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 SC641810 Mr David Cross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC641810 2023-12-31 SC641810 2024-12-31 SC641810 2024-01-01 2024-12-31 SC641810 frs-core:CurrentFinancialInstruments 2024-12-31 SC641810 frs-core:Non-currentFinancialInstruments 2024-12-31 SC641810 frs-core:MotorVehicles 2024-12-31 SC641810 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC641810 frs-core:MotorVehicles 2023-12-31 SC641810 frs-core:PlantMachinery 2024-12-31 SC641810 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC641810 frs-core:PlantMachinery 2023-12-31 SC641810 frs-core:ShareCapital 2024-12-31 SC641810 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC641810 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC641810 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC641810 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC641810 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC641810 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC641810 frs-bus:Director1 2024-01-01 2024-12-31 SC641810 frs-countries:Scotland 2024-01-01 2024-12-31 SC641810 2022-12-31 SC641810 2023-12-31 SC641810 2023-01-01 2023-12-31 SC641810 frs-core:CurrentFinancialInstruments 2023-12-31 SC641810 frs-core:Non-currentFinancialInstruments 2023-12-31 SC641810 frs-core:ShareCapital 2023-12-31 SC641810 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC641810
d Cross Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Tax Link
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC641810
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,255 37,930
80,255 37,930
CURRENT ASSETS
Debtors 5 57,565 49,058
Cash at bank and in hand 19,553 66,243
77,118 115,301
Creditors: Amounts Falling Due Within One Year 6 (294,811 ) (276,895 )
NET CURRENT ASSETS (LIABILITIES) (217,693 ) (161,594 )
TOTAL ASSETS LESS CURRENT LIABILITIES (137,438 ) (123,664 )
Creditors: Amounts Falling Due After More Than One Year 7 7,065 (1,658 )
NET LIABILITIES (130,373 ) (125,322 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (130,374 ) (125,323 )
SHAREHOLDERS' FUNDS (130,373) (125,322)
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 David Cross
Director
08/05/2025
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
d Cross Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC641810 . The registered office is 19 Hollandbush Grove, Hamilton, ML3 8AL.
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% Reducing Balance
Motor Vehicles 25 % Reducing Balance
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 Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 31,237 27,834 59,071
Additions 3,000 56,277 59,277
Disposals (6,000 ) - (6,000 )
As at 31 December 2024 28,237 84,111 112,348
Depreciation
As at 1 January 2024 10,052 11,089 21,141
Provided during the period 4,421 6,531 10,952
As at 31 December 2024 14,473 17,620 32,093
Net Book Value
As at 31 December 2024 13,764 66,491 80,255
As at 1 January 2024 21,185 16,745 37,930
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 333 333
Other debtors 57,232 48,725
57,565 49,058
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,699 1,698
Bank loans and overdrafts 9,965 9,965
Other loans 56,277 -
Other creditors 222,097 261,337
Taxation and social security 4,773 3,895
294,811 276,895
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 25,136 25,136
Bounce Back Loan 14,644 25,136
Amounts owed to participating interests (46,845 ) (48,614 )
(7,065 ) 1,658
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4