Acorah Software Products - Accounts Production 16.4.675 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC530007 Mr Umer Malik iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC530007 2024-06-30 SC530007 2025-06-30 SC530007 2024-07-01 2025-06-30 SC530007 frs-core:CurrentFinancialInstruments 2025-06-30 SC530007 frs-core:Non-currentFinancialInstruments 2025-06-30 SC530007 frs-core:ComputerEquipment 2025-06-30 SC530007 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC530007 frs-core:ComputerEquipment 2024-06-30 SC530007 frs-core:FurnitureFittings 2025-06-30 SC530007 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC530007 frs-core:FurnitureFittings 2024-06-30 SC530007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 SC530007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 SC530007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 SC530007 frs-core:PlantMachinery 2025-06-30 SC530007 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC530007 frs-core:PlantMachinery 2024-06-30 SC530007 frs-core:ShareCapital 2025-06-30 SC530007 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC530007 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC530007 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC530007 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC530007 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC530007 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC530007 frs-bus:Director1 2024-07-01 2025-06-30 SC530007 frs-countries:Scotland 2024-07-01 2025-06-30 SC530007 2023-06-30 SC530007 2024-06-30 SC530007 2023-07-01 2024-06-30 SC530007 frs-core:CurrentFinancialInstruments 2024-06-30 SC530007 frs-core:Non-currentFinancialInstruments 2024-06-30 SC530007 frs-core:ShareCapital 2024-06-30 SC530007 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC530007
UA Holdings Limited
Financial Statements
For The Year Ended 30 June 2025
Khokhar McAdam Ltd
Chartered Accountants
1 Eagle Street
Glasgow
G4 9XA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC530007
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 838,284 837,330
838,284 837,330
CURRENT ASSETS
Debtors 5 13,543 3,923
Cash at bank and in hand 4,028 10,376
17,571 14,299
Creditors: Amounts Falling Due Within One Year 6 (72,663 ) (34,934 )
NET CURRENT ASSETS (LIABILITIES) (55,092 ) (20,635 )
TOTAL ASSETS LESS CURRENT LIABILITIES 783,192 816,695
Creditors: Amounts Falling Due After More Than One Year 7 (781,891 ) (816,584 )
NET ASSETS 1,301 111
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,201 11
SHAREHOLDERS' FUNDS 1,301 111
Page 1
Page 2
For the year ending 30 June 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 Umer Malik
Director
25 August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
UA Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC530007 . The registered office is 21 Marine Crescent, The Toll Gate, Glasgow, G51 1HD.
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 -
Plant & Machinery 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.4. 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.
...CONTINUED
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2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 833,594 3,441 813 416 838,264
Additions - - 2,359 - 2,359
As at 30 June 2025 833,594 3,441 3,172 416 840,623
Depreciation
As at 1 July 2024 - 688 163 83 934
Provided during the period - 688 634 83 1,405
As at 30 June 2025 - 1,376 797 166 2,339
Net Book Value
As at 30 June 2025 833,594 2,065 2,375 250 838,284
As at 1 July 2024 833,594 2,753 650 333 837,330
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,225 924
Other debtors 1,318 2,999
13,543 3,923
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,746 7,653
Bank loans and overdrafts 39,417 1,867
Other creditors 24,500 18,500
Taxation and social security 7,000 6,914
72,663 34,934
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 422,194 458,608
Other creditors 359,697 357,976
781,891 816,584
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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