Acorah Software Products - Accounts Production 10.3.027 false 1 April 2018 31 March 2019 31 March 2019 SC062193 Mrs Grace Harrison Mr Joseph Harrison Mr Steven Harrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC062193 2018-03-31 SC062193 2019-03-31 SC062193 2018-04-01 2019-03-31 SC062193 frs-core:CurrentFinancialInstruments 2019-03-31 SC062193 frs-core:CurrentFinancialInstruments 2018-04-01 2019-03-31 SC062193 frs-core:Non-currentFinancialInstruments 2019-03-31 SC062193 frs-core:Non-currentFinancialInstruments 2018-04-01 2019-03-31 SC062193 frs-core:CurrentFinancialInstruments 2018-04-01 2019-03-31 SC062193 frs-core:CurrentFinancialInstruments 2019-03-31 SC062193 frs-core:AfterOneYear 2018-04-01 2019-03-31 SC062193 frs-core:BetweenOneFiveYears 2018-04-01 2019-03-31 SC062193 frs-core:BetweenOneFiveYears 2019-03-31 SC062193 frs-core:ComputerEquipment 2019-03-31 SC062193 frs-core:ComputerEquipment 2018-04-01 2019-03-31 SC062193 frs-core:ComputerEquipment 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2017-04-01 2018-03-31 SC062193 1 2017-04-01 2018-03-31 SC062193 frs-countries:Scotland 2017-04-01 2018-03-31
Registered number: SC062193
J.G.B. Steelcraft (Barrhead) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2019
J Bruce Andrew & Co Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: SC062193
2019 2018
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 357,497 366,778
357,497 366,778
CURRENT ASSETS
Stocks 4 111,461 109,479
Debtors 5 28,856 29,520
Cash at bank and in hand 4,175 9,450
144,492 148,449
Creditors: Amounts Falling Due Within One Year 6 (42,064 ) (41,052 )
NET CURRENT ASSETS (LIABILITIES) 102,428 107,397
TOTAL ASSETS LESS CURRENT LIABILITIES 459,925 474,175
NET ASSETS 459,925 474,175
CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Profit and Loss Account 449,925 464,175
SHAREHOLDERS' FUNDS 459,925 474,175
Page 1
For the year ending 31 March 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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
Mrs Grace Harrison
28/11/2019

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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:
Freehold 2% straight line
Leasehold 2% straight line
Plant & Machinery 10% reducing balance
Fixtures & Fittings 15% reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2018 - 2)
Page 3
3. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2018 285,506 114,727 51,785 1,580 453,598
As at 31 March 2019 285,506 114,727 51,785 1,580 453,598
Depreciation
As at 1 April 2018 11,420 34,523 39,838 1,039 86,820
Provided during the period 5,710 2,295 1,195 81 9,281
As at 31 March 2019 17,130 36,818 41,033 1,120 96,101
Net Book Value
As at 31 March 2019 268,376 77,909 10,752 460 357,497
As at 1 April 2018 274,086 80,204 11,947 541 366,778
4. Stocks
2019 2018
£ £
Work in progress 111,461 109,479
111,461 109,479
5. Debtors
2019 2018
£ £
Due within one year
Amounts owed by connected company 28,856 29,520
28,856 29,520
6. Creditors: Amounts Falling Due Within One Year
2019 2018
£ £
Other taxes and social security 6,061 3,329
Accruals 26,256 22,503
Directors' loan accounts 9,747 15,220
42,064 41,052
Page 4
7. Share Capital
2019 2018
Allotted, Called up and fully paid 10,000 10,000
8. General Information
J.G.B. Steelcraft (Barrhead) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC062193. The registered office is 29 Shillingworth Place, Bridge of Weir, Renfrewshire, PA11 3DY.
Page 5