Acorah Software Products - Accounts Production 16.0.110 false true 31 December 2023 6 October 2022 false 1 January 2024 31 December 2024 31 December 2024 SC746477 Mr William Grant Mr Dale Royle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC746477 2023-12-31 SC746477 2024-12-31 SC746477 2024-01-01 2024-12-31 SC746477 frs-core:CurrentFinancialInstruments 2024-12-31 SC746477 frs-core:ComputerEquipment 2024-12-31 SC746477 frs-core:ComputerEquipment 2024-01-01 2024-12-31 SC746477 frs-core:ComputerEquipment 2023-12-31 SC746477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC746477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC746477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 SC746477 frs-core:MotorVehicles 2024-12-31 SC746477 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC746477 frs-core:MotorVehicles 2023-12-31 SC746477 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC746477 frs-core:OtherResidualIntangibleAssets 2023-12-31 SC746477 frs-core:PlantMachinery 2024-12-31 SC746477 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC746477 frs-core:PlantMachinery 2023-12-31 SC746477 frs-core:ShareCapital 2024-12-31 SC746477 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC746477 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC746477 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC746477 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC746477 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC746477 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC746477 frs-bus:Director1 2024-01-01 2024-12-31 SC746477 frs-bus:Director2 2024-01-01 2024-12-31 SC746477 frs-countries:Scotland 2024-01-01 2024-12-31 SC746477 2022-10-05 SC746477 2023-12-31 SC746477 2022-10-06 2023-12-31 SC746477 frs-core:CurrentFinancialInstruments 2023-12-31 SC746477 frs-core:ShareCapital 2023-12-31 SC746477 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC746477
Tarradale Home Improvements Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Clever Bean Accounting Limited
Tarradale Home Improvements Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tarradale Home Improvements Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: SC746477

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,034 |  | 1,034
Tangible Assets | 5 |  | 72,934 |  | 85,007
|  |  | 73,968 |  | 86,041
CURRENT ASSETS
Stocks | 6 | 5,277 |  | 5,394 |
Debtors | 7 | 18,566 |  | 17,627 |
Cash at bank and in hand |  | 23,817 |  | 162,863 |
|  | 47,660 |  | 185,884 |
Creditors: Amounts Falling Due Within One Year | 8 | (140,908 ) |  | (199,282 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (93,248 ) |  | (13,398 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (19,280 ) |  | 72,643
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (18,203 ) |  | (21,252 )
NET (LIABILITIES)/ASSETS |  |  | (37,483 ) |  | 51,391
CAPITAL AND RESERVES
Called up share capital | 10 |  | 40 |  | 40
Profit and Loss Account |  |  | (37,523 ) |  | 51,351
SHAREHOLDERS' FUNDS |  |  | (37,483) |  | 51,391

Page 1
Page 2
Tarradale Home Improvements Ltd
Balance Sheet (continued)
As At 31 December 2024
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 William Grant Director
13/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tarradale Home Improvements Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Tarradale Home Improvements Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC746477 . The registered office is 49 High Street, Dingwall, Scotland, IV15 9HL.
Comparative figures
These financial statements are for the 12-month period ended 31 December 2024. The comparative figures relate to the prior reporting period from 6 October 2022 to 31 December 2023, which was the company’s first accounting period. As the prior period was longer than 12 months, the comparative amounts presented are not entirely comparable with those of the current year.
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 | 20% reducing balance
Plant & Machinery | 20% reducing balance
Motor Vehicles | 20% reducing balance
Computer Equipment | 33.33% 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.
...CONTINUED
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Tarradale Home Improvements Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.5. Taxation - continued
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 10 (2023: 12)
10 12
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 1,034
As at 31 December 2024 | 1,034
Net Book Value
As at 31 December 2024 | 1,034
As at 1 January 2024 | 1,034

Personalised Number Plates
The company holds personalised vehicle registration plates with a total cost of £1,033.80. The directors have considered the recoverable amount of these assets as at the balance sheet date and are satisfied that it is at least equal to their carrying amount. Given the immaterial value of these assets in the context of the financial statements as a whole, no further impairment review or detailed disclosure has been provided.
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2024 | 38,600 | 17,011 | 35,446 | 3,578 | 94,635
Additions | 1,610 | 3,945 | - | 229 | 5,784
As at 31 December 2024 | 40,210 | 20,956 | 35,446 | 3,807 | 100,419
Depreciation
As at 1 January 2024 | 5,790 | 1,448 | 1,786 | 604 | 9,628
Provided during the period | 6,589 | 3,504 | 6,732 | 1,032 | 17,857
As at 31 December 2024 | 12,379 | 4,952 | 8,518 | 1,636 | 27,485
Net Book Value
As at 31 December 2024 | 27,831 | 16,004 | 26,928 | 2,171 | 72,934
As at 1 January 2024 | 32,810 | 15,563 | 33,660 | 2,974 | 85,007

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Tarradale Home Improvements Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Stocks

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Stock | 5,277 |  | 5,394

7. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,872 |  | -
Amounts owed by participating interests | 6,691 |  | -
Other debtors | 3 |  | 17,627
| 18,566 |  | 17,627

8. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 66,920 |  | 49,339
Other creditors | 55,965 |  | 131,926
Taxation and social security | 18,023 |  | 18,017
| 140,908 |  | 199,282

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Other timing differences | 18,203 |  | 21,252

10. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 40 |  | 40

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