Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC035099 Mr Kevin McKenzie Mr Foster McKenzie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC035099 2024-03-31 SC035099 2025-03-31 SC035099 2024-04-01 2025-03-31 SC035099 frs-core:CurrentFinancialInstruments 2025-03-31 SC035099 frs-core:ComputerEquipment 2025-03-31 SC035099 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC035099 frs-core:ComputerEquipment 2024-03-31 SC035099 frs-core:FurnitureFittings 2025-03-31 SC035099 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC035099 frs-core:FurnitureFittings 2024-03-31 SC035099 frs-core:MotorVehicles 2025-03-31 SC035099 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC035099 frs-core:MotorVehicles 2024-03-31 SC035099 frs-core:PlantMachinery 2025-03-31 SC035099 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC035099 frs-core:PlantMachinery 2024-03-31 SC035099 frs-core:ShareCapital 2025-03-31 SC035099 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC035099 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC035099 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC035099 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC035099 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC035099 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC035099 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 SC035099 frs-bus:OrdinaryShareClass1 2025-03-31 SC035099 frs-bus:Director1 2024-04-01 2025-03-31 SC035099 frs-bus:Director1 2024-03-31 SC035099 frs-bus:Director1 2025-03-31 SC035099 frs-bus:Director2 2024-04-01 2025-03-31 SC035099 frs-bus:Director2 2024-03-31 SC035099 frs-bus:Director2 2025-03-31 SC035099 1 2024-04-01 2025-03-31 SC035099 2 2024-04-01 2025-03-31 SC035099 frs-countries:Scotland 2024-04-01 2025-03-31 SC035099 2023-03-31 SC035099 2024-03-31 SC035099 2023-04-01 2024-03-31 SC035099 frs-core:CurrentFinancialInstruments 2024-03-31 SC035099 frs-core:ShareCapital 2024-03-31 SC035099 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC035099 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 SC035099 1 2023-04-01 2024-03-31 SC035099 2 2023-04-01 2024-03-31
Registered number: SC035099
Automatic Cooling Engineers Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Automatic Cooling Engineers Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Automatic Cooling Engineers Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC035099

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,011 |  | 29,897
|  |  | 15,011 |  | 29,897
CURRENT ASSETS
Stocks | 5 | 2,060 |  | 3,986 |
Debtors | 6 | 73,711 |  | 198,134 |
Cash at bank and in hand |  | 571,898 |  | 745,790 |
|  | 647,669 |  | 947,910 |
Creditors: Amounts Falling Due Within One Year | 7 | (341,936 ) |  | (364,650 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 305,733 |  | 583,260
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 320,744 |  | 613,157
NET ASSETS |  |  | 320,744 |  | 613,157
CAPITAL AND RESERVES
Called up share capital | 8 |  | 558,934 |  | 558,934
Profit and Loss Account |  |  | (238,190 ) |  | 54,223
SHAREHOLDERS' FUNDS |  |  | 320,744 |  | 613,157

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 Kevin McKenzie Director
06/06/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Automatic Cooling Engineers Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Automatic Cooling Engineers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC035099 . The registered office is 96 Milnbank Street, Glasgow, G31 3AL.
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.
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 | 15% Reducing Balance
Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 10% Reducing Balance
Computer Equipment | 33% Straight Line

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.
2.5. Taxation
Taxation 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 profit and loss account 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 wil 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 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.
Page 2
Page 3
Automatic Cooling Engineers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Engineering | 3 |  | 5
Directors | 3 |  | 3
| 7 |  | 9

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 7,499 | 64,231 | 5,000 | 16,127 | 92,857
Disposals | - | (20,179 ) | - | - | (20,179 )
As at 31 March 2025 | 7,499 | 44,052 | 5,000 | 16,127 | 72,678
Depreciation
As at 1 April 2024 | 6,027 | 36,259 | 5,000 | 15,674 | 62,960
Provided during the period | 973 | 11,912 | - | 200 | 13,085
Disposals | - | (18,378 ) | - | - | (18,378 )
As at 31 March 2025 | 7,000 | 29,793 | 5,000 | 15,874 | 57,667
Net Book Value
As at 31 March 2025 | 499 | 14,259 | - | 253 | 15,011
As at 1 April 2024 | 1,472 | 27,972 | - | 453 | 29,897

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 500 |  | 500
Work in progress | 1,560 |  | 3,486
| 2,060 |  | 3,986

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 37,614 |  | 161,741
Other debtors | 21,903 |  | 22,199
Corporation tax recoverable | 5,816 |  | -
Deferred tax current asset | 8,378 |  | 14,194
| 73,711 |  | 198,134

Page 3
Page 4
Automatic Cooling Engineers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 36,948 |  | 74,679
Corporation tax | - |  | 5,956
Other taxes and social security | 6,477 |  | 5,940
VAT | 9,476 |  | 13,035
Other creditors | 2,206 |  | 3,400
Accruals and deferred income | 286,829 |  | 261,640
| 341,936 |  | 364,650

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
558,934 Ordinary Shares of £ 1.000 each | 558,934 |  | 558,934

9. 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 Kevin McKenzie | 8,382 | - | 320 | - | 8,062
Mr Foster McKenzie | 8,425 | 23 | - | - | 8,448

The above loans are unsecured, interest free and repayable on demand.
Page 4