Acorah Software Products - Accounts Production 16.4.660 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC495296 Mr Garth Gulland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC495296 2023-12-31 SC495296 2024-12-31 SC495296 2024-01-01 2024-12-31 SC495296 frs-core:CurrentFinancialInstruments 2024-12-31 SC495296 frs-core:FurnitureFittings 2024-12-31 SC495296 frs-core:FurnitureFittings 2024-01-01 2024-12-31 SC495296 frs-core:FurnitureFittings 2023-12-31 SC495296 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC495296 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC495296 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 SC495296 frs-core:ShareCapital 2024-12-31 SC495296 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC495296 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC495296 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC495296 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC495296 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC495296 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC495296 frs-bus:Director1 2024-01-01 2024-12-31 SC495296 frs-core:CurrentFinancialInstruments 2 2024-12-31 SC495296 frs-countries:Scotland 2024-01-01 2024-12-31 SC495296 2022-12-31 SC495296 2023-12-31 SC495296 2023-01-01 2023-12-31 SC495296 frs-core:CurrentFinancialInstruments 2023-12-31 SC495296 frs-core:ShareCapital 2023-12-31 SC495296 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC495296 frs-core:CurrentFinancialInstruments 2 2023-12-31
Registered number: SC495296
Gulland Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Jackson Moughal Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC495296
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 575,422 596,177
575,422 596,177
CURRENT ASSETS
Cash at bank and in hand 420 372
420 372
Creditors: Amounts Falling Due Within One Year 5 (589,311 ) (598,845 )
NET CURRENT ASSETS (LIABILITIES) (588,891 ) (598,473 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,469 ) (2,296 )
NET LIABILITIES (13,469 ) (2,296 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (13,569 ) (2,396 )
SHAREHOLDERS' FUNDS (13,469) (2,296)
Page 1
Page 2
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 Garth Gulland
Director
23/09/2025
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
Gulland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC495296 . The registered office is 2 Fitzroy Place, Glasgow, Lanarkshire, G3 7RH.
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:
Freehold not provided
Fixtures & Fittings 10% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 448,272 207,550 655,822
As at 31 December 2024 448,272 207,550 655,822
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2024 - 59,645 59,645
Provided during the period - 20,755 20,755
As at 31 December 2024 - 80,400 80,400
Net Book Value
As at 31 December 2024 448,272 127,150 575,422
As at 1 January 2024 448,272 147,905 596,177
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other loans 31,489 46,023
Roots & Fruits & Flowers GWR 303,788 298,788
Private Loan 20,000 20,000
Accruals and deferred income 1,878 1,878
Director's loan account 232,156 232,156
589,311 598,845
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4