Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC481840 Mrs Donna Sievewright Mrs D Sievewright true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC481840 2024-07-31 SC481840 2025-07-31 SC481840 2024-08-01 2025-07-31 SC481840 frs-core:CurrentFinancialInstruments 2025-07-31 SC481840 frs-core:Non-currentFinancialInstruments 2025-07-31 SC481840 frs-core:BetweenOneFiveYears 2025-07-31 SC481840 frs-core:ComputerEquipment 2025-07-31 SC481840 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC481840 frs-core:ComputerEquipment 2024-07-31 SC481840 frs-core:MotorVehicles 2025-07-31 SC481840 frs-core:MotorVehicles 2024-08-01 2025-07-31 SC481840 frs-core:MotorVehicles 2024-07-31 SC481840 frs-core:PlantMachinery 2025-07-31 SC481840 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC481840 frs-core:PlantMachinery 2024-07-31 SC481840 frs-core:WithinOneYear 2025-07-31 SC481840 frs-core:ShareCapital 2025-07-31 SC481840 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC481840 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC481840 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC481840 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC481840 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC481840 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC481840 1 2024-08-01 2025-07-31 SC481840 frs-bus:Director1 2024-08-01 2025-07-31 SC481840 frs-countries:Scotland 2024-08-01 2025-07-31 SC481840 2023-07-31 SC481840 2024-07-31 SC481840 2023-08-01 2024-07-31 SC481840 frs-core:CurrentFinancialInstruments 2024-07-31 SC481840 frs-core:Non-currentFinancialInstruments 2024-07-31 SC481840 frs-core:BetweenOneFiveYears 2024-07-31 SC481840 frs-core:WithinOneYear 2024-07-31 SC481840 frs-core:ShareCapital 2024-07-31 SC481840 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC481840
Bzzzy Bus Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
MacDonald Accountancy Services Limited
Third Floor, 3 Hill Street
New Town
Edinburgh
Mid Lothian
EH2 3JP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC481840
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 435,233 200,043
435,233 200,043
CURRENT ASSETS
Debtors 5 17,473 13,361
Cash at bank and in hand 195,207 204,266
212,680 217,627
Creditors: Amounts Falling Due Within One Year 6 (180,087 ) (160,586 )
NET CURRENT ASSETS (LIABILITIES) 32,593 57,041
TOTAL ASSETS LESS CURRENT LIABILITIES 467,826 257,084
Creditors: Amounts Falling Due After More Than One Year 7 (206,200 ) (55,441 )
NET ASSETS 261,626 201,643
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 261,526 201,543
SHAREHOLDERS' FUNDS 261,626 201,643
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Donna Sievewright
Director
31/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bzzzy Bus Ltd Registered number SC481840 is a limited by shares company incorporated in Scotland. The Registered Office is 41 Drysdale Avenue, Whitburn, Bathgate, EH47 0HW.
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.

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 20% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 20% reducing balance
2.4. 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.
2.5. 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 1 1
Sales, marketing and distribution 5 6
6 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 11,868 318,621 4,285 334,774
Additions 19,967 337,895 1,470 359,332
Disposals - (29,950 ) - (29,950 )
As at 31 July 2025 31,835 626,566 5,755 664,156
Depreciation
As at 1 August 2024 6,443 125,806 2,482 134,731
Provided during the period 5,078 103,075 655 108,808
Disposals - (14,616 ) - (14,616 )
As at 31 July 2025 11,521 214,265 3,137 228,923
Net Book Value
As at 31 July 2025 20,314 412,301 2,618 435,233
As at 1 August 2024 5,425 192,815 1,803 200,043
5. Debtors
2025 2024
£ £
Due within one year
VAT 15,539 13,361
Due after more than one year
Corporation tax recoverable assets 1,934 -
17,473 13,361
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 71,423 34,130
Trade creditors 3,636 4,884
Bank loans and overdrafts 6,097 7,454
Corporation tax 965 13,530
Other taxes and social security 8,474 1,975
Other creditors 81,035 81,357
Director's loan account 8,457 17,256
180,087 160,586
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 206,200 49,585
Bank loans - 5,856
206,200 55,441
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 71,423 34,130
Later than one year and not later than five years 206,200 49,585
277,623 83,715
277,623 83,715
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 15,000 10,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs D Sievewright by virtue of her ownership of 100% of the issued share capital in the company.
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