Acorah Software Products - Accounts Production 16.5.460 true true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 SC684504 Mr Johann Goree Mr Martin Lightbowne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC684504 2023-11-30 SC684504 2024-11-30 SC684504 2023-12-01 2024-11-30 SC684504 frs-core:CurrentFinancialInstruments 2024-11-30 SC684504 frs-core:ShareCapital 2024-11-30 SC684504 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC684504 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC684504 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC684504 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC684504 frs-bus:EntityNoLongerTradingButTradedInPast 2023-12-01 2024-11-30 SC684504 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC684504 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC684504 frs-bus:Director1 2023-12-01 2024-11-30 SC684504 frs-bus:Director2 2023-12-01 2024-11-30 SC684504 frs-countries:Scotland 2023-12-01 2024-11-30 SC684504 2022-11-30 SC684504 2023-11-30 SC684504 2022-12-01 2023-11-30 SC684504 frs-core:CurrentFinancialInstruments 2023-11-30 SC684504 frs-core:ShareCapital 2023-11-30 SC684504 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: SC684504
Onpoint Accounting Group Ltd
Unaudited Dormant Financial Statements
For The Year Ended 30 November 2024
Onpoint Accounting
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC684504
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 18,114 18,114
18,114 18,114
Creditors: Amounts Falling Due Within One Year 5 (42,334 ) (42,334 )
NET CURRENT ASSETS (LIABILITIES) (24,220 ) (24,220 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,220 ) (24,220 )
NET LIABILITIES (24,220 ) (24,220 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (24,320 ) (24,320 )
SHAREHOLDERS' FUNDS (24,220) (24,220)
For the year ending 30 November 2024 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 Johann Goree
Director
26/08/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Onpoint Accounting Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC684504 . The registered office is Duddingston Yards, Edinburgh, EH15 3NT.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 1)
- 1
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,014 18,014
Other debtors 100 100
18,114 18,114
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Amounts owed to group undertakings 34,059 34,059
Taxation and social security 8,275 8,275
42,334 42,334
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 2