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 SC713477 Mr William McKenzie Mr David Gallagher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC713477 2024-03-31 SC713477 2025-03-31 SC713477 2024-04-01 2025-03-31 SC713477 frs-core:CurrentFinancialInstruments 2025-03-31 SC713477 frs-core:ComputerEquipment 2025-03-31 SC713477 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC713477 frs-core:ComputerEquipment 2024-03-31 SC713477 frs-core:MotorVehicles 2025-03-31 SC713477 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC713477 frs-core:MotorVehicles 2024-03-31 SC713477 frs-core:PlantMachinery 2025-03-31 SC713477 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC713477 frs-core:PlantMachinery 2024-03-31 SC713477 frs-core:ShareCapital 2025-03-31 SC713477 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC713477 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC713477 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC713477 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC713477 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC713477 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC713477 frs-bus:Director1 2024-04-01 2025-03-31 SC713477 frs-bus:Director2 2024-04-01 2025-03-31 SC713477 frs-countries:Scotland 2024-04-01 2025-03-31 SC713477 2023-03-31 SC713477 2024-03-31 SC713477 2023-04-01 2024-03-31 SC713477 frs-core:CurrentFinancialInstruments 2024-03-31 SC713477 frs-core:ShareCapital 2024-03-31 SC713477 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC713477
Cedarwood Developments Scotland Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House Ellismuir Way
Uddingston
Glasgow
G71 5PW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC713477
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,576 14,563
9,576 14,563
CURRENT ASSETS
Stocks 5 347,713 586,444
Debtors 6 24,821 23,331
Cash at bank and in hand 52,246 17,956
424,780 627,731
Creditors: Amounts Falling Due Within One Year 7 (326,507 ) (570,383 )
NET CURRENT ASSETS (LIABILITIES) 98,273 57,348
TOTAL ASSETS LESS CURRENT LIABILITIES 107,849 71,911
NET ASSETS 107,849 71,911
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 107,749 71,811
SHAREHOLDERS' FUNDS 107,849 71,911
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 William McKenzie
Director
28/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cedarwood Developments Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC713477 . The registered office is Fieldview House, The Holdings, Longcroft, Stirlingshire, FK4 1SZ.
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.
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.
2.3. 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% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable. 
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 1,183 17,379 1,394 19,956
As at 31 March 2025 1,183 17,379 1,394 19,956
Depreciation
As at 1 April 2024 475 4,422 496 5,393
Provided during the period 295 4,344 348 4,987
As at 31 March 2025 770 8,766 844 10,380
Net Book Value
As at 31 March 2025 413 8,613 550 9,576
As at 1 April 2024 708 12,957 898 14,563
5. Stocks
2025 2024
£ £
Work in progress 347,713 586,444
6. Debtors
2025 2024
£ £
Due within one year
VAT 24,821 23,331
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Other loans - 121,877
Corporation tax 13,307 16,082
Other taxes and social security - 2,014
Directors' loan accounts 313,200 430,411
326,507 570,383
8. Secured Creditors
Of the creditors the following amounts are secured as floating charge on all the property being built and the land on whcih the properties are being built 
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3