Acorah Software Products - Accounts Production 16.4.675 false true true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 SC557529 Mr J Newton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC557529 2024-02-29 SC557529 2025-02-28 SC557529 2024-03-01 2025-02-28 SC557529 frs-core:CurrentFinancialInstruments 2025-02-28 SC557529 frs-core:Non-currentFinancialInstruments 2025-02-28 SC557529 frs-core:BetweenOneFiveYears 2025-02-28 SC557529 frs-core:PlantMachinery 2025-02-28 SC557529 frs-core:PlantMachinery 2024-03-01 2025-02-28 SC557529 frs-core:PlantMachinery 2024-02-29 SC557529 frs-core:WithinOneYear 2025-02-28 SC557529 frs-core:ShareCapital 2025-02-28 SC557529 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC557529 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC557529 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 SC557529 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC557529 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC557529 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC557529 frs-bus:Director1 2024-03-01 2025-02-28 SC557529 frs-countries:Scotland 2024-03-01 2025-02-28 SC557529 2023-02-28 SC557529 2024-02-29 SC557529 2023-03-01 2024-02-29 SC557529 frs-core:CurrentFinancialInstruments 2024-02-29 SC557529 frs-core:Non-currentFinancialInstruments 2024-02-29 SC557529 frs-core:BetweenOneFiveYears 2024-02-29 SC557529 frs-core:WithinOneYear 2024-02-29 SC557529 frs-core:ShareCapital 2024-02-29 SC557529 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: SC557529
Specialist Suppression Solutions Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Blyth Accountants Limited
Chartered Certified Accountants
272 Bath Street
Glasgow
G2 4JR
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: SC557529
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Fixed Assets 4 11,856 14,636
11,856 14,636
CURRENT ASSETS
Debtors 5 196,521 80,261
Cash at bank and in hand 114 49,724
196,635 129,985
Creditors: Amounts Falling Due Within One Year 6 (131,337 ) (92,258 )
NET CURRENT ASSETS (LIABILITIES) 65,298 37,727
TOTAL ASSETS LESS CURRENT LIABILITIES 77,154 52,363
Creditors: Amounts Falling Due After More Than One Year 7 (3,333 ) (8,333 )
NET ASSETS 73,821 44,030
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 73,721 43,930
SHAREHOLDERS' FUNDS 73,821 44,030
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 J Newton
Director
28 July 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Specialist Suppression Solutions Limited is a private company, limited by shares, registered in Scotland, company registration number SC557529 . The registered office is 90a Main Street, Crossford, Dunfermline, KY12 8NL.
The presentation currency of the financial statements is 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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
Judgements
The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The director consider there to be no such significant judgements.
Provisions
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.
2.4. Turnover
Turnover comprises the invoiced cost of goods and services sold during the year, excluding value added tax. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods and services have been passed to the buyer.
2.5. Tangible Fixed Assets and 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.
Plant and machinery etc 20% , 25% and 33% reducing balance
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 
Impairment of tangible fixed assets
At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.
2.6. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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.
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
With the exception of changes arising on the initial recognition of a business combination, the tax expense is presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
Page 2
Page 3
2.7. 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: 4 (2024: 4)
4 4
4. Tangible Fixed Assets
Plant & Machinery etc.
£
Cost
As at 1 March 2024 36,574
Additions 882
Disposals (6,354 )
Transfers 833
As at 28 February 2025 31,935
Depreciation
As at 1 March 2024 21,938
Provided during the period 3,066
Disposals (4,925 )
As at 28 February 2025 20,079
Net Book Value
As at 28 February 2025 11,856
As at 1 March 2024 14,636
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 57,528 79,646
Other debtors 138,993 615
196,521 80,261
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 53,054 28,326
Bank loans and overdrafts 29,125 5,000
Other creditors 5,127 3,702
Taxation and social security 44,031 55,230
131,337 92,258
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,333 8,333
Page 3
Page 4
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 6,019 6,019
Later than one year and not later than five years 7,992 14,024
14,011 20,043
The company leases assets under operating lease agreements. These leases typically run for a period of four years with no option to purchase the assets at the end of the leasing term. Lease payments are fixed and payable monthly in advance. The lease agreements do not impose any significant restrictions on the company’s use of the assets or its ability to enter into further lease arrangements.
Page 4