Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC426265 Miss Nicola Tannahill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC426265 2024-06-30 SC426265 2025-06-30 SC426265 2024-07-01 2025-06-30 SC426265 frs-core:CurrentFinancialInstruments 2025-06-30 SC426265 frs-core:ComputerEquipment 2025-06-30 SC426265 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC426265 frs-core:ComputerEquipment 2024-06-30 SC426265 frs-core:MotorVehicles 2025-06-30 SC426265 frs-core:MotorVehicles 2024-07-01 2025-06-30 SC426265 frs-core:MotorVehicles 2024-06-30 SC426265 frs-core:PlantMachinery 2025-06-30 SC426265 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC426265 frs-core:PlantMachinery 2024-06-30 SC426265 frs-core:ShareCapital 2025-06-30 SC426265 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC426265 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC426265 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC426265 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC426265 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC426265 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC426265 frs-bus:Director1 2024-07-01 2025-06-30 SC426265 frs-countries:Scotland 2024-07-01 2025-06-30 SC426265 2023-06-30 SC426265 2024-06-30 SC426265 2023-07-01 2024-06-30 SC426265 frs-core:CurrentFinancialInstruments 2024-06-30 SC426265 frs-core:ShareCapital 2024-06-30 SC426265 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC426265
School of Snowsports Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Tax Link
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC426265
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 122,387 163,184
122,387 163,184
CURRENT ASSETS
Debtors 5 4,207 14,008
Cash at bank and in hand 356 545
4,563 14,553
Creditors: Amounts Falling Due Within One Year 6 (584,842 ) (541,580 )
NET CURRENT ASSETS (LIABILITIES) (580,279 ) (527,027 )
TOTAL ASSETS LESS CURRENT LIABILITIES (457,892 ) (363,843 )
NET LIABILITIES (457,892 ) (363,843 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (457,894 ) (363,845 )
SHAREHOLDERS' FUNDS (457,892) (363,843)
For the year ending 30 June 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 her 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
Miss Nicola Tannahill
Director
20/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
School of Snowsports Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC426265 . The registered office is 14 Beinn Ghuilbinn, Aviemore, PH22 1LB.
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 Straight Line Basis Main Pool 18%
Motor Vehicles Straight Line Basis Main Pool 18%
Computer Equipment Straight Line Basis Main Pool 18%
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
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Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 95,153 220,630 3,490 319,273
As at 30 June 2025 95,153 220,630 3,490 319,273
Depreciation
As at 1 July 2024 60,012 92,587 3,490 156,089
Provided during the period 8,786 32,011 - 40,797
As at 30 June 2025 68,798 124,598 3,490 196,886
Net Book Value
As at 30 June 2025 26,355 96,032 - 122,387
As at 1 July 2024 35,141 128,043 - 163,184
5. Debtors
2025 2024
£ £
Due within one year
VAT 2,062 11,863
Other taxes and social security 2,145 2,145
4,207 14,008
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (2 ) (1 )
Director's loan account 584,844 541,581
584,842 541,580
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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