Acorah Software Products - Accounts Production 19.2.450 false true false 25 September 2024 30 September 2025 30 September 2025 SC823830 Miss Nicola Keenan Mr Stephen Swift iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC823830 2024-09-24 SC823830 2025-09-30 SC823830 2024-09-25 2025-09-30 SC823830 frs-core:CurrentFinancialInstruments 2025-09-30 SC823830 frs-core:Non-currentFinancialInstruments 2025-09-30 SC823830 frs-core:ComputerEquipment 2025-09-30 SC823830 frs-core:ComputerEquipment 2024-09-25 2025-09-30 SC823830 frs-core:ComputerEquipment 2024-09-24 SC823830 frs-core:FurnitureFittings 2025-09-30 SC823830 frs-core:FurnitureFittings 2024-09-25 2025-09-30 SC823830 frs-core:FurnitureFittings 2024-09-24 SC823830 frs-core:MotorVehicles 2025-09-30 SC823830 frs-core:MotorVehicles 2024-09-25 2025-09-30 SC823830 frs-core:MotorVehicles 2024-09-24 SC823830 frs-core:ShareCapital 2025-09-30 SC823830 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC823830 frs-bus:PrivateLimitedCompanyLtd 2024-09-25 2025-09-30 SC823830 frs-bus:FilletedAccounts 2024-09-25 2025-09-30 SC823830 frs-bus:SmallEntities 2024-09-25 2025-09-30 SC823830 frs-bus:AuditExempt-NoAccountantsReport 2024-09-25 2025-09-30 SC823830 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-25 2025-09-30 SC823830 frs-bus:Director1 2024-09-25 2025-09-30 SC823830 frs-bus:Director2 2024-09-25 2025-09-30 SC823830 frs-countries:Scotland 2024-09-25 2025-09-30
Registered number: SC823830
Swift Flooring Studio Ltd
Financial Statements
For The Year Ended 30 September 2025
Northgate Accounting Services Limited
32 Houstoun Court
Johnstone
PA5 8DL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC823830
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 11,439
11,439
CURRENT ASSETS
Debtors 5 2,186
Cash at bank and in hand 9,424
11,610
Creditors: Amounts Falling Due Within One Year 6 (30,736 )
NET CURRENT ASSETS (LIABILITIES) (19,126 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,687 )
Creditors: Amounts Falling Due After More Than One Year 7 (38,251 )
NET LIABILITIES (45,938 )
CAPITAL AND RESERVES
Called up share capital 8 2
Profit and Loss Account (45,940 )
SHAREHOLDERS' FUNDS (45,938)
Page 1
Page 2
For the year ending 30 September 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
Miss Nicola Keenan
Director
30th June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Swift Flooring Studio Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC823830 . The registered office is 2193 Paisley Road West, Glasgow, G52 3PF.
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, 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at 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 18%
Fixtures & Fittings 20%
Computer Equipment 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 25 September 2024 - - - -
Additions 14,100 580 427 15,107
As at 30 September 2025 14,100 580 427 15,107
Depreciation
As at 25 September 2024 - - - -
Provided during the period 3,525 72 71 3,668
As at 30 September 2025 3,525 72 71 3,668
Net Book Value
As at 30 September 2025 10,575 508 356 11,439
As at 25 September 2024 - - - -
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5. Debtors
2025
£
Due within one year
Other debtors 2,186
6. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 39
Other creditors 29,276
Taxation and social security 1,421
30,736
7. Creditors: Amounts Falling Due After More Than One Year
2025
£
Other loans 38,251
8. Share Capital
2025
£
Allotted, Called up and fully paid 2
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