Acorah Software Products - Accounts Production 6.7.016 true No description of principal activity 1 December 2016 30 November 2017 30 November 2017 SC437803 Mr Alistair Hay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC437803 2016-11-30 SC437803 2017-11-30 SC437803 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 2016-12-01 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 2017-11-30 SC437803 frs-core:AfterOneYear 2016-12-01 2017-11-30 SC437803 frs-core:BetweenOneFiveYears 2016-12-01 2017-11-30 SC437803 frs-core:BetweenOneFiveYears 2017-11-30 SC437803 frs-core:ComputerEquipment 2017-11-30 SC437803 frs-core:ComputerEquipment 2016-12-01 2017-11-30 SC437803 frs-core:ComputerEquipment 2016-11-30 SC437803 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-11-30 SC437803 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2016-12-01 2017-11-30 SC437803 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2016-11-30 SC437803 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2017-11-30 SC437803 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2016-12-01 2017-11-30 SC437803 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2016-11-30 SC437803 frs-core:FurnitureFittings 2017-11-30 SC437803 frs-core:FurnitureFittings 2016-12-01 2017-11-30 SC437803 frs-core:FurnitureFittings 2016-11-30 SC437803 frs-core:NetGoodwill 2017-11-30 SC437803 frs-core:NetGoodwill 2016-12-01 2017-11-30 SC437803 frs-core:NetGoodwill 2016-11-30 SC437803 frs-core:InvestmentPropertyIncludedWithinPPE 2017-11-30 SC437803 frs-core:InvestmentPropertyIncludedWithinPPE 2016-12-01 2017-11-30 SC437803 frs-core:InvestmentPropertyIncludedWithinPPE 2016-11-30 SC437803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2017-11-30 SC437803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2016-12-01 2017-11-30 SC437803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2016-11-30 SC437803 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2017-11-30 SC437803 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2016-12-01 2017-11-30 SC437803 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2016-11-30 SC437803 frs-core:MoreThanFiveYears 2016-12-01 2017-11-30 SC437803 frs-core:MoreThanFiveYears 2017-11-30 SC437803 frs-core:MotorVehicles 2017-11-30 SC437803 frs-core:MotorVehicles 2016-12-01 2017-11-30 SC437803 frs-core:MotorVehicles 2016-11-30 SC437803 frs-core:OtherResidualIntangibleAssets 2017-11-30 SC437803 frs-core:OtherResidualIntangibleAssets 2016-12-01 2017-11-30 SC437803 frs-core:OtherResidualIntangibleAssets 2016-11-30 SC437803 frs-core:PlantMachinery 2017-11-30 SC437803 frs-core:PlantMachinery 2016-12-01 2017-11-30 SC437803 frs-core:PlantMachinery 2016-11-30 SC437803 frs-core:Secured 2017-11-30 SC437803 frs-core:Unsecured 2017-11-30 SC437803 frs-core:WithinOneYear 2016-12-01 2017-11-30 SC437803 frs-core:WithinOneYear 2017-11-30 SC437803 frs-core:CapitalRedemptionReserve 2016-12-01 2017-11-30 SC437803 frs-core:CapitalRedemptionReserve 2016-11-30 SC437803 frs-core:CapitalRedemptionReserve 2017-11-30 SC437803 frs-core:OtherReservesSubtotal 2016-12-01 2017-11-30 SC437803 frs-core:OtherReservesSubtotal 2016-11-30 SC437803 frs-core:OtherReservesSubtotal 2017-11-30 SC437803 frs-core:RevaluationReserve 2016-12-01 2017-11-30 SC437803 frs-core:RevaluationReserve 2016-11-30 SC437803 frs-core:RevaluationReserve 2017-11-30 SC437803 frs-core:SharePremium 2016-12-01 2017-11-30 SC437803 frs-core:SharePremium 2016-11-30 SC437803 frs-core:SharePremium 2017-11-30 SC437803 frs-core:ShareCapital 2016-12-01 2017-11-30 SC437803 frs-core:ShareCapital 2016-11-30 SC437803 frs-core:ShareCapital 2017-11-30 SC437803 frs-core:RetainedEarningsAccumulatedLosses 2016-12-01 2017-11-30 SC437803 frs-core:RetainedEarningsAccumulatedLosses 2016-11-30 SC437803 frs-core:RetainedEarningsAccumulatedLosses 2017-11-30 SC437803 frs-countries:Asia 2016-12-01 2017-11-30 SC437803 frs-countries:RestEuropeOutsideUK 2016-12-01 2017-11-30 SC437803 frs-countries:NorthAmerica 2016-12-01 2017-11-30 SC437803 frs-countries:RestWorldOutsideUK 2016-12-01 2017-11-30 