Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC639815 Mr Kyle Veitch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC639815 2024-01-31 SC639815 2025-01-31 SC639815 2024-02-01 2025-01-31 SC639815 frs-core:CurrentFinancialInstruments 2025-01-31 SC639815 frs-core:Non-currentFinancialInstruments 2025-01-31 SC639815 frs-core:ComputerEquipment 2025-01-31 SC639815 frs-core:ComputerEquipment 2024-02-01 2025-01-31 SC639815 frs-core:ComputerEquipment 2024-01-31 SC639815 frs-core:MotorVehicles 2025-01-31 SC639815 frs-core:MotorVehicles 2024-02-01 2025-01-31 SC639815 frs-core:MotorVehicles 2024-01-31 SC639815 frs-core:PlantMachinery 2025-01-31 SC639815 frs-core:PlantMachinery 2024-02-01 2025-01-31 SC639815 frs-core:PlantMachinery 2024-01-31 SC639815 frs-core:ShareCapital 2025-01-31 SC639815 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC639815 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC639815 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC639815 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC639815 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC639815 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC639815 frs-bus:Director1 2024-02-01 2025-01-31 SC639815 frs-countries:Scotland 2024-02-01 2025-01-31 SC639815 2023-01-31 SC639815 2024-01-31 SC639815 2023-02-01 2024-01-31 SC639815 frs-core:CurrentFinancialInstruments 2024-01-31 SC639815 frs-core:Non-currentFinancialInstruments 2024-01-31 SC639815 frs-core:ShareCapital 2024-01-31 SC639815 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: SC639815
PUFFIN TECHNOLOGY LTD
Unaudited Financial Statements
For The Year Ended 31 January 2025
NBS Limited
1 Arnott Road
The Old Church
Blackpool
Lancs
FY4 4ED
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC639815
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,356 23,461
14,356 23,461
CURRENT ASSETS
Debtors 5 (29,184 ) 10,380
Cash at bank and in hand 44,370 11,685
15,186 22,065
Creditors: Amounts Falling Due Within One Year 6 (1,747 ) (2,533 )
NET CURRENT ASSETS (LIABILITIES) 13,439 19,532
TOTAL ASSETS LESS CURRENT LIABILITIES 27,795 42,993
Creditors: Amounts Falling Due After More Than One Year 7 (28,348 ) (46,585 )
NET LIABILITIES (553 ) (3,592 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (554 ) (3,593 )
SHAREHOLDERS' FUNDS (553) (3,592)
Page 1
Page 2
For the year ending 31 January 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 Kyle Veitch
Director
1st May 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
PUFFIN TECHNOLOGY LTD is a private company, limited by shares, incorporated in Scotland, registered number SC639815 . The registered office is The Lookout, Kilmuir, North Kessock, IV1 3ZG.
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 25
Motor Vehicles 20
Computer Equipment 25
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 73,582 47,990 11,285 132,857
Additions - - 7,649 7,649
As at 31 January 2025 73,582 47,990 18,934 140,506
Depreciation
As at 1 February 2024 71,160 29,784 8,452 109,396
Provided during the period 2,422 9,598 4,734 16,754
As at 31 January 2025 73,582 39,382 13,186 126,150
Net Book Value
As at 31 January 2025 - 8,608 5,748 14,356
As at 1 February 2024 2,422 18,206 2,833 23,461
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,120 10,380
Prepayments and accrued income (35,304 ) -
(29,184 ) 10,380
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Payroll Liabilities 92 129
VAT 761 1,529
Accruals and deferred income 895 875
1,747 2,533
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 28,348 46,585
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4