Acorah Software Products - Accounts Production 16.7.461 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC397524 Mr Richard Hartley-Zels Mr David Hart true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC397524 2024-04-30 SC397524 2025-04-30 SC397524 2024-05-01 2025-04-30 SC397524 frs-core:CurrentFinancialInstruments 2025-04-30 SC397524 frs-core:ComputerEquipment 2025-04-30 SC397524 frs-core:ComputerEquipment 2024-05-01 2025-04-30 SC397524 frs-core:ComputerEquipment 2024-04-30 SC397524 frs-core:FurnitureFittings 2025-04-30 SC397524 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC397524 frs-core:FurnitureFittings 2024-04-30 SC397524 frs-core:NetGoodwill 2025-04-30 SC397524 frs-core:NetGoodwill 2024-05-01 2025-04-30 SC397524 frs-core:NetGoodwill 2024-04-30 SC397524 frs-core:PlantMachinery 2025-04-30 SC397524 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC397524 frs-core:PlantMachinery 2024-04-30 SC397524 frs-core:ShareCapital 2025-04-30 SC397524 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC397524 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC397524 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC397524 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC397524 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC397524 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC397524 1 2024-05-01 2025-04-30 SC397524 frs-bus:Director1 2024-05-01 2025-04-30 SC397524 frs-bus:Director1 2024-04-30 SC397524 frs-bus:Director1 2025-04-30 SC397524 frs-bus:Director2 2024-05-01 2025-04-30 SC397524 frs-bus:Director2 2024-04-30 SC397524 frs-bus:Director2 2025-04-30 SC397524 1 2024-05-01 2025-04-30 SC397524 frs-countries:Scotland 2024-05-01 2025-04-30 SC397524 2023-04-30 SC397524 2024-04-30 SC397524 2023-05-01 2024-04-30 SC397524 frs-core:CurrentFinancialInstruments 2024-04-30 SC397524 frs-core:ShareCapital 2024-04-30 SC397524 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC397524 1 2023-05-01 2024-04-30
Registered number: SC397524
Miller Gerrard Limited
Financial Statements
For The Year Ended 30 April 2025
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC397524
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 67,500 75,000
Tangible Assets 5 7,475 7,527
74,975 82,527
CURRENT ASSETS
Debtors 6 50,735 52,031
Cash at bank and in hand 137,038 151,548
187,773 203,579
Creditors: Amounts Falling Due Within One Year 7 (78,798 ) (97,141 )
NET CURRENT ASSETS (LIABILITIES) 108,975 106,438
TOTAL ASSETS LESS CURRENT LIABILITIES 183,950 188,965
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,644 ) (1,656 )
NET ASSETS 182,306 187,309
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 182,305 187,308
SHAREHOLDERS' FUNDS 182,306 187,309
Page 1
Page 2
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 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
Mr Richard Hartley-Zels
Director
Mr David Hart
Director
9th December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Miller Gerrard Limited is a private company, limited by shares, incorporated in Scotland, registered number SC397524 . The registered office is The Studio, 13 High Street, BLAIRGOWRIE, Perthshire, PH10 6ET.
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 20 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 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 25% reducing balance
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 3 3
Directors 2 2
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 150,000
As at 30 April 2025 150,000
Amortisation
As at 1 May 2024 75,000
Provided during the period 7,500
As at 30 April 2025 82,500
Net Book Value
As at 30 April 2025 67,500
As at 1 May 2024 75,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 284 10,603 27,140 38,027
Additions - - 2,157 2,157
As at 30 April 2025 284 10,603 29,297 40,184
Depreciation
As at 1 May 2024 267 6,362 23,871 30,500
Provided during the period 4 848 1,357 2,209
As at 30 April 2025 271 7,210 25,228 32,709
Net Book Value
As at 30 April 2025 13 3,393 4,069 7,475
As at 1 May 2024 17 4,241 3,269 7,527
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 40,666 36,971
Prepayments and accrued income 10,069 10,326
Other debtors - 4,734
50,735 52,031
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 224 3,166
Corporation tax 22,493 19,870
Other taxes and social security 1,402 562
VAT 16,271 19,270
Accruals and deferred income 3,394 3,259
Directors' loan accounts 35,014 51,014
78,798 97,141
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Richard Hartley-Zels 25,887 37,000 45,000 - 17,387
Mr David Hart 26,127 37,000 45,000 - 17,627
The above loans are unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Richard Hartley-Zels 37,000 38,000
Mr David Hart 37,000 38,000
10. Ultimate Controlling Party
The company's ultimate controlling parties are Mr Richard Hartley-Zels and Mr David Hart by virtue of their joint ownership of 100% of the issued share capital in the company.
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