Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC482919 Mr Martin Smith Mr Kenneth Robertson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC482919 2024-07-31 SC482919 2025-07-31 SC482919 2024-08-01 2025-07-31 SC482919 frs-core:CurrentFinancialInstruments 2025-07-31 SC482919 frs-core:MotorVehicles 2025-07-31 SC482919 frs-core:MotorVehicles 2024-08-01 2025-07-31 SC482919 frs-core:MotorVehicles 2024-07-31 SC482919 frs-core:PlantMachinery 2025-07-31 SC482919 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC482919 frs-core:PlantMachinery 2024-07-31 SC482919 frs-core:ShareCapital 2025-07-31 SC482919 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC482919 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC482919 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC482919 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC482919 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC482919 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC482919 frs-bus:Director1 2024-08-01 2025-07-31 SC482919 frs-bus:Director2 2024-08-01 2025-07-31 SC482919 frs-countries:Scotland 2024-08-01 2025-07-31 SC482919 2023-07-31 SC482919 2024-07-31 SC482919 2023-08-01 2024-07-31 SC482919 frs-core:CurrentFinancialInstruments 2024-07-31 SC482919 frs-core:ShareCapital 2024-07-31 SC482919 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC482919
AST Heating Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Douglas Briggs FCCA, FMAAT
62 Wellesley Road
Methil
Leven
Fife
KY8 3AF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC482919
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,553 22,071
16,553 22,071
CURRENT ASSETS
Debtors 5 7,400 26,283
Cash at bank and in hand 267,989 267,473
275,389 293,756
Creditors: Amounts Falling Due Within One Year 6 (34,546 ) (33,893 )
NET CURRENT ASSETS (LIABILITIES) 240,843 259,863
TOTAL ASSETS LESS CURRENT LIABILITIES 257,396 281,934
NET ASSETS 257,396 281,934
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 257,394 281,932
SHAREHOLDERS' FUNDS 257,396 281,934
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For the year ending 31 July 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 Martin Smith
Director
04/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
AST Heating Limited is a private company, limited by shares, incorporated in Scotland, registered number SC482919 . The registered office is 9 , Pitcurvie Park, Lundin Links, Fife, KY8 6HY.
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:
Plant & Machinery straight line over 3 years
Motor Vehicles straight line over 3 years
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 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.
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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
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2024 763 58,724 59,487
As at 31 July 2025 763 58,724 59,487
Depreciation
As at 1 August 2024 763 36,653 37,416
Provided during the period - 5,518 5,518
As at 31 July 2025 763 42,171 42,934
Net Book Value
As at 31 July 2025 - 16,553 16,553
As at 1 August 2024 - 22,071 22,071
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,400 26,283
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,162 2,928
Corporation tax 9,673 10,347
Other taxes and social security 728 706
VAT 2,302 12,871
Other creditors 4,641 4,641
Accruals and deferred income 2,040 2,400
34,546 33,893
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 60,000 60,000
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