Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC062513 Mr Gary Denham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC062513 2023-12-31 SC062513 2024-12-31 SC062513 2024-01-01 2024-12-31 SC062513 frs-core:CurrentFinancialInstruments 2024-12-31 SC062513 frs-core:Non-currentFinancialInstruments 2024-12-31 SC062513 frs-core:ComputerEquipment 2024-12-31 SC062513 frs-core:ComputerEquipment 2024-01-01 2024-12-31 SC062513 frs-core:ComputerEquipment 2023-12-31 SC062513 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 SC062513 frs-core:FurnitureFittings 2024-12-31 SC062513 frs-core:FurnitureFittings 2024-01-01 2024-12-31 SC062513 frs-core:FurnitureFittings 2023-12-31 SC062513 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC062513 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC062513 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 SC062513 frs-core:OtherResidualIntangibleAssets 2023-12-31 SC062513 frs-core:PlantMachinery 2024-12-31 SC062513 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC062513 frs-core:PlantMachinery 2023-12-31 SC062513 frs-core:ShareCapital 2024-12-31 SC062513 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC062513 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC062513 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC062513 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC062513 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC062513 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC062513 frs-bus:Director1 2024-01-01 2024-12-31 SC062513 frs-countries:Scotland 2024-01-01 2024-12-31 SC062513 2022-12-31 SC062513 2023-12-31 SC062513 2023-01-01 2023-12-31 SC062513 frs-core:CurrentFinancialInstruments 2023-12-31 SC062513 frs-core:Non-currentFinancialInstruments 2023-12-31 SC062513 frs-core:ShareCapital 2023-12-31 SC062513 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC062513
Strokesport Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Accsol
Strokesport Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Strokesport Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: SC062513

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 100
Tangible Assets | 5 |  | 424 |  | 986
|  |  | 424 |  | 1,086
CURRENT ASSETS
Stocks | 6 | 170,863 |  | 170,863 |
Debtors | 7 | 28,057 |  | 37,392 |
Cash at bank and in hand |  | (55,916 ) |  | (47,533 ) |
|  | 143,004 |  | 160,722 |
Creditors: Amounts Falling Due Within One Year | 8 | (63,632 ) |  | (74,189 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 79,372 |  | 86,533
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 79,796 |  | 87,619
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (90,500 ) |  | (97,000 )
NET LIABILITIES |  |  | (10,704 ) |  | (9,381 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 328,500 |  | 328,500
Profit and Loss Account |  |  | (339,204 ) |  | (337,881 )
SHAREHOLDERS' FUNDS |  |  | (10,704) |  | (9,381)

Page 1
Page 2
Strokesport Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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 Gary Denham Director
31/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Strokesport Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Strokesport Limited is a private company, limited by shares, incorporated in Scotland, registered number SC062513 . The registered office is Unit 50, Abby Mill Business Centre, Paisley, Renfrewshire, PA1 1TJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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 | 10% on cost
Motor Vehicles | 10% on cost
Fixtures & Fittings | 10% on cost
Computer Equipment | 10% on cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
Page 3
Page 4
Strokesport Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 100
Disposals | (100 )
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | -
As at 1 January 2024 | 100

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | 66,329 | 25,870 | 72,509 | 164,708
Disposals | - | (563 ) | - | (563 )
As at 31 December 2024 | 66,329 | 25,307 | 72,509 | 164,145
Depreciation
As at 1 January 2024 | 66,329 | 25,870 | 71,523 | 163,722
Provided during the period | - | - | 562 | 562
Disposals | - | (563 ) | - | (563 )
As at 31 December 2024 | 66,329 | 25,307 | 72,085 | 163,721
Net Book Value
As at 31 December 2024 | - | - | 424 | 424
As at 1 January 2024 | - | - | 986 | 986

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 170,863 |  | 170,863

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 26,210 |  | 35,367
Prepayments and accrued income | 815 |  | 815
Director's loan account | 1,032 |  | 1,210
| 28,057 |  | 37,392

Page 4
Page 5
Strokesport Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 32,904 |  | 36,815
Other loans | 14,890 |  | 24,167
Other taxes and social security | 5,242 |  | 3,008
VAT | 9,107 |  | 9,235
Other creditors | 1,489 |  | 964
| 63,632 |  | 74,189

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Directors loan account | 90,500 |  | 97,000

10. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 328,500 |  | 328,500

Page 5