Acorah Software Products - Accounts Production 16.4.660 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC473877 Mr Andrew Gunn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC473877 2024-06-30 SC473877 2025-06-30 SC473877 2024-07-01 2025-06-30 SC473877 frs-core:CurrentFinancialInstruments 2025-06-30 SC473877 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC473877 frs-core:MotorVehicles 2024-07-01 2025-06-30 SC473877 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC473877 frs-core:ShareCapital 2025-06-30 SC473877 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC473877 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC473877 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC473877 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC473877 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC473877 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC473877 frs-bus:Director1 2024-07-01 2025-06-30 SC473877 frs-bus:Director1 2024-06-30 SC473877 frs-bus:Director1 2025-06-30 SC473877 frs-countries:Scotland 2024-07-01 2025-06-30 SC473877 2023-06-30 SC473877 2024-06-30 SC473877 2023-07-01 2024-06-30 SC473877 frs-core:CurrentFinancialInstruments 2024-06-30 SC473877 frs-core:ShareCapital 2024-06-30 SC473877 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC473877
A. Gunn Professional Consultancy Limited
Financial Statements
For The Year Ended 30 June 2025
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of A. Gunn Professional Consultancy Limited for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A. Gunn Professional Consultancy Limited for the year ended 30 June 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of A. Gunn Professional Consultancy Limited , as a body, in accordance with the terms of our engagement letter dated 16 March 2015. Our work has been undertaken solely to prepare for your approval the accounts of A. Gunn Professional Consultancy Limited and state those matters that we have agreed to state to the director of A. Gunn Professional Consultancy Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A. Gunn Professional Consultancy Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that A. Gunn Professional Consultancy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A. Gunn Professional Consultancy Limited . You consider that A. Gunn Professional Consultancy Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of A. Gunn Professional Consultancy Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
8th August 2025
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC473877
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 18,525 29,325
18,525 29,325
NET CURRENT ASSETS (LIABILITIES) 18,525 29,325
TOTAL ASSETS LESS CURRENT LIABILITIES 18,525 29,325
NET ASSETS 18,525 29,325
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 18,523 29,323
SHAREHOLDERS' FUNDS 18,525 29,325
For the year ending 30 June 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 Andrew Gunn
Director
8th August 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A. Gunn Professional Consultancy Limited is a private company, limited by shares, incorporated in Scotland, registered number SC473877 . The registered office is 53 Linnwood Drive, Leven, Fife, KY8 5AE.
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. 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 20% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2025 2024
Sales, marketing and distribution 1 1
1 1
4. Debtors
2025 2024
£ £
Due within one year
Director's loan account 18,525 29,325
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Andrew Gunn 29,325 - 10,800 - 18,525
The above loan is unsecured, interest free and repayable on demand.
Page 3