Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC264528 Mr John HISLOP iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC264528 2024-03-31 SC264528 2025-03-31 SC264528 2024-04-01 2025-03-31 SC264528 frs-core:CurrentFinancialInstruments 2025-03-31 SC264528 frs-core:ComputerEquipment 2025-03-31 SC264528 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC264528 frs-core:ComputerEquipment 2024-03-31 SC264528 frs-core:FurnitureFittings 2025-03-31 SC264528 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC264528 frs-core:FurnitureFittings 2024-03-31 SC264528 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC264528 frs-core:ShareCapital 2025-03-31 SC264528 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC264528 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC264528 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC264528 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC264528 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC264528 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC264528 frs-bus:Director1 2024-04-01 2025-03-31 SC264528 frs-countries:Scotland 2024-04-01 2025-03-31 SC264528 2023-03-31 SC264528 2024-03-31 SC264528 2023-04-01 2024-03-31 SC264528 frs-core:CurrentFinancialInstruments 2024-03-31 SC264528 frs-core:ShareCapital 2024-03-31 SC264528 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC264528
Bright Yellow Design Limited
Financial Statements
For The Year Ended 31 March 2025
Donoghue & Co. Ltd
19a Wellside Place
Falkirk
FK1 5RL
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC264528
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 333 416
333 416
CURRENT ASSETS
Cash at bank and in hand 132 489
132 489
Creditors: Amounts Falling Due Within One Year 5 (35,294 ) (34,966 )
NET CURRENT ASSETS (LIABILITIES) (35,162 ) (34,477 )
TOTAL ASSETS LESS CURRENT LIABILITIES (34,829 ) (34,061 )
NET LIABILITIES (34,829 ) (34,061 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (34,831 ) (34,063 )
SHAREHOLDERS' FUNDS (34,829) (34,061)
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 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 Profit and Loss Account.
On behalf of the board
Mr John HISLOP
Director
18th December 2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bright Yellow Design Limited is a private company, limited by shares, incorporated in Scotland, registered number SC264528 . The registered office is 2 Arnothill Gardens, Falkirk, FK1 5BQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 26,035 7,274 33,309
As at 31 March 2025 26,035 7,274 33,309
Depreciation
As at 1 April 2024 25,619 7,274 32,893
Provided during the period 83 - 83
As at 31 March 2025 25,702 7,274 32,976
Net Book Value
As at 31 March 2025 333 - 333
As at 1 April 2024 416 - 416
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Director's loan account 35,294 34,966
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 2