Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 SC561542 Mr D Rose Mr S Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC561542 2024-02-28 SC561542 2025-02-28 SC561542 2024-02-29 2025-02-28 SC561542 frs-core:CurrentFinancialInstruments 2025-02-28 SC561542 frs-core:Non-currentFinancialInstruments 2025-02-28 SC561542 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 SC561542 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-29 2025-02-28 SC561542 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-28 SC561542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 SC561542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 2025-02-28 SC561542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-28 SC561542 frs-core:MotorVehicles 2025-02-28 SC561542 frs-core:MotorVehicles 2024-02-29 2025-02-28 SC561542 frs-core:MotorVehicles 2024-02-28 SC561542 frs-core:PlantMachinery 2025-02-28 SC561542 frs-core:PlantMachinery 2024-02-29 2025-02-28 SC561542 frs-core:PlantMachinery 2024-02-28 SC561542 frs-core:WithinOneYear 2025-02-28 SC561542 frs-core:ShareCapital 2025-02-28 SC561542 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC561542 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 SC561542 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 SC561542 frs-bus:SmallEntities 2024-02-29 2025-02-28 SC561542 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 SC561542 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 SC561542 frs-bus:Director1 2024-02-29 2025-02-28 SC561542 frs-bus:Director2 2024-02-29 2025-02-28 SC561542 frs-countries:Scotland 2024-02-29 2025-02-28 SC561542 2023-02-28 SC561542 2024-02-28 SC561542 2023-03-01 2024-02-28 SC561542 frs-core:CurrentFinancialInstruments 2024-02-28 SC561542 frs-core:Non-currentFinancialInstruments 2024-02-28 SC561542 frs-core:BetweenOneFiveYears 2024-02-28 SC561542 frs-core:WithinOneYear 2024-02-28 SC561542 frs-core:ShareCapital 2024-02-28 SC561542 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: SC561542
SDR (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Axiom Business Consultancy Limited
Chartered Certified Accountants
Montgoldrum Farm
Arbuthnott
Laurencekirk
Aberdeenshire
AB30 1LS
SDR (Scotland) Ltd
Contents
Contents

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

Page 1
SDR (Scotland) Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SC561542

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,163,354 |  | 1,032,436
|  |  | 1,163,354 |  | 1,032,436
CURRENT ASSETS
Stocks | 5 | 3,547 |  | 71,986 |
Debtors | 6 | 142,936 |  | 131,439 |
Cash at bank and in hand |  | 49,161 |  | 190,896 |
|  | 195,644 |  | 394,321 |
Creditors: Amounts Falling Due Within One Year | 7 | (639,713 ) |  | (829,779 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (444,069 ) |  | (435,458 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 719,285 |  | 596,978
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (237,270 ) |  | (288,914 )
NET ASSETS |  |  | 482,015 |  | 308,064
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 482,013 |  | 308,062
SHAREHOLDERS' FUNDS |  |  | 482,015 |  | 308,064

Page 1
Page 2
SDR (Scotland) Ltd
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 D Rose Director | Mr S Rose Director
23/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SDR (Scotland) Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
SDR (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC561542 . The registered office is Ecclesgreig Holiday Park , Eastbowstrips, St Cyrus, Aberdeenshire, DD10 0DE.
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 | 0%
Leasehold | 0%
Plant & Machinery | 10% & 25% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
Page 3
Page 4
SDR (Scotland) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £ | £
Cost
As at 29 February 2024 | 656,486 | 18,258 | 454,845 | 51,775 | 1,181,364
Additions | 64,459 | - | 122,294 | - | 186,753
As at 28 February 2025 | 720,945 | 18,258 | 577,139 | 51,775 | 1,368,117
Depreciation
As at 29 February 2024 | - | - | 121,146 | 27,782 | 148,928
Provided during the period | - | - | 49,836 | 5,999 | 55,835
As at 28 February 2025 | - | - | 170,982 | 33,781 | 204,763
Net Book Value
As at 28 February 2025 | 720,945 | 18,258 | 406,157 | 17,994 | 1,163,354
As at 29 February 2024 | 656,486 | 18,258 | 333,699 | 23,993 | 1,032,436

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,547 |  | 71,986

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 127,818 |  | 123,656
Other debtors | 15,118 |  | 7,783
| 142,936 |  | 131,439

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 16,764 |  | 4,720
Trade creditors | 49,489 |  | 267,469
Bank loans and overdrafts | 39,669 |  | 22,249
Other creditors | 533,715 |  | 535,183
Taxation and social security | 76 |  | 158
| 639,713 |  | 829,779

Page 4
Page 5
SDR (Scotland) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 16,764
Bank loans | 237,270 |  | 272,150
| 237,270 |  | 288,914

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 16,764 |  | 4,720
Later than one year and not later than five years | - |  | 16,764
| 16,764 |  | 21,484
| 16,764 |  | 21,484

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5