Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC559114 Mr M Murray Mr Q Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC559114 2024-03-31 SC559114 2025-03-31 SC559114 2024-04-01 2025-03-31 SC559114 frs-core:CurrentFinancialInstruments 2025-03-31 SC559114 frs-core:Non-currentFinancialInstruments 2025-03-31 SC559114 frs-core:MotorVehicles 2025-03-31 SC559114 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC559114 frs-core:MotorVehicles 2024-03-31 SC559114 frs-core:PlantMachinery 2025-03-31 SC559114 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC559114 frs-core:PlantMachinery 2024-03-31 SC559114 frs-core:ShareCapital 2025-03-31 SC559114 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC559114 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC559114 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC559114 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC559114 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC559114 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC559114 frs-core:DeferredTaxation 2024-04-01 2025-03-31 SC559114 frs-core:DeferredTaxation 2024-03-31 SC559114 frs-bus:Director1 2024-04-01 2025-03-31 SC559114 frs-bus:Director1 2024-03-31 SC559114 frs-bus:Director1 2025-03-31 SC559114 frs-bus:Director2 2024-04-01 2025-03-31 SC559114 frs-bus:Director2 2024-03-31 SC559114 frs-bus:Director2 2025-03-31 SC559114 frs-countries:Scotland 2024-04-01 2025-03-31 SC559114 2023-03-31 SC559114 2024-03-31 SC559114 2023-04-01 2024-03-31 SC559114 frs-core:CurrentFinancialInstruments 2024-03-31 SC559114 frs-core:Non-currentFinancialInstruments 2024-03-31 SC559114 frs-core:ShareCapital 2024-03-31 SC559114 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC559114
Murray Roofing (Grampian) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Nuvo Scotland Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC559114
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 3,038
- 3,038
CURRENT ASSETS
Debtors 5 3,403 29,649
Cash at bank and in hand 11,688 19,530
15,091 49,179
Creditors: Amounts Falling Due Within One Year 6 (11,541 ) (44,051 )
NET CURRENT ASSETS (LIABILITIES) 3,550 5,128
TOTAL ASSETS LESS CURRENT LIABILITIES 3,550 8,166
Creditors: Amounts Falling Due After More Than One Year 7 (3,387 ) (5,666 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (760 )
NET ASSETS 163 1,740
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 63 1,640
SHAREHOLDERS' FUNDS 163 1,740
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For the year ending 31 March 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 M Murray
Director
26 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Murray Roofing (Grampian) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC559114 . The registered office is 6 Kellands Rise, Inverurie, Aberdeenshire, AB51 3WU.
The presentation currency of the financial statements is the Pound Sterling (£).
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. 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.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period.  The effect of any change is accounted for prospectively. 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 20% on Cost
Motor Vehicles 25% on Cost
The gain or loss arising on the disposal of an asset is determined as the difference between the proceeds and the carrying
value of the asset and is included in the profit and loss account.
2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price. 
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method. 
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments 
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. 
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2.5. 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 years 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
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 6,884 20,726 27,610
Disposals (823 ) - (823 )
As at 31 March 2025 6,061 20,726 26,787
Depreciation
As at 1 April 2024 6,884 17,688 24,572
Provided during the period (823 ) 3,038 2,215
As at 31 March 2025 6,061 20,726 26,787
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 - 3,038 3,038
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 491 27,511
Other debtors 2,912 2,138
3,403 29,649
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 41
Bank loans and overdrafts 2,280 2,223
Other creditors 3,628 24,314
Taxation and social security 5,633 17,473
11,541 44,051
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,387 5,666
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences - 760
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2024 760 760
Deferred taxation (760 ) (760 )
10. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the years ending 31 March 2025 and 31 March 2024.
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Michael Murray (10,449 ) 10,765 (2,562 ) - (2,247 )
Mr Quentin Murray (10,449 ) 10,700 (312 ) - (62 )
These amounts bear no interest and have no fixed repayment terms.
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