Acorah Software Products - Accounts Production 16.6.950 true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC425587 Mr Andrew Fulcher Mr Ian Wilkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC425587 2024-06-30 SC425587 2025-06-30 SC425587 2024-07-01 2025-06-30 SC425587 frs-core:CurrentFinancialInstruments 2025-06-30 SC425587 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC425587 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC425587 frs-core:MotorVehicles 2024-07-01 2025-06-30 SC425587 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC425587 frs-core:CapitalRedemptionReserve 2025-06-30 SC425587 frs-core:ShareCapital 2025-06-30 SC425587 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC425587 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC425587 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC425587 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC425587 frs-bus:EntityNoLongerTradingButTradedInPast 2024-07-01 2025-06-30 SC425587 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC425587 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC425587 frs-bus:Director1 2024-07-01 2025-06-30 SC425587 frs-bus:Director2 2024-07-01 2025-06-30 SC425587 frs-core:CurrentFinancialInstruments 1 2025-06-30 SC425587 frs-countries:Scotland 2024-07-01 2025-06-30 SC425587 2023-06-30 SC425587 2024-06-30 SC425587 2023-07-01 2024-06-30 SC425587 frs-core:CurrentFinancialInstruments 2024-06-30 SC425587 frs-core:CapitalRedemptionReserve 2024-06-30 SC425587 frs-core:ShareCapital 2024-06-30 SC425587 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC425587 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: SC425587
Hall & Tawse Joinery Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Montacs
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC425587
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 47,586 47,586
Cash at bank and in hand 505 505
48,091 48,091
Creditors: Amounts Falling Due Within One Year 5 (339,252 ) (339,252 )
NET CURRENT ASSETS (LIABILITIES) (291,161 ) (291,161 )
TOTAL ASSETS LESS CURRENT LIABILITIES (291,161 ) (291,161 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (45,177 ) (45,177 )
NET LIABILITIES (336,338 ) (336,338 )
CAPITAL AND RESERVES
Called up share capital 7 745,000 745,000
Capital redemption reserve 856,200 856,200
Profit and Loss Account (1,937,538 ) (1,937,538 )
SHAREHOLDERS' FUNDS (336,338) (336,338)
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Andrew Fulcher
Director
28/11/2025
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
Hall & Tawse Joinery Limited is a private company, limited by shares, incorporated in Scotland, registered number SC425587 . The registered office is 17 Law Place, Nerston Industrial Estate, East Kilbride, Glasgow, G74 4QL.
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. 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% on cost
Motor Vehicles 33% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.4. 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.
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: (2024: 47)
- 47
Page 2
Page 3
4. Debtors
2025 2024
£ £
Due within one year
Other taxes and social security 26,747 26,747
Due after more than one year
Amounts owed by group undertakings 20,839 20,839
47,586 47,586
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors (1) 335,787 335,787
Accruals and deferred income 3,465 3,465
339,252 339,252
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 745,000 745,000
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