Acorah Software Products - Accounts Production 16.5.460 true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC421445 Mr James Clinton Mr James Connelly true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC421445 2024-07-31 SC421445 2025-07-31 SC421445 2024-08-01 2025-07-31 SC421445 frs-core:CurrentFinancialInstruments 2025-07-31 SC421445 frs-core:ComputerEquipment 2025-07-31 SC421445 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC421445 frs-core:ComputerEquipment 2024-07-31 SC421445 frs-core:PlantMachinery 2025-07-31 SC421445 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC421445 frs-core:PlantMachinery 2024-07-31 SC421445 frs-core:ShareCapital 2025-07-31 SC421445 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC421445 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC421445 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC421445 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC421445 frs-bus:EntityNoLongerTradingButTradedInPast 2024-08-01 2025-07-31 SC421445 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC421445 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC421445 1 2024-08-01 2025-07-31 SC421445 frs-bus:Director1 2024-08-01 2025-07-31 SC421445 frs-bus:Director2 2024-08-01 2025-07-31 SC421445 frs-countries:Scotland 2024-08-01 2025-07-31 SC421445 2023-07-31 SC421445 2024-07-31 SC421445 2023-08-01 2024-07-31 SC421445 frs-core:CurrentFinancialInstruments 2024-07-31 SC421445 frs-core:ShareCapital 2024-07-31 SC421445 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC421445
Oakhill Homes (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC421445
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,032 1,417
1,032 1,417
CURRENT ASSETS
Cash at bank and in hand 84 84
84 84
Creditors: Amounts Falling Due Within One Year 6 (165,583 ) (165,069 )
NET CURRENT ASSETS (LIABILITIES) (165,499 ) (164,985 )
TOTAL ASSETS LESS CURRENT LIABILITIES (164,467 ) (163,568 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (353 ) (353 )
NET LIABILITIES (164,820 ) (163,921 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (164,822 ) (163,923 )
SHAREHOLDERS' FUNDS (164,820) (163,921)
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Connelly
Director
26/08/2025
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
Oakhill Homes (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC421445 . The registered office is 10 Avonhead Road, Condorrat, Glasgow, G67 4RA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% - reducing balance basis
Computer Equipment 20% - reducing balance basis
2.3. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Sales, marketing and distribution 1 1
Manufacturing 1 1
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2024 8,624 3,205 11,829
As at 31 July 2025 8,624 3,205 11,829
Depreciation
As at 1 August 2024 7,576 2,836 10,412
Provided during the period 312 73 385
As at 31 July 2025 7,888 2,909 10,797
Net Book Value
As at 31 July 2025 736 296 1,032
As at 1 August 2024 1,048 369 1,417
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 53,037 53,037
PAYE and NI 334 334
VAT 1,230 1,230
Accrued charges 865 724
Directors' loan accounts 110,117 109,744
165,583 165,069
The directors loans are unsecured, interest free and have no fixed terms of repayment.
The bank loan was obtained in May 2020 in terms of the Bounce Back Loan Scheme following the Covid19 pandemic and is accordance with the terms thereof.
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Ultimate Controlling Party
There is no ultimate controlling party by virtue of the directors share ownership of the issued share capital in the company.
Page 3