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 SC586163 Mr Gordon Maxwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC586163 2024-03-31 SC586163 2025-03-31 SC586163 2024-04-01 2025-03-31 SC586163 frs-core:CurrentFinancialInstruments 2025-03-31 SC586163 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC586163 frs-core:ShareCapital 2025-03-31 SC586163 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC586163 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC586163 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC586163 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC586163 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC586163 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC586163 frs-bus:Director1 2024-04-01 2025-03-31 SC586163 frs-countries:Scotland 2024-04-01 2025-03-31 SC586163 2023-03-31 SC586163 2024-03-31 SC586163 2023-04-01 2024-03-31 SC586163 frs-core:CurrentFinancialInstruments 2024-03-31 SC586163 frs-core:ShareCapital 2024-03-31 SC586163 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC586163
Max QA Limited
Financial Statements
For The Year Ended 31 March 2025
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Max QA Limited For The Year Ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Max QA Limited For The Year Ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Max QA Limited , as a body, in accordance with the terms of our engagement letter dated 23 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Max QA Limited and state those matters that we have agreed to state to the director of Max QA Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Max QA Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Max QA Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Max QA Limited . You consider that Max QA Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Max QA Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
4th December 2025
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC586163
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 4,035
Cash at bank and in hand 104 104
104 4,139
Creditors: Amounts Falling Due Within One Year 5 (247 ) (4,282 )
NET CURRENT ASSETS (LIABILITIES) (143 ) (143 )
TOTAL ASSETS LESS CURRENT LIABILITIES (143 ) (143 )
NET LIABILITIES (143 ) (143 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (145 ) (145 )
SHAREHOLDERS' FUNDS (143) (143)
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 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 Gordon Maxwell
Director
4th December 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Max QA Limited is a private company, limited by shares, incorporated in Scotland, registered number SC586163 . The registered office is 182 Foulford Rd, Cowdenbeath, Fife, KY4 9AT.
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
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:
Plant & Machinery 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors
2025 2024
£ £
Due within one year
Director's loan account - 4,035
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 3,375
Corporation tax - 367
Accruals and deferred income - 540
Director's loan account 247 -
247 4,282
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3