Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 July 2022 false 1 January 2024 31 December 2024 31 December 2024 SC701270 Mr J Higham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC701270 2023-12-31 SC701270 2024-12-31 SC701270 2024-01-01 2024-12-31 SC701270 frs-core:PlantMachinery 2024-12-31 SC701270 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC701270 frs-core:PlantMachinery 2023-12-31 SC701270 frs-core:ShareCapital 2024-12-31 SC701270 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC701270 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC701270 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC701270 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC701270 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 SC701270 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC701270 frs-bus:Director1 2024-01-01 2024-12-31 SC701270 frs-countries:Scotland 2024-01-01 2024-12-31 SC701270 2022-06-30 SC701270 2023-12-31 SC701270 2022-07-01 2023-12-31 SC701270 frs-core:CurrentFinancialInstruments 2023-12-31 SC701270 frs-core:ShareCapital 2023-12-31 SC701270 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC701270
Emmen Sidecars Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Emmen Sidecars Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Emmen Sidecars Ltd
Accountant's Report
For The Year Ended 31 December 2024
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Emmen Sidecars Ltd for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Emmen Sidecars Ltd for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the director of Emmen Sidecars Ltd , as a body, in accordance with the terms of our engagement letter dated 07 March 2023. Our work has been undertaken solely to prepare for your approval the accounts of Emmen Sidecars Ltd and state those matters that we have agreed to state to the director of Emmen Sidecars Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emmen Sidecars Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Emmen Sidecars Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Emmen Sidecars Ltd . You consider that Emmen Sidecars Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Emmen Sidecars Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Signed
16 September 2025

Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Page 1
Page 2
Emmen Sidecars Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: SC701270

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,119 |  | 2,826
|  |  | 2,119 |  | 2,826
CURRENT ASSETS
Stocks | 5 | 4,727 |  | 2,544 |
Debtors | 6 | 234 |  | 1,050 |
Cash at bank and in hand |  | 217 |  | 3,367 |
|  | 5,178 |  | 6,961 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,696 ) |  | (1,984 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,482 |  | 4,977
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,601 |  | 7,803
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (403 ) |  | (706 )
NET ASSETS |  |  | 5,198 |  | 7,097
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 5,197 |  | 7,096
SHAREHOLDERS' FUNDS |  |  | 5,198 |  | 7,097

Page 2
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Emmen Sidecars Ltd
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 J Higham Director
16 September 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Emmen Sidecars Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Emmen Sidecars Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC701270 . The registered office is 26 Main Street, Dechmont, West Lothian, EH52 6LD.
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.
The company ceased trading on 31 December 2024 and the financial statements have been prepared on a basis other than the going concern basis. This basis includes, where applicable, writing the company's assets down to net realisable value and making provisions in respect of contracts that have become onerous at the balance sheet date. No provision has been made for the future costs of terminating the business unless such costs were committed to at the reporting date.
2.2. Going Concern Disclosure
The director has concluded that the company is not a going concern and, as disclosed within the basis of preparation accounting policy above, the financial statement have been prepared on a basis other than the going concern basis as the company ceased trading on 31 December 2024.
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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 | 20% straight line

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.
2.6. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.
2.7. 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
Page 4
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Emmen Sidecars Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.7. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, 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 year was: 1 (2023: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2024 | 3,532
As at 31 December 2024 | 3,532
Depreciation
As at 1 January 2024 | 706
Provided during the period | 707
As at 31 December 2024 | 1,413
Net Book Value
As at 31 December 2024 | 2,119
As at 1 January 2024 | 2,826

5. Stocks

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Stock | 4,727 |  | -
Work in progress | - |  | 2,544
| 4,727 |  | 2,544

6. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,050
Other debtors | 234 |  | -
| 234 |  | 1,050

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,696 |  | 113
Taxation and social security | - |  | 1,871
| 1,696 |  | 1,984

Page 5
Page 6
Emmen Sidecars Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Disclosures
The company operates a loan account with the director, Mr J Higham.
During the year, the company advanced loans totalling £1,583 to the company. At the year end, the balance due to the director was £1,696 (2023: £113). This loan is unsecured, interest free and has no fixed repayment terms.
Page 6