Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC304984 R Hyder A A T Cameron A A T Cameron iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC304984 2024-03-31 SC304984 2025-03-31 SC304984 2024-04-01 2025-03-31 SC304984 frs-core:CurrentFinancialInstruments 2025-03-31 SC304984 frs-core:ComputerEquipment 2025-03-31 SC304984 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC304984 frs-core:ComputerEquipment 2024-03-31 SC304984 frs-core:NetGoodwill 2025-03-31 SC304984 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC304984 frs-core:NetGoodwill 2024-03-31 SC304984 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC304984 frs-core:ShareCapital 2025-03-31 SC304984 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC304984 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC304984 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC304984 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC304984 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC304984 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC304984 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 SC304984 frs-bus:OrdinaryShareClass1 2025-03-31 SC304984 frs-bus:Director1 2024-04-01 2025-03-31 SC304984 frs-bus:Director2 2024-04-01 2025-03-31 SC304984 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC304984 frs-countries:Scotland 2024-04-01 2025-03-31 SC304984 2023-03-31 SC304984 2024-03-31 SC304984 2023-04-01 2024-03-31 SC304984 frs-core:CurrentFinancialInstruments 2024-03-31 SC304984 frs-core:ShareCapital 2024-03-31 SC304984 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC304984 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: SC304984
direction Counselling And Training Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Prime Numbers
Chartered Accountants
1 Lochrin Square
92 Fountainbridge
Edinburgh
EH3 9QA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC304984
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,520 5,280
Tangible Assets 5 6,889 12,454
10,409 17,734
CURRENT ASSETS
Debtors 6 10,503 7,261
Cash at bank and in hand 65,847 57,279
76,350 64,540
Creditors: Amounts Falling Due Within One Year 7 (29,264 ) (22,298 )
NET CURRENT ASSETS (LIABILITIES) 47,086 42,242
TOTAL ASSETS LESS CURRENT LIABILITIES 57,495 59,976
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,309 ) (1,337 )
NET ASSETS 56,186 58,639
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 56,086 58,539
SHAREHOLDERS' FUNDS 56,186 58,639
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For the year ending 31 March 2025 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
A A T Cameron
Director
01/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
direction Counselling And Training Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC304984 . The registered office is 7a Haddington Place, Edinburgh, Scotland, EH7 4AE.
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. Turnover includes revenue earned from the rendering of services and rental of consulting rooms. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. 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 20% Straight Line
Computer Equipment 33% Straight Line
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 year 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 asset reflects 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: 1 (2024: 1)
1 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 35,200
As at 31 March 2025 35,200
Amortisation
As at 1 April 2024 29,920
Provided during the period 1,760
As at 31 March 2025 31,680
Net Book Value
As at 31 March 2025 3,520
As at 1 April 2024 5,280
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 18,063
As at 31 March 2025 18,063
Depreciation
As at 1 April 2024 5,609
Provided during the period 5,565
As at 31 March 2025 11,174
Net Book Value
As at 31 March 2025 6,889
As at 1 April 2024 12,454
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,089 6,572
Prepayments and accrued income 3,142 31
Other debtors 3,272 658
10,503 7,261
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 765 494
Corporation tax 1,662 4,321
Other taxes and social security 1,289 931
VAT 6,124 2,268
Accruals and deferred income 15,016 6,164
Directors' loan accounts 4,408 8,120
29,264 22,298
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
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