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 SC624720 Martin Byers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC624720 2024-03-31 SC624720 2025-03-31 SC624720 2024-04-01 2025-03-31 SC624720 frs-core:CurrentFinancialInstruments 2025-03-31 SC624720 frs-core:ComputerEquipment 2025-03-31 SC624720 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC624720 frs-core:ComputerEquipment 2024-03-31 SC624720 frs-core:PlantMachinery 2025-03-31 SC624720 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC624720 frs-core:PlantMachinery 2024-03-31 SC624720 frs-core:ShareCapital 2025-03-31 SC624720 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC624720 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC624720 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC624720 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC624720 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC624720 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC624720 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 SC624720 frs-bus:OrdinaryShareClass1 2025-03-31 SC624720 frs-bus:Director1 2024-04-01 2025-03-31 SC624720 frs-countries:Scotland 2024-04-01 2025-03-31 SC624720 2023-03-31 SC624720 2024-03-31 SC624720 2023-04-01 2024-03-31 SC624720 frs-core:CurrentFinancialInstruments 2024-03-31 SC624720 frs-core:ShareCapital 2024-03-31 SC624720 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC624720 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: SC624720
Byers Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Annette Ferguson Scotland Ltd
28 Kittlegairy Crescent
Peebles
United Kingdom
EH45 9NJ
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director Martin Byers
Company Number SC624720
Registered Office 51 Craigiebuckler Avenue
Aberdeen
United Kingdom
AB15 8SE
Accountants Annette Ferguson Scotland Ltd
ICAS
28 Kittlegairy Crescent
Peebles
United Kingdom
EH45 9NJ
Page 1
Page 2
Balance Sheet
Registered number: SC624720
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 564 1,429
564 1,429
CURRENT ASSETS
Debtors 5 18,301 9,521
18,301 9,521
Creditors: Amounts Falling Due Within One Year 6 (25,674 ) (10,682 )
NET CURRENT ASSETS (LIABILITIES) (7,373 ) (1,161 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,809 ) 268
NET (LIABILITIES)/ASSETS (6,809 ) 268
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (6,810 ) 267
SHAREHOLDERS' FUNDS (6,809) 268
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
Martin Byers
Director
25/07/2025
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
Byers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC624720 . The registered office is 51 Craigiebuckler Avenue, Aberdeen, United Kingdom, AB15 8SE.
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.
Presentation Currency 
The accounts are presented in £ sterling
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.
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 33% Straight Line Method
Computer Equipment 33% Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 5,040 907 5,947
As at 31 March 2025 5,040 907 5,947
Depreciation
As at 1 April 2024 3,754 764 4,518
Provided during the period 722 143 865
As at 31 March 2025 4,476 907 5,383
Net Book Value
As at 31 March 2025 564 - 564
As at 1 April 2024 1,286 143 1,429
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 4,326
Other debtors 5,595 5,195
Director's loan account 12,706 -
18,301 9,521
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 413 (1,198 )
Bank loans and overdrafts 20,575 3,647
Corporation tax (51 ) 1,054
Other taxes and social security 2,214 402
VAT 2,523 5,321
Director's loan account - 1,456
25,674 10,682
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
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