Acorah Software Products - Accounts Production 16.8.200 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC567766 Mr Alexander Martin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC567766 2024-06-30 SC567766 2025-06-30 SC567766 2024-07-01 2025-06-30 SC567766 frs-core:CurrentFinancialInstruments 2025-06-30 SC567766 frs-core:ComputerEquipment 2025-06-30 SC567766 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC567766 frs-core:ComputerEquipment 2024-06-30 SC567766 frs-core:ShareCapital 2025-06-30 SC567766 frs-core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC567766 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC567766 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC567766 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC567766 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC567766 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC567766 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC567766 1 2024-07-01 2025-06-30 SC567766 frs-bus:Director1 2024-07-01 2025-06-30 SC567766 frs-countries:Scotland 2024-07-01 2025-06-30 SC567766 2023-06-30 SC567766 2024-06-30 SC567766 2023-07-01 2024-06-30 SC567766 frs-core:CurrentFinancialInstruments 2024-06-30 SC567766 frs-core:ShareCapital 2023-06-30 SC567766 frs-core:ShareCapital 2024-06-30 SC567766 frs-core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 SC567766 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-06-30 SC567766 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC567766
Sandy Martin Design Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Statement of Financial Position 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC567766
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 426 1,003
426 1,003
CURRENT ASSETS
Cash at bank and in hand 22,121 30,686
22,121 30,686
Creditors: Amounts Falling Due Within One Year 5 (15,988 ) (13,770 )
NET CURRENT ASSETS (LIABILITIES) 6,133 16,916
TOTAL ASSETS LESS CURRENT LIABILITIES 6,559 17,919
NET ASSETS 6,559 17,919
CAPITAL AND RESERVES
Called up share capital 6 10 10
Income Statement 6,549 17,909
SHAREHOLDERS' FUNDS 6,559 17,919
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 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 Alexander Martin
Director
06/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Income Statement Total
£ £ £
As at 1 July 2023 10 13,064 13,074
Profit for the year and total comprehensive income - 34,845 34,845
Dividends paid - (30,000) (30,000)
As at 30 June 2024 and 1 July 2024 10 17,909 17,919
Profit for the year and total comprehensive income - 41,190 41,190
Dividends paid - (52,550) (52,550)
As at 30 June 2025 10 6,549 6,559
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sandy Martin Design Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC567766 . The registered office is 21 Belvidere Crescent, Aberdeen, AB25 2NH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Computer Equipment 25% 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.
Page 3
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2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2024 2,916
As at 30 June 2025 2,916
Depreciation
As at 1 July 2024 1,913
Provided during the period 577
As at 30 June 2025 2,490
Net Book Value
As at 30 June 2025 426
As at 1 July 2024 1,003
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 9,957 8,316
Other taxes and social security 858 858
VAT 5,125 3,390
Director's loan account 48 1,206
15,988 13,770
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
7. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Alexander Martin 52,550 30,000
Page 4
Page 5
8. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 52,550 30,000
9. Ultimate Controlling Party
The company's ultimate controlling party is director by virtue of his ownership of 100% of the issued share capital in the company.
Page 5