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 SC561211 Mrs Deborah MacLeod Mr Keith MacLeod iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC561211 2024-03-31 SC561211 2025-03-31 SC561211 2024-04-01 2025-03-31 SC561211 frs-core:CurrentFinancialInstruments 2025-03-31 SC561211 frs-core:Non-currentFinancialInstruments 2025-03-31 SC561211 frs-core:FurnitureFittings 2025-03-31 SC561211 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC561211 frs-core:FurnitureFittings 2024-03-31 SC561211 frs-core:NetGoodwill 2025-03-31 SC561211 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC561211 frs-core:NetGoodwill 2024-03-31 SC561211 frs-core:PlantMachinery 2025-03-31 SC561211 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC561211 frs-core:PlantMachinery 2024-03-31 SC561211 frs-core:ShareCapital 2025-03-31 SC561211 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC561211 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC561211 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC561211 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC561211 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC561211 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC561211 frs-bus:Director1 2024-04-01 2025-03-31 SC561211 frs-bus:Director2 2024-04-01 2025-03-31 SC561211 frs-countries:Scotland 2024-04-01 2025-03-31 SC561211 2023-03-31 SC561211 2024-03-31 SC561211 2023-04-01 2024-03-31 SC561211 frs-core:CurrentFinancialInstruments 2024-03-31 SC561211 frs-core:Non-currentFinancialInstruments 2024-03-31 SC561211 frs-core:ShareCapital 2024-03-31 SC561211 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC561211
Keith Macleod Windows And Doors Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Jennifer MacDonald
Ardkairne
Cantraywood, Croy
Inverness
IV2 5PR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC561211
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,000 3,000
Tangible Assets 5 4,556 5,340
6,556 8,340
CURRENT ASSETS
Stocks 6 65,483 55,000
Debtors 7 22,370 2,083
Cash at bank and in hand - 6,921
87,853 64,004
Creditors: Amounts Falling Due Within One Year 8 (80,413 ) (51,274 )
NET CURRENT ASSETS (LIABILITIES) 7,440 12,730
TOTAL ASSETS LESS CURRENT LIABILITIES 13,996 21,070
Creditors: Amounts Falling Due After More Than One Year 9 (11,667 ) (21,667 )
NET ASSETS/(LIABILITIES) 2,329 (597 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 2,327 (599 )
SHAREHOLDERS' FUNDS 2,329 (597)
Page 1
Page 2
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
Mrs Deborah MacLeod
Director
17/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Keith Macleod Windows And Doors Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC561211 . The registered office is 20 Wells Street, Inverness, IV3 5JT.
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. 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:
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
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: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,000
As at 31 March 2025 10,000
...CONTINUED
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Amortisation
As at 1 April 2024 7,000
Provided during the period 1,000
As at 31 March 2025 8,000
Net Book Value
As at 31 March 2025 2,000
As at 1 April 2024 3,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 13,185 783 13,968
Additions 355 - 355
As at 31 March 2025 13,540 783 14,323
Depreciation
As at 1 April 2024 8,026 602 8,628
Provided during the period 1,103 36 1,139
As at 31 March 2025 9,129 638 9,767
Net Book Value
As at 31 March 2025 4,411 145 4,556
As at 1 April 2024 5,159 181 5,340
6. Stocks
2025 2024
£ £
Stock 17,000 16,000
Work in progress 48,483 39,000
65,483 55,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,083 1,866
Prepayments and accrued income 287 217
22,370 2,083
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 37,444 22,435
Bank loans and overdrafts 4,929 -
Corporation tax 19,441 6,216
Other taxes and social security 1,386 1,476
VAT 1,265 7,295
Prepaid sales 13,801 12,233
Accruals and deferred income 1,513 1,457
Directors' loan accounts 634 162
80,413 51,274
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,667 21,667
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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