Acorah Software Products - Accounts Production 19.3.600 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC540773 Mr Stuart Drysdale true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC540773 2024-07-31 SC540773 2025-07-31 SC540773 2024-08-01 2025-07-31 SC540773 frs-core:CurrentFinancialInstruments 2025-07-31 SC540773 frs-core:PlantMachinery 2025-07-31 SC540773 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC540773 frs-core:PlantMachinery 2024-07-31 SC540773 frs-core:ShareCapital 2025-07-31 SC540773 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC540773 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC540773 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC540773 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC540773 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC540773 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC540773 1 2024-08-01 2025-07-31 SC540773 frs-bus:Director1 2024-08-01 2025-07-31 SC540773 frs-countries:Scotland 2024-08-01 2025-07-31 SC540773 2023-07-31 SC540773 2024-07-31 SC540773 2023-08-01 2024-07-31 SC540773 frs-core:CurrentFinancialInstruments 2024-07-31 SC540773 frs-core:ShareCapital 2024-07-31 SC540773 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC540773
S700 Art Limited
Financial Statements
For The Year Ended 31 July 2025
Stewart Accounting Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC540773
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88 249
88 249
CURRENT ASSETS
Cash at bank and in hand 1,232 784
1,232 784
Creditors: Amounts Falling Due Within One Year 5 (5,964 ) (5,652 )
NET CURRENT ASSETS (LIABILITIES) (4,732 ) (4,868 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,644 ) (4,619 )
NET LIABILITIES (4,644 ) (4,619 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (4,645 ) (4,620 )
SHAREHOLDERS' FUNDS (4,644) (4,619)
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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 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
Mr Stuart Drysdale
Director
29th July 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
S700 Art Limited is a private company, limited by shares, incorporated in Scotland, registered number SC540773 . The registered office is 321 Beechwood Road, Blackburn, West Lothian, EH47 7PE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 25% On cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2024 647
As at 31 July 2025 647
Depreciation
As at 1 August 2024 398
Provided during the period 161
As at 31 July 2025 559
Net Book Value
As at 31 July 2025 88
As at 1 August 2024 249
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Director's loan account 5,964 5,652
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Ultimate Controlling Party
The company's ultimate controlling party is Stuart Drysdale by virtue of his ownership of 100% of the issued share capital in the company.
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