Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 SC490610 Mr Sean Adair Mrs May Adair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC490610 2023-11-30 SC490610 2024-11-30 SC490610 2023-12-01 2024-11-30 SC490610 frs-core:CurrentFinancialInstruments 2024-11-30 SC490610 frs-core:Non-currentFinancialInstruments 2024-11-30 SC490610 frs-core:ComputerEquipment 2024-11-30 SC490610 frs-core:ComputerEquipment 2023-12-01 2024-11-30 SC490610 frs-core:ComputerEquipment 2023-11-30 SC490610 frs-core:PlantMachinery 2024-11-30 SC490610 frs-core:PlantMachinery 2023-12-01 2024-11-30 SC490610 frs-core:PlantMachinery 2023-11-30 SC490610 frs-core:ShareCapital 2024-11-30 SC490610 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC490610 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC490610 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC490610 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC490610 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC490610 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC490610 frs-bus:Director1 2023-12-01 2024-11-30 SC490610 frs-bus:Director2 2023-12-01 2024-11-30 SC490610 frs-countries:Scotland 2023-12-01 2024-11-30 SC490610 2022-11-30 SC490610 2023-11-30 SC490610 2022-12-01 2023-11-30 SC490610 frs-core:CurrentFinancialInstruments 2023-11-30 SC490610 frs-core:Non-currentFinancialInstruments 2023-11-30 SC490610 frs-core:ShareCapital 2023-11-30 SC490610 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: SC490610
Adair Pub Co. Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC490610
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,431 8,914
8,431 8,914
CURRENT ASSETS
Stocks 5 7,002 3,000
Debtors 6 - 10,309
Cash at bank and in hand 54,797 21,706
61,799 35,015
Creditors: Amounts Falling Due Within One Year 7 (51,997 ) (46,647 )
NET CURRENT ASSETS (LIABILITIES) 9,802 (11,632 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,233 (2,718 )
Creditors: Amounts Falling Due After More Than One Year 8 (66,922 ) (60,001 )
NET LIABILITIES (48,689 ) (62,719 )
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account (48,889 ) (62,919 )
SHAREHOLDERS' FUNDS (48,689) (62,719)
Page 1
Page 2
For the year ending 30 November 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 directors acknowledge their 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 Sean Adair
Director
24 July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Adair Pub Co. Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC490610 . The registered office is 66 Dewar Avenue, Kincardine, Alloa, FK10 4RY.
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.
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 25.0% reducing balance method
Computer Equipment 33.3% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 9)
10 9
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 21,950 - 21,950
Additions 428 3,989 4,417
Disposals (10,234 ) - (10,234 )
As at 30 November 2024 12,144 3,989 16,133
Depreciation
As at 1 December 2023 13,036 - 13,036
Provided during the period 1,762 985 2,747
Disposals (8,081 ) - (8,081 )
As at 30 November 2024 6,717 985 7,702
Net Book Value
As at 30 November 2024 5,427 3,004 8,431
As at 1 December 2023 8,914 - 8,914
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Page 4
5. Stocks
2024 2023
£ £
Stock 7,002 3,000
6. Debtors
2024 2023
£ £
Due within one year
Corporation tax recoverable assets - 2,601
Directors' loan accounts - 7,708
- 10,309
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 6,000 6,000
Corporation tax - 2,601
Other taxes and social security 10,558 6,468
VAT 47,046 39,490
Accruals and deferred income 3,064 3,064
Directors' loan accounts 6,690 -
Amounts owed to associates (21,361 ) (10,976 )
51,997 46,647
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 66,922 60,001
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
Page 4