Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC218856 Mr D Taylor Mr J Lowe Mrs Jane Gray Mr D Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC218856 2024-01-31 SC218856 2025-01-31 SC218856 2024-02-01 2025-01-31 SC218856 frs-core:CurrentFinancialInstruments 2025-01-31 SC218856 frs-core:Non-currentFinancialInstruments 2025-01-31 SC218856 frs-core:FurnitureFittings 2025-01-31 SC218856 frs-core:FurnitureFittings 2024-02-01 2025-01-31 SC218856 frs-core:FurnitureFittings 2024-01-31 SC218856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC218856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 SC218856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 SC218856 frs-core:OtherReservesSubtotal 2025-01-31 SC218856 frs-core:RevaluationReserve 2024-01-31 SC218856 frs-core:RevaluationReserve 2025-01-31 SC218856 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC218856 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC218856 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC218856 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC218856 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC218856 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC218856 frs-bus:Director1 2024-02-01 2025-01-31 SC218856 frs-bus:Director2 2024-02-01 2025-01-31 SC218856 frs-bus:Director3 2024-02-01 2025-01-31 SC218856 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 SC218856 frs-core:Non-currentFinancialInstruments 1 2025-01-31 SC218856 frs-core:CurrentFinancialInstruments 2 2025-01-31 SC218856 frs-countries:Scotland 2024-02-01 2025-01-31 SC218856 2023-01-31 SC218856 2024-01-31 SC218856 2023-02-01 2024-01-31 SC218856 frs-core:CurrentFinancialInstruments 2024-01-31 SC218856 frs-core:Non-currentFinancialInstruments 2024-01-31 SC218856 frs-core:OtherReservesSubtotal 2024-01-31 SC218856 frs-core:RevaluationReserve 2024-01-31 SC218856 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC218856 frs-core:Non-currentFinancialInstruments 1 2024-01-31 SC218856 frs-core:CurrentFinancialInstruments 2 2024-01-31
Registered number: SC218856
Auchengeich Miners Welfare Society and Social Club Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors Mr D Taylor
Mr J Lowe
Mrs Jane Gray
Secretary Mr D Taylor
Company Number SC218856
Registered Office Gartferry Road
Bridgend
Moodiesburn
Glasgow
G69 0JN
Business Gartferry Road
Bridgend
Moodiesburn
Glasgow
G69 0JN
Accountants Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Page 1
Page 2
Balance Sheet
Registered number: SC218856
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 245,856 249,285
245,856 249,285
CURRENT ASSETS
Stocks 11,498 10,140
Debtors 4,314 3,604
Cash at bank and in hand 2,020 3,147
17,832 16,891
Creditors: Amounts Falling Due Within One Year 5 (26,532 ) (22,610 )
NET CURRENT ASSETS (LIABILITIES) (8,700 ) (5,719 )
TOTAL ASSETS LESS CURRENT LIABILITIES 237,156 243,566
Creditors: Amounts Falling Due After More Than One Year 6 (16,811 ) (26,808 )
NET ASSETS 220,345 216,758
CAPITAL AND RESERVES
Revaluation reserve 8 200,000 200,000
Other reserves 184,729 184,729
Profit and Loss Account (164,384 ) (167,971 )
SHAREHOLDERS' FUNDS 220,345 216,758
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 D Taylor
Director
08/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Auchengeich Miners Welfare Society and Social Club Limited Registered number SC218856 is a limited by Guarantee company incorporated in Scotland. The Registered Office is Gartferry Road, Bridgend, Moodiesburn, Glasgow, G69 0JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention as modified by the revaluation of certain assets 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.
2.2. Turnover
Turnover represents net invoiced sales of goods, net of Value Added Tax and trade discounts, and other sundry income generated from normal trading associated with such a members Club.
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:
Freehold Not provided
Fixtures & Fittings 10% on reducing balance basis
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 profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items. 
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2024 215,000 217,293 432,293
As at 31 January 2025 215,000 217,293 432,293
Depreciation
As at 1 February 2024 - 183,008 183,008
Provided during the period - 3,429 3,429
As at 31 January 2025 - 186,437 186,437
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 January 2025 215,000 30,856 245,856
As at 1 February 2024 215,000 34,285 249,285
Included in cost or valuation of land and buildings is freehold land of £15,000 (2020 - £15,000) which is not depreciated. 
If freehold land and buildings had not been revalued they would have been included at historical cost of £15,000 (2024 - £15,000).
Freehold land and buildings were valued on an open market basis on 31 January 2005 by the directors. 
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,769 1,694
Bank loans and overdrafts 6,221 6,221
Other loans 11,200 5,000
PAYE and NI 57 404
VAT 2,197 5,316
Machine Games Duty - 125
Bank loan 1,000 1,000
Accrued charges 2,088 2,850
26,532 22,610
The loan from Belhaven Brewers is secured by way of a Bond and Floating Charge over the whole of the assets of the Club and a Standard Security over the clubs premises, land and buildings.
The sundry loan relates to a loan from a club member, which loan has no fixed terms of repayment and is interest free.
The bank loan was obtained from Royal Bank of Scotland Plc in terms of the Bounce Back Loan Scheme and is in accordance with the terms thereof.
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Brewers loan (Long term liabilities - creditors > 1 year) 15,989 24,986
Bank loans 822 1,822
16,811 26,808
Amounts falling due in more than five years:
Repayable by instalments - Brewers loan £nil (2024 - £6,221)
The loan from Belhaven Brewers is secured by way of a Bond and Floating Charge over the whole of the assets of the Club and a Standard Security over the clubs premises, land and buildings.
The bank loan was obtained from Royal Bank of Scotland Plc in terms of the Bounce Back Loan Scheme and is in accordance with the terms thereof.
7. Deferred Taxation
No provision for deferred taxation has been provided for in the financial statements.
8. Reserves
Revaluation Reserve
£
As at 1 February 2024 200,000
As at 31 January 2025 200,000
Page 4