Acorah Software Products - Accounts Production 16.5.460 false true false 1 February 2024 28 February 2025 28 February 2025 SC797473 Mr Nitish Kajla iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC797473 2024-01-31 SC797473 2025-02-28 SC797473 2024-02-01 2025-02-28 SC797473 frs-core:CurrentFinancialInstruments 2025-02-28 SC797473 frs-core:Non-currentFinancialInstruments 2025-02-28 SC797473 frs-core:BetweenOneFiveYears 2025-02-28 SC797473 frs-core:FurnitureFittings 2025-02-28 SC797473 frs-core:FurnitureFittings 2024-02-01 2025-02-28 SC797473 frs-core:FurnitureFittings 2024-01-31 SC797473 frs-core:NetGoodwill 2025-02-28 SC797473 frs-core:NetGoodwill 2024-02-01 2025-02-28 SC797473 frs-core:NetGoodwill 2024-01-31 SC797473 frs-core:MotorVehicles 2025-02-28 SC797473 frs-core:MotorVehicles 2024-02-01 2025-02-28 SC797473 frs-core:MotorVehicles 2024-01-31 SC797473 frs-core:ShareCapital 2025-02-28 SC797473 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC797473 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-02-28 SC797473 frs-bus:FilletedAccounts 2024-02-01 2025-02-28 SC797473 frs-bus:SmallEntities 2024-02-01 2025-02-28 SC797473 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-02-28 SC797473 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-02-28 SC797473 frs-bus:Director1 2024-02-01 2025-02-28 SC797473 frs-countries:Scotland 2024-02-01 2025-02-28
Registered number: SC797473
Dalgleish Retailers Ltd
Financial Statements
For the Period 1 February 2024 to 28 February 2025
Dalgleish Retailers Ltd
Contents
Contents

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

Page 1
Dalgleish Retailers Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SC797473

| 28 February 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 15,000
Tangible Assets | 5 |  | 13,832
|  |  | 28,832
CURRENT ASSETS
Stocks | 6 | 15,960 |
Debtors | 7 | 7,655 |
Cash at bank and in hand |  | 2,379 |
|  | 25,994 |
Creditors: Amounts Falling Due Within One Year | 8 | (9,641 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,353
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 45,185
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (40,502 )
NET ASSETS |  |  | 4,683
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100
Profit and Loss Account |  |  | 4,583
SHAREHOLDERS' FUNDS |  |  | 4,683

Page 1
Page 2
Dalgleish Retailers Ltd
Balance Sheet (continued)
As At 28 February 2025
For the period 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 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.
On behalf of the board

Mr Nitish Kajla Director
13/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dalgleish Retailers Ltd
Notes to the Financial Statements
For the Period 1 February 2024 to 28 February 2025
Notes to the Financial Statements
1. General Information
Dalgleish Retailers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC797473 . The registered office is 2 Dalgleish Avenue, Clydebank, G81 6DU.
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 the profit and loss account over its estimated economic life of .... 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:

Motor Vehicles | 20% Reducing Balance
Fixtures & Fittings | 10% Reducing Balance

2.5. 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.
Page 3
Page 4
Dalgleish Retailers Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2024 to 28 February 2025
2.6. 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 period was: 3
3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2024 | -
Additions | 15,000
As at 28 February 2025 | 15,000
Net Book Value
As at 28 February 2025 | 15,000
As at 1 February 2024 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | - | - | -
Additions | 10,416 | 5,000 | 15,416
As at 28 February 2025 | 10,416 | 5,000 | 15,416
Depreciation
As at 1 February 2024 | - | - | -
Provided during the period | 1,042 | 542 | 1,584
As at 28 February 2025 | 1,042 | 542 | 1,584
Net Book Value
As at 28 February 2025 | 9,374 | 4,458 | 13,832
As at 1 February 2024 | - | - | -

Page 4
Page 5
Dalgleish Retailers Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2024 to 28 February 2025
6. Stocks

| 28 February 2025
--- | ---
| £
Stock | 15,960

7. Debtors

| 28 February 2025
--- | ---
| £
Due after more than one year
Other debtors | 7,655

8. Creditors: Amounts Falling Due Within One Year

| 28 February 2025
--- | ---
| £
Trade creditors | 3,987
Other creditors | 4,313
Taxation and social security | 1,341
| 9,641

9. Creditors: Amounts Falling Due After More Than One Year

| 28 February 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 12,011
Other creditors | 28,491
| 40,502

10. Obligations Under Finance Leases and Hire Purchase

| 28 February 2025
--- | ---
| £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 12,011

11. Share Capital

| 28 February 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

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