Acorah Software Products - Accounts Production 16.4.675 false true false 1 August 2024 31 July 2025 31 July 2025 SC703820 Miss Samantha Tonge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC703820 2024-07-31 SC703820 2025-07-31 SC703820 2024-08-01 2025-07-31 SC703820 frs-core:CurrentFinancialInstruments 2025-07-31 SC703820 frs-core:ComputerEquipment 2025-07-31 SC703820 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC703820 frs-core:ComputerEquipment 2024-07-31 SC703820 frs-core:ShareCapital 2025-07-31 SC703820 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC703820 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC703820 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC703820 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC703820 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC703820 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC703820 frs-bus:Director1 2024-08-01 2025-07-31 SC703820 frs-countries:Scotland 2024-08-01 2025-07-31
Registered number: SC703820
Labrakita Marketing Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Valorem Financial Accountants
80 Main Street
Alexandria
G83 0PB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC703820
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,214
1,214
CURRENT ASSETS
Cash at bank and in hand 11,604
11,604
Creditors: Amounts Falling Due Within One Year 5 (2,651 )
NET CURRENT ASSETS (LIABILITIES) 8,953
TOTAL ASSETS LESS CURRENT LIABILITIES 10,167
NET ASSETS 10,167
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 10,067
SHAREHOLDERS' FUNDS 10,167
For the year ending 31 July 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 her 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
Miss Samantha Tonge
Director
7th August 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
Labrakita Marketing Limited is a private company, limited by shares, incorporated in Scotland, registered number SC703820 . The registered office is 80 Main Street, Alexandria, G83 0PB.
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. 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:
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2024 3,523
As at 31 July 2025 3,523
Depreciation
As at 1 August 2024 1,604
Provided during the period 705
As at 31 July 2025 2,309
Net Book Value
As at 31 July 2025 1,214
As at 1 August 2024 1,919
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025
£
Other creditors 87
Taxation and social security 2,564
2,651
6. Share Capital
2025
£
Allotted, Called up and fully paid 100
Page 3