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 SC320460 Mr Angus Crabbie Mr Angus Crabbie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC320460 2023-12-31 SC320460 2024-12-31 SC320460 2024-01-01 2024-12-31 SC320460 frs-core:CurrentFinancialInstruments 2024-12-31 SC320460 frs-core:FurnitureFittings 2024-12-31 SC320460 frs-core:FurnitureFittings 2024-01-01 2024-12-31 SC320460 frs-core:FurnitureFittings 2023-12-31 SC320460 frs-core:MotorVehicles 2024-12-31 SC320460 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC320460 frs-core:MotorVehicles 2023-12-31 SC320460 frs-core:PlantMachinery 2024-12-31 SC320460 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC320460 frs-core:PlantMachinery 2023-12-31 SC320460 frs-core:ShareCapital 2024-12-31 SC320460 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC320460 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC320460 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC320460 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC320460 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC320460 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC320460 frs-bus:Director1 2024-01-01 2024-12-31 SC320460 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 SC320460 frs-core:CurrentFinancialInstruments 2 2024-12-31 SC320460 frs-countries:Scotland 2024-01-01 2024-12-31 SC320460 2022-12-31 SC320460 2023-12-31 SC320460 2023-01-01 2023-12-31 SC320460 frs-core:CurrentFinancialInstruments 2023-12-31 SC320460 frs-core:ShareCapital 2023-12-31 SC320460 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC320460 frs-core:CurrentFinancialInstruments 2 2023-12-31
Registered number: SC320460
Trees4Scotland Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC320460
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 110,090 73,019
110,090 73,019
CURRENT ASSETS
Stocks 5 10,500 8,500
Debtors 6 99,084 77,138
Cash at bank and in hand 90,420 44,920
200,004 130,558
Creditors: Amounts Falling Due Within One Year 7 (98,481 ) (38,981 )
NET CURRENT ASSETS (LIABILITIES) 101,523 91,577
TOTAL ASSETS LESS CURRENT LIABILITIES 211,613 164,596
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,917 ) (13,873 )
NET ASSETS 190,696 150,723
CAPITAL AND RESERVES
Called up share capital 8 900 900
Income Statement 189,796 149,823
SHAREHOLDERS' FUNDS 190,696 150,723
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 Income Statement.
On behalf of the board
Mr Angus Crabbie
Director
13th August 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Trees4Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC320460 . The registered office is 14 Newton Place, Gallone & Co., Glasgow, G3 7PY.
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.
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
Fixtures & Fittings 25% Reducing Balance
2.4. 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.
2.5. 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2024 84,391 69,616 12,054 166,061
Additions 13,912 78,048 - 91,960
Disposals - (69,616 ) - (69,616 )
As at 31 December 2024 98,303 78,048 12,054 188,405
Depreciation
As at 1 January 2024 31,385 51,424 10,233 93,042
Provided during the period 16,729 19,513 455 36,697
Disposals - (51,424 ) - (51,424 )
As at 31 December 2024 48,114 19,513 10,688 78,315
Net Book Value
As at 31 December 2024 50,189 58,535 1,366 110,090
As at 1 January 2024 53,006 18,192 1,821 73,019
5. Stocks
2024 2023
£ £
Work in progress 10,500 8,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 45,825 20,854
Prepayments and accrued income 32,459 43,672
Other debtors (2) 850 850
Other taxes and social security 19,950 11,762
99,084 77,138
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 49,237 -
Bank loans and overdrafts 1,500 1,500
Corporation tax 2,757 9,393
VAT 4,123 6,673
Accruals and deferred income 1,850 1,850
Director's loan account 39,014 19,565
98,481 38,981
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 900 900
Page 5