Acorah Software Products - Accounts Production 16.5.460 false true false 13 February 2024 28 February 2025 28 February 2025 SC798913 Mr Cameron O'Brien iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC798913 2024-02-12 SC798913 2025-02-28 SC798913 2024-02-13 2025-02-28 SC798913 frs-core:CurrentFinancialInstruments 2025-02-28 SC798913 frs-core:Non-currentFinancialInstruments 2025-02-28 SC798913 frs-core:BetweenOneFiveYears 2025-02-28 SC798913 frs-core:ComputerEquipment 2025-02-28 SC798913 frs-core:ComputerEquipment 2024-02-13 2025-02-28 SC798913 frs-core:ComputerEquipment 2024-02-12 SC798913 frs-core:MotorVehicles 2025-02-28 SC798913 frs-core:MotorVehicles 2024-02-13 2025-02-28 SC798913 frs-core:MotorVehicles 2024-02-12 SC798913 frs-core:PlantMachinery 2025-02-28 SC798913 frs-core:PlantMachinery 2024-02-13 2025-02-28 SC798913 frs-core:PlantMachinery 2024-02-12 SC798913 frs-core:WithinOneYear 2025-02-28 SC798913 frs-core:ShareCapital 2025-02-28 SC798913 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC798913 frs-bus:PrivateLimitedCompanyLtd 2024-02-13 2025-02-28 SC798913 frs-bus:FilletedAccounts 2024-02-13 2025-02-28 SC798913 frs-bus:SmallEntities 2024-02-13 2025-02-28 SC798913 frs-bus:AuditExempt-NoAccountantsReport 2024-02-13 2025-02-28 SC798913 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-13 2025-02-28 SC798913 frs-bus:Director1 2024-02-13 2025-02-28 SC798913 frs-countries:Scotland 2024-02-13 2025-02-28
Registered number: SC798913
Impulse Cable Services Ltd
Unaudited Financial Statements
For the Period 13 February 2024 to 28 February 2025
SBS Accountancy
Haypark Business Centre
Marchmont Avenue
Polmont
FK2 0NZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC798913
28 February 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 61,934
61,934
CURRENT ASSETS
Debtors 5 10,201
Cash at bank and in hand 18,093
28,294
Creditors: Amounts Falling Due Within One Year 6 (14,601 )
NET CURRENT ASSETS (LIABILITIES) 13,693
TOTAL ASSETS LESS CURRENT LIABILITIES 75,627
Creditors: Amounts Falling Due After More Than One Year 7 (34,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,767 )
NET ASSETS 29,360
CAPITAL AND RESERVES
Called up share capital 9 10
Profit and Loss Account 29,350
SHAREHOLDERS' FUNDS 29,360
Page 1
Page 2
For the period ending 28 February 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 Cameron O'Brien
Director
4th September 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Impulse Cable Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC798913 . The registered office is 5 Haypark Business Park, Polmont, Falkirk, FK2 0NZ.
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.
2.3. 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 Straight line method over 4 years
Motor Vehicles Straight line method over 4 years
Computer Equipment Straight line method over 3 years
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 13 February 2024 - - - -
Additions 5,396 56,055 833 62,284
As at 28 February 2025 5,396 56,055 833 62,284
Depreciation
As at 13 February 2024 - - - -
Provided during the period 72 - 278 350
As at 28 February 2025 72 - 278 350
Net Book Value
As at 28 February 2025 5,324 56,055 555 61,934
As at 13 February 2024 - - - -
5. Debtors
28 February 2025
£
Due within one year
Other debtors 10,201
6. Creditors: Amounts Falling Due Within One Year
28 February 2025
£
Net obligations under finance lease and hire purchase contracts 11,500
Other creditors 360
Taxation and social security 2,741
14,601
7. Creditors: Amounts Falling Due After More Than One Year
28 February 2025
£
Net obligations under finance lease and hire purchase contracts 34,500
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8. Obligations Under Finance Leases and Hire Purchase
28 February 2025
£
The future minimum finance lease payments are as follows:
Not later than one year 11,500
Later than one year and not later than five years 34,500
46,000
46,000
9. Share Capital
28 February 2025
£
Allotted, Called up and fully paid 10
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