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 SC520331 Mr K S Urquhart Mrs D Urquhart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC520331 2023-11-30 SC520331 2024-11-30 SC520331 2023-12-01 2024-11-30 SC520331 frs-core:CurrentFinancialInstruments 2024-11-30 SC520331 frs-core:Non-currentFinancialInstruments 2024-11-30 SC520331 frs-core:BetweenOneFiveYears 2024-11-30 SC520331 frs-core:PlantMachinery 2024-11-30 SC520331 frs-core:PlantMachinery 2023-12-01 2024-11-30 SC520331 frs-core:PlantMachinery 2023-11-30 SC520331 frs-core:WithinOneYear 2024-11-30 SC520331 frs-core:ShareCapital 2024-11-30 SC520331 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC520331 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC520331 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC520331 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC520331 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC520331 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC520331 frs-bus:Director1 2023-12-01 2024-11-30 SC520331 frs-bus:Director2 2023-12-01 2024-11-30 SC520331 frs-countries:Scotland 2023-12-01 2024-11-30 SC520331 2022-11-30 SC520331 2023-11-30 SC520331 2022-12-01 2023-11-30 SC520331 frs-core:CurrentFinancialInstruments 2023-11-30 SC520331 frs-core:Non-currentFinancialInstruments 2023-11-30 SC520331 frs-core:BetweenOneFiveYears 2023-11-30 SC520331 frs-core:WithinOneYear 2023-11-30 SC520331 frs-core:ShareCapital 2023-11-30 SC520331 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: SC520331
Sa Group Scotland 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—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC520331
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,920 101
1,920 101
CURRENT ASSETS
Debtors 5 46,574 148,752
Cash at bank and in hand 49,798 414,232
96,372 562,984
Creditors: Amounts Falling Due Within One Year 6 (73,191 ) (367,983 )
NET CURRENT ASSETS (LIABILITIES) 23,181 195,001
TOTAL ASSETS LESS CURRENT LIABILITIES 25,101 195,102
Creditors: Amounts Falling Due After More Than One Year 7 (9,563 ) (19,536 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (365 ) (22 )
NET ASSETS 15,173 175,544
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 15,073 175,444
SHAREHOLDERS' FUNDS 15,173 175,544
Page 1
Page 2
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 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sa Group Scotland Ltd is a private company, limited by shares, registered in Scotland, company registration number SC520331 . The registered office is 36 Speirs Wharf, Glasgow, G4 9TG.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
Judgements
The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there to be no such significant judgements.
Provisions
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.
2.4. Turnover
Turnover comprises the invoiced services provided for during the year, excluding value added tax. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the services have been passed to the client.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant & Machinery, etc. 25% on cost and 33% on cost
Tangible fixed assets are included at cost less accumulated depreciation and impairment.
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.
2.6. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
With the exception of changes arising on the initial recognition of a business combination, the tax expense is presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2023 4,906
Additions 2,316
As at 30 November 2024 7,222
Depreciation
As at 1 December 2023 4,805
Provided during the period 497
As at 30 November 2024 5,302
Net Book Value
As at 30 November 2024 1,920
As at 1 December 2023 101
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 46,574 148,752
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Other creditors 33,450 284,035
Taxation and social security 29,741 73,948
73,191 367,983
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,563 19,536
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
2024 2023
£ £
Not later than one year 7,423 4,339
Later than one year and not later than five years 18,557 15,644
25,980 19,983
Page 4