SC437803 frs-countries:SouthAmerica 2016-12-01 2017-11-30 SC437803 frs-countries:UnitedKingdom 2016-12-01 2017-11-30 SC437803 frs-bus:HighestPaidDirector 2016-12-01 2017-11-30 SC437803 frs-bus:PrivateLimitedCompanyLtd 2016-12-01 2017-11-30 SC437803 frs-bus:CompanyLimitedByGuarantee 2016-12-01 2017-11-30 SC437803 frs-bus:LimitedLiabilityPartnershipLLP 2016-12-01 2017-11-30 SC437803 frs-bus:LimitedLiabilityPartnershipsSORP 2016-12-01 2017-11-30 SC437803 frs-bus:FullAccounts 2016-12-01 2017-11-30 SC437803 frs-bus:AbbreviatedAccounts 2016-12-01 2017-11-30 SC437803 frs-bus:AbridgedAccounts 2016-12-01 2017-11-30 SC437803 frs-bus:FRS102 2016-12-01 2017-11-30 SC437803 frs-bus:EntityHasNeverTraded 2016-12-01 2017-11-30 SC437803 frs-bus:EntityNoLongerTradingButTradedInPast 2016-12-01 2017-11-30 SC437803 frs-bus:Audited 2016-12-01 2017-11-30 SC437803 frs-bus:AuditExempt-NoAccountantsReport 2016-12-01 2017-11-30 SC437803 frs-bus:AuditExemptWithAccountantsReport 2016-12-01 2017-11-30 SC437803 frs-bus:OrdinaryShareClass1 2016-12-01 2017-11-30 SC437803 frs-bus:OrdinaryShareClass1 2016-11-30 SC437803 frs-bus:OrdinaryShareClass1 2017-11-30 SC437803 frs-bus:OrdinaryShareClass2 2016-12-01 2017-11-30 SC437803 frs-bus:OrdinaryShareClass2 2016-11-30 SC437803 frs-bus:OrdinaryShareClass2 2017-11-30 SC437803 frs-bus:OrdinaryShareClass3 2016-12-01 2017-11-30 SC437803 frs-bus:OrdinaryShareClass3 2016-11-30 SC437803 frs-bus:OrdinaryShareClass3 2017-11-30 SC437803 frs-bus:OrdinaryShareClass4 2016-12-01 2017-11-30 SC437803 frs-bus:OrdinaryShareClass4 2016-11-30 SC437803 frs-bus:OrdinaryShareClass4 2017-11-30 SC437803 frs-bus:OrdinaryShareClass5 2016-12-01 2017-11-30 SC437803 frs-bus:OrdinaryShareClass5 2016-11-30 SC437803 frs-bus:OrdinaryShareClass5 2017-11-30 SC437803 frs-bus:PreferenceShareClass1 2016-12-01 2017-11-30 SC437803 frs-bus:PreferenceShareClass1 2016-11-30 SC437803 frs-bus:PreferenceShareClass1 2017-11-30 SC437803 frs-bus:PreferenceShareClass2 2016-12-01 2017-11-30 SC437803 frs-bus:PreferenceShareClass2 2016-11-30 SC437803 frs-bus:PreferenceShareClass2 2017-11-30 SC437803 frs-bus:PreferenceShareClass3 2016-12-01 2017-11-30 SC437803 frs-bus:PreferenceShareClass3 2016-11-30 SC437803 frs-bus:PreferenceShareClass3 2017-11-30 SC437803 frs-bus:PreferenceShareClass4 2016-12-01 2017-11-30 SC437803 frs-bus:PreferenceShareClass4 2016-11-30 SC437803 frs-bus:PreferenceShareClass4 2017-11-30 SC437803 frs-bus:PreferenceShareClass5 2016-12-01 2017-11-30 SC437803 frs-bus:PreferenceShareClass5 2016-11-30 SC437803 frs-bus:PreferenceShareClass5 2017-11-30 SC437803 1 2016-12-01 2017-11-30 SC437803 frs-core:LeasedAssets 2016-12-01 2017-11-30 SC437803 frs-core:OwnedAssets 2016-12-01 2017-11-30 SC437803 frs-core:CurrencyRisk 2016-12-01 2017-11-30 SC437803 frs-core:MarketRisk 2016-12-01 2017-11-30 SC437803 frs-core:InterestRateRisk 2016-12-01 2017-11-30 SC437803 frs-core:DeferredTaxation 2016-12-01 2017-11-30 SC437803 frs-core:DeferredTaxation 2016-11-30 SC437803 frs-core:DeferredTaxation 2017-11-30 SC437803 frs-core:OtherProvisionsContingentLiabilities 2016-12-01 2017-11-30 SC437803 frs-core:OtherProvisionsContingentLiabilities 2016-11-30 SC437803 frs-core:OtherProvisionsContingentLiabilities 2017-11-30 SC437803 frs-core:ProvisionsDeferredTax 2017-11-30 SC437803 frs-core:OtherDeferredTax 2017-11-30 SC437803 frs-core:AcceleratedTaxDepreciationDeferredTax 2017-11-30 SC437803 frs-core:TaxLossesCarry-forwardsDeferredTax 2017-11-30 SC437803 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2017-11-30 SC437803 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-12-01 2017-11-30 SC437803 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-11-30 SC437803 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2017-11-30 SC437803 dpl-countries:UnitedKingdom 2016-12-01 2017-11-30 SC437803 dpl-countries:Europe 2016-12-01 2017-11-30 SC437803 dpl-countries:NorthAmerica 2016-12-01 2017-11-30 SC437803 dpl-countries:SouthAmerica 2016-12-01 2017-11-30 SC437803 dpl-countries:Asia 2016-12-01 2017-11-30 SC437803 dpl-countries:RestWorldOutsideUK 2016-12-01 