Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC693496 Mr Adam Shaw Mr James Appleton-Metcalfe Mr James Parratt Mr David Reid Mr Michael McDowall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC693496 2023-05-31 SC693496 2024-05-31 SC693496 2023-06-01 2024-05-31 SC693496 frs-core:CurrentFinancialInstruments 2024-05-31 SC693496 frs-core:ShareCapital 2024-05-31 SC693496 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC693496 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC693496 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC693496 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC693496 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC693496 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC693496 frs-core:CostValuation 2023-05-31 SC693496 frs-core:AdditionsToInvestments 2024-05-31 SC693496 frs-core:CostValuation 2024-05-31 SC693496 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 SC693496 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 SC693496 frs-bus:Director1 2023-06-01 2024-05-31 SC693496 frs-bus:Director2 2023-06-01 2024-05-31 SC693496 frs-bus:Director3 2023-06-01 2024-05-31 SC693496 frs-bus:Director4 2023-06-01 2024-05-31 SC693496 frs-bus:Director5 2023-06-01 2024-05-31 SC693496 frs-countries:Scotland 2023-06-01 2024-05-31 SC693496 2022-05-31 SC693496 2023-05-31 SC693496 2022-06-01 2023-05-31 SC693496 frs-core:CurrentFinancialInstruments 2023-05-31 SC693496 frs-core:ShareCapital 2023-05-31 SC693496 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: SC693496
West Ranga Developments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
SBS Accountancy
Haypark Business Centre
Marchmont Avenue
Polmont
FK2 0NZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC693496
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 231,616 216,633
231,616 216,633
CURRENT ASSETS
Stocks 5 9,165 975
Debtors 6 304,667 22,646
Investments 7 2 1
Cash at bank and in hand 32,720 6,001
346,554 29,623
Creditors: Amounts Falling Due Within One Year 8 (928,662 ) (322,564 )
NET CURRENT ASSETS (LIABILITIES) (582,108 ) (292,941 )
TOTAL ASSETS LESS CURRENT LIABILITIES (350,492 ) (76,308 )
NET LIABILITIES (350,492 ) (76,308 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (350,502 ) (76,318 )
SHAREHOLDERS' FUNDS (350,492) (76,308)
Page 1
Page 2
For the year ending 31 May 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 James Parratt
Director
6th August 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
West Ranga Developments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC693496 . The registered office is 26 Commercial Street, Dundee, DD1 3EJ.
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.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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: NIL (2023: NIL)
- -
4. Investments
Associates
£
Cost
As at 1 June 2023 216,633
Additions 14,983
As at 31 May 2024 231,616
Provision
As at 1 June 2023 -
As at 31 May 2024 -
Net Book Value
As at 31 May 2024 231,616
As at 1 June 2023 216,633
5. Stocks
2024 2023
£ £
Work in progress 9,165 975
Page 3
Page 4
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 22,500
Other debtors 3 3
VAT 14,699 -
Amounts owed by group undertakings 289,965 143
304,667 22,646
7. Current Asset Investments
2024 2023
£ £
Unlisted investments 2 1
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,048 2,497
VAT - 4,396
Accruals and deferred income 161,107 98,502
Amounts owed to group undertakings 766,507 217,169
928,662 322,564
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 4