Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC344872 Mr Alastair McDonald Jr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC344872 2024-03-31 SC344872 2025-03-31 SC344872 2024-04-01 2025-03-31 SC344872 frs-core:CurrentFinancialInstruments 2025-03-31 SC344872 frs-core:Non-currentFinancialInstruments 2025-03-31 SC344872 frs-core:ComputerEquipment 2025-03-31 SC344872 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC344872 frs-core:ComputerEquipment 2024-03-31 SC344872 frs-core:MotorVehicles 2025-03-31 SC344872 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC344872 frs-core:MotorVehicles 2024-03-31 SC344872 frs-core:PlantMachinery 2025-03-31 SC344872 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC344872 frs-core:PlantMachinery 2024-03-31 SC344872 frs-core:ShareCapital 2025-03-31 SC344872 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC344872 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC344872 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC344872 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC344872 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC344872 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC344872 frs-bus:Director1 2024-04-01 2025-03-31 SC344872 frs-bus:Director1 2024-03-31 SC344872 frs-bus:Director1 2025-03-31 SC344872 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC344872 frs-core:CurrentFinancialInstruments 5 2025-03-31 SC344872 frs-countries:Scotland 2024-04-01 2025-03-31 SC344872 2023-03-31 SC344872 2024-03-31 SC344872 2023-04-01 2024-03-31 SC344872 frs-core:CurrentFinancialInstruments 2024-03-31 SC344872 frs-core:Non-currentFinancialInstruments 2024-03-31 SC344872 frs-core:ShareCapital 2024-03-31 SC344872 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC344872 frs-core:CurrentFinancialInstruments 1 2024-03-31 SC344872 frs-core:CurrentFinancialInstruments 5 2024-03-31
Registered number: SC344872
Awm Construction (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sutherland Black
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC344872
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,519 35,419
38,519 35,419
CURRENT ASSETS
Stocks 5 45,426 24,763
Debtors 6 92,393 134,551
Cash at bank and in hand 51,206 72,119
189,025 231,433
Creditors: Amounts Falling Due Within One Year 7 (87,552 ) (92,476 )
NET CURRENT ASSETS (LIABILITIES) 101,473 138,957
TOTAL ASSETS LESS CURRENT LIABILITIES 139,992 174,376
Creditors: Amounts Falling Due After More Than One Year 8 (23,218 ) (27,952 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (3,613 ) (2,788 )
NET ASSETS 113,161 143,636
CAPITAL AND RESERVES
Called up share capital 10 50,100 50,100
Profit and Loss Account 63,061 93,536
SHAREHOLDERS' FUNDS 113,161 143,636
Page 1
Page 2
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 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.
The financial statements were approved by the board of directors on 8 September 2025 and were signed on its behalf by: Alastair McDonald
Mr Alastair McDonald Jr
Director
08/09/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Awm Construction (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC344872 . The registered office is 12 Newhouses Road, Broxburn, West Lothian, EH52 5NZ.
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:
Plant & Machinery 12.50% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
2.4. 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.
Page 3
Page 4
2.5. 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.
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: 7 (2024: 9)
7 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 3,014 152,678 537 156,229
Additions - 14,200 - 14,200
As at 31 March 2025 3,014 166,878 537 170,429
Depreciation
As at 1 April 2024 2,043 118,230 537 120,810
Provided during the period 121 10,979 - 11,100
As at 31 March 2025 2,164 129,209 537 131,910
Net Book Value
As at 31 March 2025 850 37,669 - 38,519
As at 1 April 2024 971 34,448 - 35,419
Page 4
Page 5
5. Stocks
2025 2024
£ £
Stock 8,254 24,763
Work in progress 37,172 -
45,426 24,763
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 61,769 115,782
Prepayments and accrued income 6,602 16,838
Other debtors - Retention held 24,022 1,931
92,393 134,551
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 55,766 30,279
Bank loans and overdrafts 4,740 9,653
Corporation tax 36 5,577
Other taxes and social security 3,559 4,725
VAT 8,639 31,731
Net wages 2,756 2,942
Other creditors - CIS 3,398 1,983
Pension account 627 756
Accruals and deferred income 600 600
Director's loan account 7,431 4,230
87,552 92,476
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bounce Back Loan > 1 year 23,218 27,952
Page 5
Page 6
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 3,613 2,788
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50,100 50,100
11. 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 Alastair McDonald Jr (4,230 ) 65,698 (68,899 ) - (7,431 )
The above loan is unsecured, interest free and repayable on demand.
Page 6