2017-11-30 SC437803 dpl-frs:CostSales 2016-12-01 2017-11-30 SC437803 dpl-frs:CostSales 2016-11-30 SC437803 dpl-frs:CostSales 2017-11-30 SC437803 dpl-frs:DistributionCosts 2016-12-01 2017-11-30 SC437803 dpl-frs:AdministrativeExpenses 2016-12-01 2017-11-30 SC437803 frs-bus:Director1 2016-12-01 2017-11-30 SC437803 frs-bus:Director1 2016-11-30 SC437803 frs-bus:Director1 2017-11-30 SC437803 1 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 1 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 1 2017-11-30 SC437803 2 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 2 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 2 2017-11-30 SC437803 3 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 3 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 3 2017-11-30 SC437803 4 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 4 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 4 2017-11-30 SC437803 5 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 5 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 5 2017-11-30 SC437803 6 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 6 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 6 2017-11-30 SC437803 7 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 7 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 7 2017-11-30 SC437803 8 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 8 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 8 2017-11-30 SC437803 9 2016-12-01 2017-11-30 SC437803 frs-core:CurrentFinancialInstruments 9 2017-11-30 SC437803 frs-core:Non-currentFinancialInstruments 9 2017-11-30 SC437803 dpl-frs:Item1 2016-12-01 2017-11-30 SC437803 dpl-frs:Item1 2016-11-30 SC437803 dpl-frs:Item1 2017-11-30 SC437803 dpl-frs:CostSales dpl-frs:Item1 2016-12-01 2017-11-30 SC437803 dpl-frs:CostSales dpl-frs:Item1 2016-11-30 SC437803 dpl-frs:CostSales dpl-frs:Item1 2017-11-30 SC437803 dpl-frs:DistributionCosts dpl-frs:Item1 2016-12-01 2017-11-30 SC437803 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2016-12-01 2017-11-30 SC437803 dpl-frs:Item2 2016-12-01 2017-11-30 SC437803 dpl-frs:Item2 2016-11-30 SC437803 dpl-frs:Item2 2017-11-30 SC437803 dpl-frs:CostSales dpl-frs:Item2 2016-12-01 2017-11-30 SC437803 dpl-frs:CostSales 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frs-core:FurnitureFittings 2015-12-01 2016-11-30 SC437803 frs-core:FurnitureFittings 2015-11-30 SC437803 frs-core:NetGoodwill 2016-11-30 SC437803 frs-core:NetGoodwill 2015-12-01 2016-11-30 SC437803 frs-core:NetGoodwill 2015-11-30 SC437803 frs-core:InvestmentPropertyIncludedWithinPPE 2016-11-30 SC437803 frs-core:InvestmentPropertyIncludedWithinPPE 2015-12-01 2016-11-30 SC437803 frs-core:InvestmentPropertyIncludedWithinPPE 2015-11-30 SC437803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2016-11-30 SC437803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2015-12-01 2016-11-30 SC437803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2015-11-30 SC437803 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2016-11-30 SC437803 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2015-12-01 2016-11-30 SC437803 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2015-11-30 SC437803 frs-core:MoreThanFiveYears 2015-12-01 2016-11-30 SC437803 frs-core:MoreThanFiveYears 2016-11-30 SC437803 frs-core:MotorVehicles 2016-11-30 SC437803 frs-core:MotorVehicles 2015-12-01 2016-11-30 SC437803 frs-core:MotorVehicles 2015-11-30 SC437803 frs-core:OtherResidualIntangibleAssets 2016-11-30 SC437803 frs-core:OtherResidualIntangibleAssets 2015-12-01 2016-11-30 SC437803 frs-core:OtherResidualIntangibleAssets 2015-11-30 SC437803 frs-core:PlantMachinery 2016-11-30 SC437803 frs-core:PlantMachinery 2015-12-01 2016-11-30 SC437803 frs-core:PlantMachinery 2015-11-30 SC437803 frs-core:Secured 2016-11-30 SC437803 frs-core:Unsecured 2016-11-30 SC437803 frs-core:WithinOneYear 2015-12-01 2016-11-30 SC437803 frs-core:WithinOneYear 2016-11-30 SC437803 frs-core:CapitalRedemptionReserve 2015-12-01 2016-11-30 SC437803 frs-core:CapitalRedemptionReserve 2015-11-30 SC437803 frs-core:CapitalRedemptionReserve 2016-11-30 SC437803 frs-core:OtherReservesSubtotal 2015-12-01 2016-11-30 SC437803 frs-core:OtherReservesSubtotal 2015-11-30 SC437803 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dpl-frs:AdministrativeExpenses dpl-frs:Item12 2015-12-01 2016-11-30 SC437803 1 2015-12-01 2016-11-30 SC437803 frs-countries:Scotland 2015-12-01 2016-11-30
