Acorah Software Products - Accounts Production 16.5.460 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC302756 D Boag S Boag true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC302756 2024-05-31 SC302756 2025-05-31 SC302756 2024-06-01 2025-05-31 SC302756 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC302756 frs-core:ShareCapital 2025-05-31 SC302756 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC302756 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC302756 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 SC302756 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC302756 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC302756 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC302756 1 2024-06-01 2025-05-31 SC302756 frs-bus:Director1 2024-06-01 2025-05-31 SC302756 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC302756 frs-countries:Scotland 2024-06-01 2025-05-31 SC302756 2023-05-31 SC302756 2024-05-31 SC302756 2023-06-01 2024-05-31 SC302756 frs-core:ShareCapital 2024-05-31 SC302756 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC302756
D Boag Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Infinity Partnership
D Boag Limited
Contents
Contents

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

Page 1
D Boag Limited
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: SC302756

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 137
|  |  | - |  | 137
CURRENT ASSETS
Debtors |  | 438 |  | 1,835 |
Cash at bank and in hand |  | 2,793 |  | 2,701 |
|  | 3,231 |  | 4,536 |
Creditors: Amounts Falling Due Within One Year |  | (14,992 ) |  | (12,592 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (11,761 ) |  | (8,056 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (11,761 ) |  | (7,919 )
NET LIABILITIES |  |  | (11,761 ) |  | (7,919 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | (11,762 ) |  | (7,920 )
SHAREHOLDERS' FUNDS |  |  | (11,761) |  | (7,919)

Page 1
Page 2
D Boag Limited
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

D Boag Director
6th October 2025

The notes on page 3 form part of these financial statements.
Page 2
Page 3
D Boag Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
D Boag Limited is a private company, limited by shares, incorporated in Scotland, registered number SC302756 . The registered office is 5 Castle Gardens, Edzell, Brechin, Angus, DD9 7SY.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Computer Equipment | 3 years straight line

3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 989
As at 31 May 2025 | 989
Depreciation
As at 1 June 2024 | 852
Provided during the period | 137
As at 31 May 2025 | 989
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | 137

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

6. Controlling Parties
The company's ultimate controlling party is D Boag .
Page 3