Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC741583 B Stephen B Stephen true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC741583 2024-08-31 SC741583 2025-08-31 SC741583 2024-09-01 2025-08-31 SC741583 frs-core:CurrentFinancialInstruments 2025-08-31 SC741583 frs-core:ComputerEquipment 2025-08-31 SC741583 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC741583 frs-core:ComputerEquipment 2024-08-31 SC741583 frs-core:ShareCapital 2025-08-31 SC741583 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC741583 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC741583 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC741583 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC741583 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC741583 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC741583 1 2024-09-01 2025-08-31 SC741583 frs-bus:Director1 2024-09-01 2025-08-31 SC741583 frs-bus:Director1 2024-08-31 SC741583 frs-bus:Director1 2025-08-31 SC741583 frs-countries:Scotland 2024-09-01 2025-08-31 SC741583 2023-08-31 SC741583 2024-08-31 SC741583 2023-09-01 2024-08-31 SC741583 frs-core:CurrentFinancialInstruments 2024-08-31 SC741583 frs-core:ShareCapital 2024-08-31 SC741583 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC741583
B15 Planning Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director B Stephen
Company Number SC741583
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC741583
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,050 1,650
1,050 1,650
CURRENT ASSETS
Debtors 5 35,221 5,000
Cash at bank and in hand 487 19,300
35,708 24,300
Creditors: Amounts Falling Due Within One Year 6 (36,377 ) (21,034 )
NET CURRENT ASSETS (LIABILITIES) (669 ) 3,266
TOTAL ASSETS LESS CURRENT LIABILITIES 381 4,916
NET ASSETS 381 4,916
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 380 4,915
SHAREHOLDERS' FUNDS 381 4,916
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For the year ending 31 August 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
B Stephen
Director
17th June 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
B15 Planning Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC741583 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Computer Equipment Straight line over 4 years
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 2,400
As at 31 August 2025 2,400
Depreciation
As at 1 September 2024 750
Provided during the period 600
As at 31 August 2025 1,350
Net Book Value
As at 31 August 2025 1,050
As at 1 September 2024 1,650
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 35,221 5,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,622 5,886
Other creditors 3,099 2,161
Taxation and social security 24,656 12,987
36,377 21,034
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Barrie Stephen (61 ) 159,813 (128,538 ) - 31,213
The directors loan account is overdrawn but has been repaid post year end.
9. Ultimate Controlling Party
The company's ultimate controlling party is B Stephen .
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