Acorah Software Products - Accounts Production 16.4.675 false true false 11 March 2024 31 March 2025 31 March 2025 SC802449 Mr Graeme Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC802449 2024-03-10 SC802449 2025-03-31 SC802449 2024-03-11 2025-03-31 SC802449 frs-core:CurrentFinancialInstruments 2025-03-31 SC802449 frs-core:ComputerEquipment 2025-03-31 SC802449 frs-core:ComputerEquipment 2024-03-11 2025-03-31 SC802449 frs-core:ComputerEquipment 2024-03-10 SC802449 frs-core:FurnitureFittings 2025-03-31 SC802449 frs-core:FurnitureFittings 2024-03-11 2025-03-31 SC802449 frs-core:FurnitureFittings 2024-03-10 SC802449 frs-core:MotorVehicles 2025-03-31 SC802449 frs-core:MotorVehicles 2024-03-11 2025-03-31 SC802449 frs-core:MotorVehicles 2024-03-10 SC802449 frs-core:PlantMachinery 2025-03-31 SC802449 frs-core:PlantMachinery 2024-03-11 2025-03-31 SC802449 frs-core:PlantMachinery 2024-03-10 SC802449 frs-core:ShareCapital 2025-03-31 SC802449 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC802449 frs-bus:PrivateLimitedCompanyLtd 2024-03-11 2025-03-31 SC802449 frs-bus:FilletedAccounts 2024-03-11 2025-03-31 SC802449 frs-bus:SmallEntities 2024-03-11 2025-03-31 SC802449 frs-bus:AuditExempt-NoAccountantsReport 2024-03-11 2025-03-31 SC802449 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-11 2025-03-31 SC802449 frs-bus:Director1 2024-03-11 2025-03-31 SC802449 frs-countries:Scotland 2024-03-11 2025-03-31
Registered number: SC802449
Graeme Thompson Heating Engineers Ltd
Unaudited Financial Statements
For the Period 11 March 2024 to 31 March 2025
Murray Accountancy & Tax Services Ltd
Chartered Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC802449
31 March 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 6,801
6,801
CURRENT ASSETS
Stocks 5 5,972
Debtors 6 4,321
Cash at bank and in hand 41,953
52,246
Creditors: Amounts Falling Due Within One Year 7 (24,419 )
NET CURRENT ASSETS (LIABILITIES) 27,827
TOTAL ASSETS LESS CURRENT LIABILITIES 34,628
NET ASSETS 34,628
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account 34,528
SHAREHOLDERS' FUNDS 34,628
For the period 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
Mr Graeme Thompson
Director
13/08/2025
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
Graeme Thompson Heating Engineers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC802449 . The registered office is Broich Mill, Kippen, Stirling, Stirlingshire, FK8 3EZ.
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:
Plant & Machinery 25% WDV
Motor Vehicles 25% WDV
Fixtures & Fittings 25% WDV
Computer Equipment 25% WDV
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
3
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 11 March 2024 - - - - -
Additions 193 6,399 1,886 590 9,068
As at 31 March 2025 193 6,399 1,886 590 9,068
...CONTINUED
Page 2
Page 3
Depreciation
As at 11 March 2024 - - - - -
Provided during the period 48 1,600 471 148 2,267
As at 31 March 2025 48 1,600 471 148 2,267
Net Book Value
As at 31 March 2025 145 4,799 1,415 442 6,801
As at 11 March 2024 - - - - -
5. Stocks
31 March 2025
£
Stock 5,972
6. Debtors
31 March 2025
£
Due within one year
Trade debtors 4,321
7. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Trade creditors 16,066
Taxation and social security 8,353
24,419
8. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 100
Page 3