Registered number: SC437803
A C Hay Limited
Director's Report and
Financial Statements
For The Year Ended 30 November 2017
Donoghue & Co. Ltd

19A Wellside Place
Falkirk
Stirlingshire
FK1 5RL
Director's Report and Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Dormant Profit and Loss Account Statement 4
Balance Sheet 5
Notes to the Financial Statements 7—9
Company Information
Director Mr Alistair Hay
Company Number SC437803
Registered Office 97 Baronshill Avenue
Linlithgow
West Lothian
EH49 7JQ
Accountants Donoghue & Co. Ltd
19A Wellside Place
Falkirk
Stirlingshire
FK1 5RL
Page 1
Director's Report
The director presents his report and the financial statements for the year ended 30 November 2017.
Statement of Director's Responsibilities
The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Directors
The directors who held office during the year were as follows:
Mr Alistair Hay
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Alistair Hay
20th August 2018
Page 2
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the Company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors, as a body, for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 November 2017 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements
Donoghue & Co. Ltd
20th August 2018
Donoghue & Co. Ltd
19A Wellside Place
Falkirk
Stirlingshire
FK1 5RL
Page 3
Dormant Profit and Loss Account Statement
The company has not traded during the year or the preceding financial year. During these years, the company received no income and incurred no expenditure and therefore made neither profit nor loss.
Page 4
Balance Sheet
2017 2016
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 312 312
312 312
CURRENT ASSETS
Cash at bank and in hand 72,010 72,009
72,010 72,009
Creditors: Amounts Falling Due Within One Year 6 (57,392 ) (57,392 )
NET CURRENT ASSETS (LIABILITIES) 14,618 14,617
TOTAL ASSETS LESS CURRENT LIABILITIES 14,930 14,929
NET ASSETS 14,930 14,929
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 13,930 13,929
SHAREHOLDERS' FUNDS 14,930 14,929
For the year ending 30 November 2017 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities
  • 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Alistair Hay
20th August 2018

Page 5
The notes on pages 7 to 9 form part of these financial statements.
Page 6
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. 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:
Computer Equipment 25% Reducing Balance
1.3. 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.
2. Operating Profit
The operating profit is stated after charging:
2017 2016
£ £
Depreciation of tangible fixed assets - 104
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
Page 7
4. Tax on Profit
2017 2016
£ £
UK Corporation Tax - 3
Total Current Tax Charge - 3
Total tax charge for the period - 3
2017 2016
£ £
Profit before tax 1 (657)
Breakdown of Tax Charge is:
Tax on profit at 0% (UK standard rate) - -
Total tax charge for the period - -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2016 984
As at 30 November 2017 984
Depreciation
As at 1 December 2016 672
As at 30 November 2017 672
Net Book Value
As at 30 November 2017 312
As at 1 December 2016 312
6. Creditors: Amounts Falling Due Within One Year
2017 2016
£ £
Corporation tax 2 2
Accruals and deferred income 360 360
Director's loan account 57,030 57,030
57,392 57,392
Page 8
7. Share Capital
2017 2016
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends
10. General Information
A C Hay Limited is a private company, limited by shares, incorporated in Scotland, registered number SC437803. The registered office is 97 Baronshill Avenue, Linlithgow, West Lothian, EH49 7JQ.
Page 9