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 SC089546 Mr S Buchan Mr B Gibson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC089546 2024-03-31 SC089546 2025-03-31 SC089546 2024-04-01 2025-03-31 SC089546 frs-core:CurrentFinancialInstruments 2025-03-31 SC089546 frs-core:BetweenOneFiveYears 2025-03-31 SC089546 frs-core:FurnitureFittings 2025-03-31 SC089546 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC089546 frs-core:FurnitureFittings 2024-03-31 SC089546 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 SC089546 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 SC089546 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 SC089546 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC089546 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC089546 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC089546 frs-core:MotorVehicles 2025-03-31 SC089546 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC089546 frs-core:MotorVehicles 2024-03-31 SC089546 frs-core:WithinOneYear 2025-03-31 SC089546 frs-core:SharePremium 2024-04-01 2025-03-31 SC089546 frs-core:SharePremium 2025-03-31 SC089546 frs-core:ShareCapital 2024-04-01 2025-03-31 SC089546 frs-core:ShareCapital 2025-03-31 SC089546 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 SC089546 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC089546 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC089546 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC089546 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC089546 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC089546 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC089546 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 SC089546 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 SC089546 frs-bus:Director1 2024-04-01 2025-03-31 SC089546 frs-bus:Director1 2024-03-31 SC089546 frs-bus:Director1 2025-03-31 SC089546 frs-bus:Director2 2024-04-01 2025-03-31 SC089546 frs-bus:Director2 2024-03-31 SC089546 frs-bus:Director2 2025-03-31 SC089546 frs-countries:Scotland 2024-04-01 2025-03-31 SC089546 2023-03-31 SC089546 2024-03-31 SC089546 2023-04-01 2024-03-31 SC089546 frs-core:CurrentFinancialInstruments 2024-03-31 SC089546 frs-core:BetweenOneFiveYears 2024-03-31 SC089546 frs-core:WithinOneYear 2024-03-31 SC089546 frs-core:SharePremium 2023-04-01 2024-03-31 SC089546 frs-core:SharePremium 2023-03-31 SC089546 frs-core:SharePremium 2024-03-31 SC089546 frs-core:ShareCapital 2023-04-01 2024-03-31 SC089546 frs-core:ShareCapital 2023-03-31 SC089546 frs-core:ShareCapital 2024-03-31 SC089546 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 SC089546 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 SC089546 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC089546 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-01 2024-03-31 SC089546 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 SC089546 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: SC089546
A1 Typeserve Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Nuvo Scotland Limited
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr S Buchan
Mr B Gibson
Company Number SC089546
Registered Office Unit 3 Meikle, Clinterty Farm Clinterty
Kinellar
Aberdeen
AB21 0TZ
Accountants Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
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Page 2
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of A1 Typeserve Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A1 Typeserve Limited 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 directors of A1 Typeserve Limited , 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 A1 Typeserve Limited and state those matters that we have agreed to state to the directors of A1 Typeserve Limited , 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 A1 Typeserve Limited and its directors as a body for our work or for this report.
It is your duty to ensure that A1 Typeserve Limited 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 A1 Typeserve Limited . You consider that A1 Typeserve Limited 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 A1 Typeserve Limited . 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.
19 August 2025
Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
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Page 3
Balance Sheet
Registered number: SC089546
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,706 191,065
4,706 191,065
CURRENT ASSETS
Stocks 5 46,851 42,000
Debtors 6 38,736 72,177
Cash at bank and in hand 11,916 268,933
97,503 383,110
Creditors: Amounts Falling Due Within One Year 7 (57,987 ) (71,220 )
NET CURRENT ASSETS (LIABILITIES) 39,516 311,890
TOTAL ASSETS LESS CURRENT LIABILITIES 44,222 502,955
NET ASSETS 44,222 502,955
CAPITAL AND RESERVES
Called up share capital 393 1,900
Fair value reserve - 8,000
Profit and Loss Account 43,829 493,055
SHAREHOLDERS' FUNDS 44,222 502,955
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 S Buchan
Director
19 August 2025
The notes on pages 5 to 7 form part of these financial statements.
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Page 4
Statement of Changes in Equity
Share Capital Share Premium Fair value reserve Profit and Loss Account Total
£ £ £ £ £
As at 1 April 2023 1,900 - - 509,123 511,023
Profit for the year and total comprehensive income - - - 39,932 39,932
Dividends paid - - - (56,000) (56,000)
Arising on shares issued during the period - - - - -
Purchase of own shares - - - - -
Share capital reduction - - - - -
Movements in fair value reserve - - 8,000 - 8,000
Transfer to/from Other Reserves - - - - -
Transfer to/from Fair value reserve - - - - -
Transfer to/from Profit & Loss Account - - - - -
As at 31 March 2024 and 1 April 2024 1,900 - 8,000 493,055 502,955
Loss for the year and total comprehensive income - - - (87,756 ) (87,756)
Dividends paid - - - (14,000) (14,000)
Arising on shares issued during the period 193 - - - 193
Purchase of own shares (1,700 ) 239,808 - (596,978 ) (358,870)
Share capital reduction - (239,808 ) - - (239,808)
Transfer to/from Other Reserves - - - 249,508 249,508
Transfer to/from Profit & Loss Account - - (8,000 ) - (8,000)
As at 31 March 2025 393 - - 43,829 44,222
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Page 5
Notes to the Financial Statements
1. General Information
A1 Typeserve Limited is a private company, limited by shares, incorporated in Scotland, registered number SC089546 . The registered office is Unit 3 Meikle, Clinterty Farm Clinterty, Kinellar, Aberdeen, AB21 0TZ.
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.
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:
Freehold 2% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 20% on cost
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.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.
2.5. 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.
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2.6. 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. 
2.7. 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.
2.8. 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: 7 (2024: 7)
7 7
4. Tangible Assets
Land & Property
Freehold Investment Properties Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 91,108 120,000 33,488 1,199 245,795
Disposals (91,108 ) (120,000 ) (11,998 ) (922 ) (224,028 )
As at 31 March 2025 - - 21,490 277 21,767
Depreciation
As at 1 April 2024 30,552 - 23,159 1,019 54,730
Provided during the period 911 - 4,748 55 5,714
Disposals (31,463 ) - (10,998 ) (922 ) (43,383 )
As at 31 March 2025 - - 16,909 152 17,061
Net Book Value
As at 31 March 2025 - - 4,581 125 4,706
As at 1 April 2024 60,556 120,000 10,329 180 191,065
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5. Stocks
2025 2024
£ £
Stock 46,851 42,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 34,904 68,424
Other debtors 3,832 3,753
38,736 72,177
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 43,068 29,184
Other creditors 7,817 9,125
Taxation and social security 7,102 32,911
57,987 71,220
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 3,971 3,971
Later than one year and not later than five years 3,993 7,633
7,964 11,604
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Lindsay Monro (312) 312 - - -
Mrs Heather Monro (312) 312 - - -
Mr Scott Buchan (312 ) - (312 ) - (624 )
Mr Barry Gibson - - (104 ) - (104 )
The above loan is interest free and has no fixed repayment terms.
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