Acorah Software Products - Accounts Production 16.6.950 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC717406 Mr Christopher McPherson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC717406 2024-04-30 SC717406 2025-04-30 SC717406 2024-05-01 2025-04-30 SC717406 frs-core:Non-currentFinancialInstruments 2025-04-30 SC717406 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 SC717406 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC717406 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 SC717406 frs-core:MotorVehicles 2025-04-30 SC717406 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC717406 frs-core:MotorVehicles 2024-04-30 SC717406 frs-core:ShareCapital 2025-04-30 SC717406 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC717406 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC717406 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC717406 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC717406 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC717406 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC717406 frs-bus:Director1 2024-05-01 2025-04-30 SC717406 frs-countries:Scotland 2024-05-01 2025-04-30 SC717406 2023-04-30 SC717406 2024-04-30 SC717406 2023-05-01 2024-04-30 SC717406 frs-core:Non-currentFinancialInstruments 2024-04-30 SC717406 frs-core:ShareCapital 2024-04-30 SC717406 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC717406
McPherson Investments Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
McPherson Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
McPherson Investments Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC717406

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 150,754 |  | 148,845
|  |  | 150,754 |  | 148,845
CURRENT ASSETS
Cash at bank and in hand |  | 14,018 |  | 3,982 |
|  | 14,018 |  | 3,982 |
Creditors: Amounts Falling Due Within One Year | 5 | (55,580 ) |  | (100,890 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (41,562 ) |  | (96,908 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 109,192 |  | 51,937
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (113,554 ) |  | (53,980 )
NET LIABILITIES |  |  | (4,362 ) |  | (2,043 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (4,363 ) |  | (2,044 )
SHAREHOLDERS' FUNDS |  |  | (4,362) |  | (2,043)

Page 1
Page 2
McPherson Investments Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Christopher McPherson Director
04/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
McPherson Investments Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
McPherson Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC717406 . The registered office is 14 Annie Swan Drive, Glenrothes, Fife, KY7 6ZD.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Freehold | 0%
Motor Vehicles | 25% reducing balance

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

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Total
| £ | £ | £
Cost
As at 1 May 2024 | 139,543 | 9,500 | 149,043
Additions | 4,234 | - | 4,234
As at 30 April 2025 | 143,777 | 9,500 | 153,277
Depreciation
As at 1 May 2024 | - | 198 | 198
Provided during the period | - | 2,325 | 2,325
As at 30 April 2025 | - | 2,523 | 2,523

...CONTINUED
Page 3
Page 4
McPherson Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | 143,777 | 6,977 | 150,754
As at 1 May 2024 | 139,543 | 9,302 | 148,845

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 55,580 |  | 100,890

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 113,554 |  | 53,980

7. Secured Creditors
Of the creditors the following amounts are secured.
The Mortgage Works (UK) PLC and Aldermore Bank PLC hold standard securities over the company's properties at 8 Balfour Place, Milton of Balgnoie, Glenrothes, Fife, KY7 6QB and 39 Sunnyside Road, Aberdeen, AB24 3LX respectively.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 113,554 |  | 53,980

8. Share Capital

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

Page 4