Acorah Software Products - Accounts Production 16.5.460 false true true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 SC391972 Mr K S Urquhart Mrs D Urquhart Mrs D Urquhart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC391972 2023-11-30 SC391972 2024-11-30 SC391972 2023-12-01 2024-11-30 SC391972 frs-core:CurrentFinancialInstruments 2024-11-30 SC391972 frs-core:PlantMachinery 2024-11-30 SC391972 frs-core:PlantMachinery 2023-12-01 2024-11-30 SC391972 frs-core:PlantMachinery 2023-11-30 SC391972 frs-core:ShareCapital 2024-11-30 SC391972 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC391972 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC391972 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC391972 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC391972 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC391972 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC391972 frs-bus:Director1 2023-12-01 2024-11-30 SC391972 frs-bus:Director2 2023-12-01 2024-11-30 SC391972 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 SC391972 frs-countries:Scotland 2023-12-01 2024-11-30 SC391972 2022-11-30 SC391972 2023-11-30 SC391972 2022-12-01 2023-11-30 SC391972 frs-core:CurrentFinancialInstruments 2023-11-30 SC391972 frs-core:ShareCapital 2023-11-30 SC391972 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: SC391972
Automobile Assistance Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Blyth Accountants Limited
Chartered Certified Accountants
272 Bath Street
Glasgow
G2 4JR
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC391972
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 - 29,750
- 29,750
Creditors: Amounts Falling Due Within One Year 6 (18,086 ) (17,486 )
NET CURRENT ASSETS (LIABILITIES) (18,086 ) 12,264
TOTAL ASSETS LESS CURRENT LIABILITIES (18,086 ) 12,264
NET (LIABILITIES)/ASSETS (18,086 ) 12,264
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (18,186 ) 12,164
SHAREHOLDERS' FUNDS (18,086) 12,264
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 K S Urquhart
Director
31 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
Automobile Assistance Ltd is a private company, limited by shares, registered in Scotland, company registration number SC391972 . The registered office is 14 Fern Avenue, Lenzie, Kirkintilloch, Glasgow, G66 4LE.
The presentation currency of the financial statements is Sterling (£).
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. Going Concern Disclosure
At the balance sheet date, the company had net liabilities. The directors acknowledge this position but confirm that the company is financially supported by related parties, who have indicated their continued intention to provide funding for the foreseeable future. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis, as they believe the company will continue to trade in the future.
2.3. 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/or from the rendering of services. 
2.4. 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% on cost
Impairment of tangible fixed assets
At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and investments in non-puttable ordinary shares.
Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2023 23,500
As at 30 November 2024 23,500
Depreciation
As at 1 December 2023 23,500
As at 30 November 2024 23,500
Net Book Value
As at 30 November 2024 -
As at 1 December 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 29,750
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 3,941 3,779
Taxation and social security 14,145 13,707
18,086 17,486
Page 3