Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC173165 Mr Gordon Menzies Mrs Susan Menzies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC173165 2024-03-31 SC173165 2025-03-31 SC173165 2024-04-01 2025-03-31 SC173165 frs-core:CurrentFinancialInstruments 2025-03-31 SC173165 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC173165 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC173165 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC173165 frs-core:ShareCapital 2025-03-31 SC173165 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC173165 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC173165 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC173165 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC173165 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC173165 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC173165 frs-bus:Director1 2024-04-01 2025-03-31 SC173165 frs-bus:Director2 2024-04-01 2025-03-31 SC173165 frs-countries:Scotland 2024-04-01 2025-03-31 SC173165 2023-03-31 SC173165 2024-03-31 SC173165 2023-04-01 2024-03-31 SC173165 frs-core:CurrentFinancialInstruments 2024-03-31 SC173165 frs-core:ShareCapital 2024-03-31 SC173165 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC173165
GASTJAD LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Menzies Accountants Ltd
18 Campbell Road
Edinburgh
EH12 6DT
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC173165
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 213,310 214,884
213,310 214,884
CURRENT ASSETS
Debtors 5 550 -
Cash at bank and in hand 5,234 57,680
5,784 57,680
Creditors: Amounts Falling Due Within One Year 6 (20,243 ) (70,078 )
NET CURRENT ASSETS (LIABILITIES) (14,459 ) (12,398 )
TOTAL ASSETS LESS CURRENT LIABILITIES 198,851 202,486
NET ASSETS 198,851 202,486
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 197,851 201,486
SHAREHOLDERS' FUNDS 198,851 202,486
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
Mr Gordon Menzies
Director
15/12/2025
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
GASTJAD LTD is a private company, limited by shares, incorporated in Scotland, registered number SC173165 . The registered office is 18 Campbell Road, Edinburgh, EH12 6DT.
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 1% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2024 231,955
As at 31 March 2025 231,955
Depreciation
As at 1 April 2024 17,071
Provided during the period 1,574
As at 31 March 2025 18,645
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 213,310
As at 1 April 2024 214,884
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 550 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security - 112
Other creditors 18,669 68,669
Accruals and deferred income - 290
Directors' loan accounts 1,574 1,007
20,243 70,078
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 3