Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC564197 Mr Steven Macdonald Mearns Mr Cameron David Allan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC564197 2024-04-30 SC564197 2025-04-30 SC564197 2024-05-01 2025-04-30 SC564197 frs-core:CurrentFinancialInstruments 2025-04-30 SC564197 frs-core:Non-currentFinancialInstruments 2025-04-30 SC564197 frs-core:BetweenOneFiveYears 2025-04-30 SC564197 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC564197 frs-core:NetGoodwill 2025-04-30 SC564197 frs-core:NetGoodwill 2024-05-01 2025-04-30 SC564197 frs-core:NetGoodwill 2024-04-30 SC564197 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 SC564197 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 SC564197 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 SC564197 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC564197 frs-core:MotorVehicles 2025-04-30 SC564197 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC564197 frs-core:MotorVehicles 2024-04-30 SC564197 frs-core:PlantMachinery 2025-04-30 SC564197 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC564197 frs-core:PlantMachinery 2024-04-30 SC564197 frs-core:WithinOneYear 2025-04-30 SC564197 frs-core:ShareCapital 2025-04-30 SC564197 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC564197 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC564197 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC564197 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC564197 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC564197 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC564197 frs-core:UnlistedNon-exchangeTraded 2025-04-30 SC564197 frs-core:UnlistedNon-exchangeTraded 2024-04-30 SC564197 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 SC564197 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 SC564197 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 SC564197 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 SC564197 frs-bus:Director1 2024-05-01 2025-04-30 SC564197 frs-bus:Director2 2024-05-01 2025-04-30 SC564197 frs-countries:Scotland 2024-05-01 2025-04-30 SC564197 2023-04-30 SC564197 2024-04-30 SC564197 2023-05-01 2024-04-30 SC564197 frs-core:CurrentFinancialInstruments 2024-04-30 SC564197 frs-core:Non-currentFinancialInstruments 2024-04-30 SC564197 frs-core:BetweenOneFiveYears 2024-04-30 SC564197 frs-core:WithinOneYear 2024-04-30 SC564197 frs-core:ShareCapital 2024-04-30 SC564197 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC564197
Aberdeen Tax And Accounting Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
TaxAssist Accountants
59 High Street
Banchory
AB31 5TJ
Aberdeen Tax And Accounting Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Aberdeen Tax And Accounting Services Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC564197

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 18,332 |  | 36,664
Tangible Assets | 5 |  | 138,835 |  | 103,662
Investments | 6 |  | 100,000 |  | 100,000
|  |  | 257,167 |  | 240,326
CURRENT ASSETS
Debtors | 7 | 58,991 |  | 136,950 |
Cash at bank and in hand |  | 56,111 |  | 53,062 |
|  | 115,102 |  | 190,012 |
Creditors: Amounts Falling Due Within One Year | 8 | (211,573 ) |  | (325,517 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (96,471 ) |  | (135,505 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 160,696 |  | 104,821
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (77,321 ) |  | -
NET ASSETS |  |  | 83,375 |  | 104,821
CAPITAL AND RESERVES
Called up share capital | 11 |  | 25 |  | 25
Profit and Loss Account |  |  | 83,350 |  | 104,796
SHAREHOLDERS' FUNDS |  |  | 83,375 |  | 104,821

Page 1
Page 2
Aberdeen Tax And Accounting Services Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Steven Macdonald Mearns Director
30/09/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Aberdeen Tax And Accounting Services Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Aberdeen Tax And Accounting Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC564197 . The registered office is 59 High Street, Banchory, AB31 5TJ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 | 0%
Leasehold | 10% Straight Line
Plant & Machinery | 25% Straight Line
Motor Vehicles | N/A
Fixtures & Fittings | 10% Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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 year 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 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.
...CONTINUED
Page 3
Page 4
Aberdeen Tax And Accounting Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 17 (2024: 16)
17 16
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 54,996
As at 30 April 2025 | 54,996
Amortisation
As at 1 May 2024 | 18,332
Provided during the period | 18,332
As at 30 April 2025 | 36,664
Net Book Value
As at 30 April 2025 | 18,332
As at 1 May 2024 | 36,664

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 May 2024 | 71,668 | 54,333 | 72,819 | 198,820
Additions | - | 2,039 | 78,370 | 80,409
Disposals | - | (3,840 ) | - | (3,840 )
As at 30 April 2025 | 71,668 | 52,532 | 151,189 | 275,389
Depreciation
As at 1 May 2024 | 33,091 | 42,847 | 19,220 | 95,158
Provided during the period | 7,167 | 3,172 | 32,977 | 43,316
Disposals | - | (1,920 ) | - | (1,920 )
As at 30 April 2025 | 40,258 | 44,099 | 52,197 | 136,554
Net Book Value
As at 30 April 2025 | 31,410 | 8,433 | 98,992 | 138,835
As at 1 May 2024 | 38,577 | 11,486 | 53,599 | 103,662

Page 4
Page 5
Aberdeen Tax And Accounting Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 100,000
As at 30 April 2025 | 100,000
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 100,000
As at 1 May 2024 | 100,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 27,025 |  | 23,858
Other debtors | - |  | 113,092
Amounts owed by associates | 31,966 |  | -
| 58,991 |  | 136,950

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 32,746 |  | 57,645
Trade creditors | 46,113 |  | 41,142
Bank loans and overdrafts | - |  | 57,659
Corporation tax | 83,074 |  | 108,050
Other taxes and social security | 1,624 |  | 5,554
VAT | 31,018 |  | 31,067
Other creditors | 14,607 |  | 24,400
Directors' loan accounts | 2,391 |  | -
| 211,573 |  | 325,517

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 77,321 |  | -

Page 5
Page 6
Aberdeen Tax And Accounting Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 32,746 |  | 57,645
Later than one year and not later than five years | 77,321 |  | -
| 110,067 |  | 57,645
| 110,067 |  | 57,645

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 25 |  | 25

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