Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 30 September 2025 30 September 2025 SC194128 Mrs Jillian Allison Mr James Allison Mrs Jillian Allison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC194128 2024-03-31 SC194128 2025-09-30 SC194128 2024-04-01 2025-09-30 SC194128 frs-core:Non-currentFinancialInstruments 2025-09-30 SC194128 frs-core:ComputerEquipment 2024-04-01 2025-09-30 SC194128 frs-core:FurnitureFittings 2024-04-01 2025-09-30 SC194128 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-09-30 SC194128 frs-core:PlantMachinery 2024-04-01 2025-09-30 SC194128 frs-core:ShareCapital 2025-09-30 SC194128 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC194128 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 SC194128 frs-bus:AbridgedAccounts 2024-04-01 2025-09-30 SC194128 frs-bus:SmallEntities 2024-04-01 2025-09-30 SC194128 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-09-30 SC194128 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-09-30 SC194128 frs-bus:Director1 2024-04-01 2025-09-30 SC194128 frs-bus:Director2 2024-04-01 2025-09-30 SC194128 frs-bus:CompanySecretary1 2024-04-01 2025-09-30 SC194128 frs-countries:Scotland 2024-04-01 2025-09-30 SC194128 2023-03-31 SC194128 2024-03-31 SC194128 2023-04-01 2024-03-31 SC194128 frs-core:Non-currentFinancialInstruments 2024-03-31 SC194128 frs-core:ShareCapital 2024-03-31 SC194128 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC194128
Jim Allison Engineering Ltd.
Unaudited ABRIDGED Financial Statements
For the Period 1 April 2024 to 30 September 2025
TMQ Chartered Accountants
(Trading Name of Martin Robertson Associates Ltd)
5 Kings Court High Street
Falkirk
FK1 1PG
Jim Allison Engineering Ltd.
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Jim Allison Engineering Ltd.
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: SC194128

| 30 September 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 921 |  | 1,362
|  |  | 921 |  | 1,362
CURRENT ASSETS
Debtors |  | 3,977 |  | 3,336 |
Cash at bank and in hand |  | 42,595 |  | 43,915 |
|  | 46,572 |  | 47,251 |
Creditors: Amounts Falling Due Within One Year |  | (7,194 ) |  | (9,395 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 39,378 |  | 37,856
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 40,299 |  | 39,218
Creditors: Amounts Falling Due After More Than One Year |  |  | (20,000 ) |  | (20,000 )
NET ASSETS |  |  | 20,299 |  | 19,218
CAPITAL AND RESERVES
Called up share capital | 5 |  | 2 |  | 2
Profit and Loss Account |  |  | 20,297 |  | 19,216
SHAREHOLDERS' FUNDS |  |  | 20,299 |  | 19,218

Page 1
Page 2
Jim Allison Engineering Ltd.
Abridged Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Jillian Allison Director | Mr James Allison Director
15th October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Jim Allison Engineering Ltd.
Notes to the Abridged Financial Statements
For the Period 1 April 2024 to 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Jim Allison Engineering Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC194128 . The registered office is 5 Abbots Moss Drive, Falkirk, Stirlingshire, FK1 5UA.
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:

Freehold | None
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% reducing balance

2.4. Financial Instruments
All financial assets and liabilities are measured at fair value. The fair value of an asset or liability at the year-end is the amount for which it could be exchanged or settled, on that date between two knowledgeable, willing parties in an arm's length transaction under market conditions.
Page 3
Page 4
Jim Allison Engineering Ltd.
Notes to the Abridged Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
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 period, 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 period was: 2 (2024: 2)
2 2
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 8,759
Disposals | (1,785 )
As at 30 September 2025 | 6,974
Depreciation
As at 1 April 2024 | 7,397
Provided during the period | 441
Disposals | (1,785 )
As at 30 September 2025 | 6,053
Net Book Value
As at 30 September 2025 | 921
As at 1 April 2024 | 1,362

Page 4
Page 5
Jim Allison Engineering Ltd.
Notes to the Abridged Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
5. Share Capital

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5