Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 SC526132 Mr R Duncan Ms B Duncan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC526132 2024-02-29 SC526132 2025-02-28 SC526132 2024-03-01 2025-02-28 SC526132 frs-core:CurrentFinancialInstruments 2025-02-28 SC526132 frs-core:ComputerEquipment 2025-02-28 SC526132 frs-core:ComputerEquipment 2024-03-01 2025-02-28 SC526132 frs-core:ComputerEquipment 2024-02-29 SC526132 frs-core:FurnitureFittings 2025-02-28 SC526132 frs-core:FurnitureFittings 2024-03-01 2025-02-28 SC526132 frs-core:FurnitureFittings 2024-02-29 SC526132 frs-core:MotorVehicles 2025-02-28 SC526132 frs-core:MotorVehicles 2024-03-01 2025-02-28 SC526132 frs-core:MotorVehicles 2024-02-29 SC526132 frs-core:PlantMachinery 2025-02-28 SC526132 frs-core:PlantMachinery 2024-03-01 2025-02-28 SC526132 frs-core:PlantMachinery 2024-02-29 SC526132 frs-core:ShareCapital 2025-02-28 SC526132 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC526132 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC526132 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 SC526132 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC526132 frs-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 SC526132 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC526132 frs-core:DeferredTaxation 2024-03-01 2025-02-28 SC526132 frs-core:DeferredTaxation 2024-02-29 SC526132 frs-core:DeferredTaxation 2025-02-28 SC526132 frs-bus:Director1 2024-03-01 2025-02-28 SC526132 frs-bus:Director1 2024-02-29 SC526132 frs-bus:Director1 2025-02-28 SC526132 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 SC526132 frs-countries:Scotland 2024-03-01 2025-02-28 SC526132 2023-02-28 SC526132 2024-02-29 SC526132 2023-03-01 2024-02-29 SC526132 frs-core:CurrentFinancialInstruments 2024-02-29 SC526132 frs-core:ShareCapital 2024-02-29 SC526132 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: SC526132
A2bcontainers Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Nuvo Scotland Limited
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of A2bcontainers Ltd for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A2bcontainers Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of A2bcontainers Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A2bcontainers Ltd and state those matters that we have agreed to state to the director of A2bcontainers Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A2bcontainers Ltd and its director as a body for our work or for this report.
It is your duty to ensure that A2bcontainers Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A2bcontainers Ltd . You consider that A2bcontainers Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of A2bcontainers Ltd . 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.
17 July 2025
Nuvo Scotland Limited
Inverurie Business Hub
Unit 1, Offices 1 & 8
Blackhall Industrial Estate
Inverurie
AB51 4FS
Page 1
Page 2
Balance Sheet
Registered number: SC526132
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 287,601 309,156
287,601 309,156
CURRENT ASSETS
Debtors 5 37,925 36,372
Cash at bank and in hand 1,644 5,440
39,569 41,812
Creditors: Amounts Falling Due Within One Year 6 (220,991 ) (240,917 )
NET CURRENT ASSETS (LIABILITIES) (181,422 ) (199,105 )
TOTAL ASSETS LESS CURRENT LIABILITIES 106,179 110,051
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,317 ) (78,122 )
NET ASSETS 84,862 31,929
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 84,860 31,927
SHAREHOLDERS' FUNDS 84,862 31,929
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 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 R Duncan
Director
17 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A2bcontainers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC526132 . The registered office is C/O Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, Aberdeen, AB12 4XX.
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 rental of equiptment and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rental of Plant & Equipment
Assets held for rental under operating leases are capitalised as tangible fixed assets. Rentals recieved on operating leases where substantially all of the benefits and risks of ownership remain with the lessee are recognised as income to profit and loss as and when the rental becomes receivable.
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 5% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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 Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2024 399,159 60,558 2,711 - 462,428
Additions 33,400 - 299 818 34,517
Disposals (21,625 ) - - - (21,625 )
As at 28 February 2025 410,934 60,558 3,010 818 475,320
Depreciation
As at 1 March 2024 135,243 15,426 2,603 - 153,272
Provided during the period 20,344 15,140 111 68 35,663
Disposals (1,216 ) - - - (1,216 )
As at 28 February 2025 154,371 30,566 2,714 68 187,719
Net Book Value
As at 28 February 2025 256,563 29,992 296 750 287,601
As at 1 March 2024 263,916 45,132 108 - 309,156
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Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 32,221 31,987
Prepayments and accrued income 1,319 -
Corporation tax recoverable assets 4,385 4,385
37,925 36,372
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
VAT 9,029 2,725
Other creditors 2,358 1,400
Director's loan account 209,604 236,792
220,991 240,917
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 March 2024 78,122 78,122
Utilised (56,805 ) (56,805)
Balance at 28 February 2025 21,317 21,317
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr Roy Duncan (236,792 ) 55,500 (28,312 ) - (209,604 )
The above loan is interest free and has no fixed repayment terms.
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