-01 2024-10-31 SC746596 2022-10-05 SC746596 2023-10-31 SC746596 2022-10-06 2023-10-31 SC746596 frs-core:CurrentFinancialInstruments 2023-10-31 SC746596 frs-core:Non-currentFinancialInstruments 2023-10-31 SC746596 frs-core:ShareCapital 2023-10-31 SC746596 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: SC746596
Amiya Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC746596
31 October 2024 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 109,574 2,775
109,574 2,775
CURRENT ASSETS
Cash at bank and in hand 1,136 3,466
1,136 3,466
Creditors: Amounts Falling Due Within One Year 5 (79,313 ) (5,538 )
NET CURRENT ASSETS (LIABILITIES) (78,177 ) (2,072 )
TOTAL ASSETS LESS CURRENT LIABILITIES 31,397 703
Creditors: Amounts Falling Due After More Than One Year 6 (75,008 ) -
NET (LIABILITIES)/ASSETS (43,611 ) 703
CAPITAL AND RESERVES
Called up share capital 7 5 5
Profit and Loss Account (43,616 ) 698
SHAREHOLDERS' FUNDS (43,611) 703
For the year ending 31 October 2024 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
Michael Miller
Director
16/07/2025
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
Amiya Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC746596 . The registered office is 2 Old Mill Road, Milton, Invergordon, Ross-shire, IV18 0PU.
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 represents rentals received and is recognised on an accruals basis.
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:
Freehold no depreciation
Motor Vehicles 25% reducing balance method
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. 
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transactional costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets are classified as receivable withing one year are not amortised.
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting end date.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.
Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Page 2
Page 3
2.5. Equity Instruments
Equity instruments issued by the company are recorded at the proceeds, net of direct issue costs.
2.6. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash at bank.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 November 2023 - 3,700 3,700
Additions 107,493 - 107,493
As at 31 October 2024 107,493 3,700 111,193
Depreciation
As at 1 November 2023 - 925 925
Provided during the period - 694 694
As at 31 October 2024 - 1,619 1,619
Net Book Value
As at 31 October 2024 107,493 2,081 109,574
As at 1 November 2023 - 2,775 2,775
5. Creditors: Amounts Falling Due Within One Year
31 October 2024 31 October 2023
£ £
Trade creditors 844 49
Other creditors 77,891 4,595
Taxation and social security 578 894
79,313 5,538
6. Creditors: Amounts Falling Due After More Than One Year
31 October 2024 31 October 2023
£ £
Bank loans 75,008 -
The Mortgage Works (UK) PLC holds a floating charge over the property of the company in respect of a mortgage totalling £75,008 at the balance sheet date.
7. Share Capital
31 October 2024 31 October 2023
£ £
Allotted, Called up and fully paid 5 5
Page 3