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 SC504413 Mr Martin McAdam Mr Alan Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC504413 2024-03-31 SC504413 2025-03-31 SC504413 2024-04-01 2025-03-31 SC504413 frs-core:CurrentFinancialInstruments 2025-03-31 SC504413 frs-core:ComputerEquipment 2025-03-31 SC504413 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC504413 frs-core:ComputerEquipment 2024-03-31 SC504413 frs-core:SharePremium 2025-03-31 SC504413 frs-core:ShareCapital 2025-03-31 SC504413 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC504413 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC504413 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC504413 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC504413 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC504413 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC504413 frs-bus:Director1 2024-04-01 2025-03-31 SC504413 frs-bus:Director2 2024-04-01 2025-03-31 SC504413 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC504413 frs-countries:Scotland 2024-04-01 2025-03-31 SC504413 2023-03-31 SC504413 2024-03-31 SC504413 2023-04-01 2024-03-31 SC504413 frs-core:CurrentFinancialInstruments 2024-03-31 SC504413 frs-core:SharePremium 2024-03-31 SC504413 frs-core:ShareCapital 2024-03-31 SC504413 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC504413 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: SC504413
Abercromby Power Limited
Financial Statements
For The Year Ended 31 March 2025
James Fraser & Co.
Chartered Accountants
15 Manor Place
Edinburgh
EH3 7DH
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC504413
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 89
- 89
CURRENT ASSETS
Debtors 5 9,001 10,801
Cash at bank and in hand 11,537 15,320
20,538 26,121
Creditors: Amounts Falling Due Within One Year 6 (18,390 ) (16,645 )
NET CURRENT ASSETS (LIABILITIES) 2,148 9,476
TOTAL ASSETS LESS CURRENT LIABILITIES 2,148 9,565
NET ASSETS 2,148 9,565
CAPITAL AND RESERVES
Called up share capital 7 102 102
Share premium account 49,989 49,989
Profit and Loss Account (47,943 ) (40,526 )
SHAREHOLDERS' FUNDS 2,148 9,565
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 Martin McAdam
Director
15 September 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Abercromby Power Limited is a private company, limited by shares, incorporated in Scotland, registered number SC504413 . The registered office is 32a Abercromby Place, Edinburgh, EH3 6QE.
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:
Computer Equipment 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 8,401
As at 31 March 2025 8,401
Depreciation
As at 1 April 2024 8,312
Provided during the period 89
As at 31 March 2025 8,401
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 89
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,522 6,126
Prepayments and accrued income 2,479 1,235
Other debtors - 3,440
9,001 10,801
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,230 693
PAYE and NIC creditor 629 1,805
VAT liability 1,366 1,899
Pensions payable 1,605 688
Accrued expenses 1,560 1,560
Directors' loan accounts 10,000 10,000
18,390 16,645
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 102
Page 3