Acorah Software Products - Accounts Production 16.4.660 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC621994 Mr Nani Getov Mr Valentin Getov Mrs Anna Getova Mr Valentin Getov true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC621994 2024-03-31 SC621994 2025-03-31 SC621994 2024-04-01 2025-03-31 SC621994 frs-core:CurrentFinancialInstruments 2025-03-31 SC621994 frs-core:Non-currentFinancialInstruments 2025-03-31 SC621994 frs-core:FurnitureFittings 2025-03-31 SC621994 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC621994 frs-core:FurnitureFittings 2024-03-31 SC621994 frs-core:NetGoodwill 2025-03-31 SC621994 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC621994 frs-core:NetGoodwill 2024-03-31 SC621994 frs-core:ShareCapital 2025-03-31 SC621994 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC621994 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC621994 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC621994 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC621994 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC621994 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC621994 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 SC621994 frs-bus:OrdinaryShareClass2 2025-03-31 SC621994 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 SC621994 frs-bus:OrdinaryShareClass3 2025-03-31 SC621994 frs-bus:OrdinaryShareClass4 2024-04-01 2025-03-31 SC621994 frs-bus:OrdinaryShareClass4 2025-03-31 SC621994 1 2024-04-01 2025-03-31 SC621994 frs-bus:Director1 2024-04-01 2025-03-31 SC621994 frs-bus:Director1 2024-03-31 SC621994 frs-bus:Director1 2025-03-31 SC621994 frs-bus:Director2 2024-04-01 2025-03-31 SC621994 frs-bus:Director3 2024-04-01 2025-03-31 SC621994 frs-countries:Scotland 2024-04-01 2025-03-31 SC621994 2023-03-31 SC621994 2024-03-31 SC621994 2023-04-01 2024-03-31 SC621994 frs-core:CurrentFinancialInstruments 2024-03-31 SC621994 frs-core:Non-currentFinancialInstruments 2024-03-31 SC621994 frs-core:ShareCapital 2024-03-31 SC621994 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC621994 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 SC621994 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 SC621994 frs-bus:OrdinaryShareClass4 2023-04-01 2024-03-31
Registered number: SC621994
Carpet Sun Limited
Financial Statements
For The Year Ended 31 March 2025
Gillespie's Fife
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC621994
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 65,200 81,500
Tangible Assets 5 2,125 2,500
67,325 84,000
CURRENT ASSETS
Stocks 6 1,800 2,280
Debtors 7 16,260 9,655
Cash at bank and in hand 2,326 3,445
20,386 15,380
Creditors: Amounts Falling Due Within One Year 8 (55,316 ) (67,097 )
NET CURRENT ASSETS (LIABILITIES) (34,930 ) (51,717 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,395 32,283
Creditors: Amounts Falling Due After More Than One Year 9 (31,948 ) (31,455 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (404 ) (475 )
NET ASSETS 43 353
CAPITAL AND RESERVES
Called up share capital 10 300 300
Profit and Loss Account (257 ) 53
SHAREHOLDERS' FUNDS 43 353
Page 1
Page 2
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 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 Valentin Getov
Director
31st July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carpet Sun Limited is a private company, limited by shares, incorporated in Scotland, registered number SC621994 . The registered office is 2 Rodger Street, Anstruther, Fife, KY10 3DU.
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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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:
Fixtures & Fittings 15% reducing balance
2.5. 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.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 163,000
As at 31 March 2025 163,000
Amortisation
As at 1 April 2024 81,500
Provided during the period 16,300
As at 31 March 2025 97,800
Net Book Value
As at 31 March 2025 65,200
As at 1 April 2024 81,500
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 5,073
As at 31 March 2025 5,073
Depreciation
As at 1 April 2024 2,573
Provided during the period 375
As at 31 March 2025 2,948
Net Book Value
As at 31 March 2025 2,125
As at 1 April 2024 2,500
6. Stocks
2025 2024
£ £
Finished goods 1,800 2,280
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,260 9,655
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,833 6,418
Bank loans and overdrafts 6,523 5,952
Corporation tax 11,888 4,201
VAT 3,908 3,090
Accruals and deferred income 2,550 2,300
Directors' loan accounts 20,614 45,136
55,316 67,097
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 31,948 31,455
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.000 each 100 100
100 Ordinary B shares of £ 1.000 each 100 100
100 Ordinary C shares of £ 1.000 each 100 100
300 300
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Valentin Getov 45,136 73,296 47,874 - 19,714
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 30,900 2,000
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Valentin Getov by virtue of his ownership of 100% of the issued A share capital in the company.
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