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 SC592060 Mr Christopher Brown Mrs Victoria Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC592060 2024-03-31 SC592060 2025-03-31 SC592060 2024-04-01 2025-03-31 SC592060 frs-core:Non-currentFinancialInstruments 2025-03-31 SC592060 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC592060 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC592060 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC592060 frs-core:ShareCapital 2025-03-31 SC592060 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC592060 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC592060 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 SC592060 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC592060 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC592060 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC592060 frs-bus:Director1 2024-04-01 2025-03-31 SC592060 frs-bus:Director1 2024-03-31 SC592060 frs-bus:Director1 2025-03-31 SC592060 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC592060 frs-countries:Scotland 2024-04-01 2025-03-31 SC592060 2023-03-31 SC592060 2024-03-31 SC592060 2023-04-01 2024-03-31 SC592060 frs-core:Non-currentFinancialInstruments 2024-03-31 SC592060 frs-core:ShareCapital 2024-03-31 SC592060 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
ALLOA ELECTRICAL CONTRACTORS LTD
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
ALLOA ELECTRICAL CONTRACTORS LTD
Contents
Contents

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

Page 1
ALLOA ELECTRICAL CONTRACTORS LTD
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: SC592060

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,450 |  | 12,600
Tangible Assets | 5 |  | 21,873 |  | 29,087
Investment Properties | 6 |  | 246,178 |  | -
|  |  | 277,501 |  | 41,687
CURRENT ASSETS
Stocks |  | - |  | 4,200 |
Debtors |  | 14,167 |  | 17,319 |
Cash at bank and in hand |  | 12,022 |  | 111,791 |
|  | 26,189 |  | 133,310 |
Creditors: Amounts Falling Due Within One Year |  | (184,281 ) |  | (62,459 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (158,092 ) |  | 70,851
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 119,409 |  | 112,538
Creditors: Amounts Falling Due After More Than One Year |  |  | (1,909 ) |  | (9,409 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,921 ) |  | (6,545 )
NET ASSETS |  |  | 112,579 |  | 96,584
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 112,569 |  | 96,574
SHAREHOLDERS' FUNDS |  |  | 112,579 |  | 96,584

Page 1
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ALLOA ELECTRICAL CONTRACTORS LTD
Abridged Balance Sheet (continued)
As At 31 March 2025
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Christopher Brown Director
9th October 2025

The notes on pages 3 to 6 form part of these financial statements.
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ALLOA ELECTRICAL CONTRACTORS LTD
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
ALLOA ELECTRICAL CONTRACTORS LTD is a private company, limited by shares, incorporated in Scotland, registered number SC592060 . The registered office is 26 Norwood Crescent, Alloa, Clackmannanshire, FK10 2BU.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
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 profit and loss account over its estimated economic life of 10 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:

Motor Vehicles | 25% Reducing Balance
Computer Equipment | 20% Reducing Balance

Impairment of Fixed Assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
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ALLOA ELECTRICAL CONTRACTORS LTD
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. 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.
2.6. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct material and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impaiment losses are also recognised in profit or loss.
2.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
reported in the profit and loss account because it excludes items of income or expense that are taxable or
deductible in other years and it further excludes 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
reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised
to the extent that it is probable that they will be recovered against the reversal of deferred tax
liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing
difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction
that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period
when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss
account, except when it relates to items charged or credited directly to equity, in which case the deferred
tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally
enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate
to taxes levied by the same tax authority.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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ALLOA ELECTRICAL CONTRACTORS LTD
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 31,500
As at 31 March 2025 | 31,500
Amortisation
As at 1 April 2024 | 18,900
Provided during the period | 3,150
As at 31 March 2025 | 22,050
Net Book Value
As at 31 March 2025 | 9,450
As at 1 April 2024 | 12,600

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 62,205
As at 31 March 2025 | 62,205
Depreciation
As at 1 April 2024 | 33,118
Provided during the period | 7,214
As at 31 March 2025 | 40,332
Net Book Value
As at 31 March 2025 | 21,873
As at 1 April 2024 | 29,087

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | -
Additions | 246,178
As at 31 March 2025 | 246,178

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ALLOA ELECTRICAL CONTRACTORS LTD
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Christopher Brown | 14,286 | 128,948 | - | - | 143,234

The above loan is unsecured, interest free and repayable on demand.
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