Acorah Software Products - Accounts Production 16.4.680 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC496971 Sean Smyth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC496971 2024-05-31 SC496971 2025-05-31 SC496971 2024-06-01 2025-05-31 SC496971 frs-core:PlantMachinery 2025-05-31 SC496971 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC496971 frs-core:PlantMachinery 2024-05-31 SC496971 frs-core:ShareCapital 2025-05-31 SC496971 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC496971 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC496971 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC496971 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC496971 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC496971 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC496971 frs-bus:Director1 2024-06-01 2025-05-31 SC496971 frs-countries:Scotland 2024-06-01 2025-05-31 SC496971 2023-05-31 SC496971 2024-05-31 SC496971 2023-06-01 2024-05-31 SC496971 frs-core:CurrentFinancialInstruments 2024-05-31 SC496971 frs-core:ShareCapital 2024-05-31 SC496971 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC496971
Duncan & Laird Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2
Page 1
Statement of Financial Position
Registered number: SC496971
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 484 646
484 646
CURRENT ASSETS
Cash at bank and in hand 1,819 2,225
1,819 2,225
Creditors: Amounts Falling Due Within One Year 5 (5,275 ) (6,214 )
NET CURRENT ASSETS (LIABILITIES) (3,456 ) (3,989 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,972 ) (3,343 )
NET LIABILITIES (2,972 ) (3,343 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Income Statement (3,072 ) (3,443 )
SHAREHOLDERS' FUNDS (2,972) (3,343)
For the year ending 31 May 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 Income Statement.
On behalf of the board
Sean Smyth
Director
14th August 2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Duncan & Laird Associates Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC496971 . The registered office is 11C Gatehead Road, Crosshouse, Kilmarnock, KA2 0HN.
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.
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% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2024 5,117
As at 31 May 2025 5,117
Depreciation
As at 1 June 2024 4,471
Provided during the period 162
As at 31 May 2025 4,633
Net Book Value
As at 31 May 2025 484
As at 1 June 2024 646
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Other creditors 5,275 6,215
5,275 6,214
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 2