Acorah Software Products - Accounts Production 11.12.048 false 1 September 2019 31 August 2020 31 August 2020 SC406320 Mr Graeme Hillier Mr Douglas Hunter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC406320 2019-08-31 SC406320 2020-08-31 SC406320 2019-09-01 2020-08-31 SC406320 frs-core:CurrentFinancialInstruments 2020-08-31 SC406320 frs-core:CurrentFinancialInstruments 2019-09-01 2020-08-31 SC406320 frs-core:Non-currentFinancialInstruments 2020-08-31 SC406320 frs-core:Non-currentFinancialInstruments 2019-09-01 2020-08-31 SC406320 frs-core:CurrentFinancialInstruments 2019-09-01 2020-08-31 SC406320 frs-core:CurrentFinancialInstruments 2020-08-31 SC406320 frs-core:AfterOneYear 2019-09-01 2020-08-31 SC406320 frs-core:BetweenOneFiveYears 2019-09-01 2020-08-31 SC406320 frs-core:BetweenOneFiveYears 2020-08-31 SC406320 frs-core:ComputerEquipment 2020-08-31 SC406320 frs-core:ComputerEquipment 2019-09-01 2020-08-31 SC406320 frs-core:ComputerEquipment 2019-08-31 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Registered number: SC406320
Heatsafe Heating Limited
Financial Statements
For The Year Ended 31 August 2020
Donoghue & Co. Ltd

C/O Donoghue & Co. Ltd
19a Wellside Place
Falkirk
FK1 5RL
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: SC406320
2020 2019
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,300 21,051
29,300 21,051
CURRENT ASSETS
Debtors 5 5,000 5,093
Cash at bank and in hand 47,996 4,213
52,996 9,306
Creditors: Amounts Falling Due Within One Year 6 (69,657 ) (12,426 )
NET CURRENT ASSETS (LIABILITIES) (16,661 ) (3,120 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,639 17,931
Creditors: Amounts Falling Due After More Than One Year 7 (12,518 ) (17,893 )
NET ASSETS 121 38
Profit and Loss Account 121 38
SHAREHOLDERS' FUNDS 121 38
Page 1
For the year ending 31 August 2020 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
Mr Graeme Hillier
Director
14th December 2020
The notes on pages 3 to 6 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
Page 3
1.5. 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.
1.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2019: )
3 -
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2019 15,086 26,225 41,311
Additions - 15,707 15,707
As at 31 August 2020 15,086 41,932 57,018
Depreciation
As at 1 September 2019 12,945 7,315 20,260
Provided during the period 535 6,923 7,458
As at 31 August 2020 13,480 14,238 27,718
Net Book Value
As at 31 August 2020 1,606 27,694 29,300
As at 1 September 2019 2,141 18,910 21,051
5. Debtors
2020 2019
£ £
Due within one year
Other debtors 5,000 5,000
Other taxes and social security - 93
5,000 5,093
6. Creditors: Amounts Falling Due Within One Year
2020 2019
£ £
Net obligations under finance lease and hire purchase contracts 5,290 5,290
Bank loans and overdrafts 39,000 -
Corporation tax 5,778 3,578
Other taxes and social security 352 -
VAT 971 3,558
Directors' loan accounts 18,266 -
69,657 12,426
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2020 2019
£ £
Net obligations under finance lease and hire purchase contracts 10,187 15,027
Trade creditors 2,331 2,866
12,518 17,893
8. Obligations Under Finance Leases and Hire Purchase
2020 2019
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 5,290 5,290
Between one and five years 10,187 15,027
15,477 20,317
15,477 20,317
9. Dividends
2020 2019
£ £
On equity shares:
Interim dividend paid 32,800 23,147
32,800 23,147
10. General Information
Heatsafe Heating Limited is a private company, limited by shares, incorporated in Scotland, registered number SC406320 . The registered office is Top Floor, Office 1 Canalbank Estate, Seabegs Road, Bonnybridge, FK4 2BP.
Page 6