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 SC646565 Mr John Moffat Mr Christopher Wilson John Moffat 20 Anderson Street Airdrie ML6 0AA true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC646565 2024-03-31 SC646565 2025-03-31 SC646565 2024-04-01 2025-03-31 SC646565 frs-core:CurrentFinancialInstruments 2025-03-31 SC646565 frs-core:Non-currentFinancialInstruments 2025-03-31 SC646565 frs-core:BetweenOneFiveYears 2025-03-31 SC646565 frs-core:ComputerEquipment 2025-03-31 SC646565 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC646565 frs-core:ComputerEquipment 2024-03-31 SC646565 frs-core:FurnitureFittings 2025-03-31 SC646565 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC646565 frs-core:FurnitureFittings 2024-03-31 SC646565 frs-core:NetGoodwill 2025-03-31 SC646565 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC646565 frs-core:NetGoodwill 2024-03-31 SC646565 frs-core:MotorVehicles 2025-03-31 SC646565 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC646565 frs-core:MotorVehicles 2024-03-31 SC646565 frs-core:WithinOneYear 2025-03-31 SC646565 frs-core:ShareCapital 2025-03-31 SC646565 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC646565 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC646565 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC646565 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC646565 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC646565 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC646565 1 2024-04-01 2025-03-31 SC646565 frs-bus:Director1 2024-04-01 2025-03-31 SC646565 frs-bus:Director2 2024-04-01 2025-03-31 SC646565 frs-bus:Director2 2024-03-31 SC646565 frs-bus:Director2 2025-03-31 SC646565 frs-core:Non-currentFinancialInstruments 2 2025-03-31 SC646565 frs-countries:Scotland 2024-04-01 2025-03-31 SC646565 2023-03-31 SC646565 2024-03-31 SC646565 2023-04-01 2024-03-31 SC646565 frs-core:CurrentFinancialInstruments 2024-03-31 SC646565 frs-core:Non-currentFinancialInstruments 2024-03-31 SC646565 frs-core:BetweenOneFiveYears 2024-03-31 SC646565 frs-core:MotorVehicles 2023-04-01 2024-03-31 SC646565 frs-core:WithinOneYear 2024-03-31 SC646565 frs-core:ShareCapital 2024-03-31 SC646565 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC646565 frs-core:Non-currentFinancialInstruments 2 2024-03-31
Registered number: SC646565
Benson Wood & Co (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC646565
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,167 41,171
Tangible Assets 5 76,294 95,850
79,461 137,021
CURRENT ASSETS
Stocks 6 18,000 59,615
Debtors 7 204,704 72,018
Cash at bank and in hand 33,617 45,372
256,321 177,005
Creditors: Amounts Falling Due Within One Year 8 (165,603 ) (182,790 )
NET CURRENT ASSETS (LIABILITIES) 90,718 (5,785 )
TOTAL ASSETS LESS CURRENT LIABILITIES 170,179 131,236
Creditors: Amounts Falling Due After More Than One Year 9 (161,395 ) (118,501 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 12 (8,575 ) (11,209 )
NET ASSETS 209 1,526
CAPITAL AND RESERVES
Called up share capital 13 100 100
Profit and Loss Account 109 1,426
SHAREHOLDERS' FUNDS 209 1,526
Page 1
Page 2
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 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 Christopher Wilson
Director
24/12/2025
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Benson Wood & Co (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC646565 . The registered office is 2nd Floor, Belgrave Court, Rosehall Road, Bellshill, North Lanarkshire, ML4 3NR.
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.
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 5 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 33% Straight Line
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% Reduciing 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.
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.
2.7. Financial Instruments
The company only has basic financial instruments.

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initally at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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2.8. Taxation
Income 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 14)
13 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 216,000
As at 31 March 2025 216,000
Amortisation
As at 1 April 2024 174,829
Provided during the period 38,004
As at 31 March 2025 212,833
Net Book Value
As at 31 March 2025 3,167
As at 1 April 2024 41,171
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 45,613 22,261 78,908 146,782
As at 31 March 2025 45,613 22,261 78,908 146,782
...CONTINUED
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Depreciation
As at 1 April 2024 4,753 8,178 38,001 50,932
Provided during the period 7,140 2,112 10,304 19,556
As at 31 March 2025 11,893 10,290 48,305 70,488
Net Book Value
As at 31 March 2025 33,720 11,971 30,603 76,294
As at 1 April 2024 40,860 14,083 40,907 95,850
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 33,720 40,860
6. Stocks
2025 2024
£ £
Work in progress 18,000 59,615
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 67,530 48,749
Prepayments and accrued income 27,413 22,170
Other debtors 1,625 1,099
Corporation tax recoverable assets 23,818 -
Directors' loan accounts 84,318 -
204,704 72,018
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,342 7,342
Trade creditors 19,436 22,944
Bank loans and overdrafts 10,000 10,000
Corporation tax 44,045 21,012
VAT 42,316 38,898
Sundry creditors 7,996 9,749
Accruals and deferred income 34,468 72,845
165,603 182,790
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,447 20,789
Bank loans 2,500 12,500
Other creditor > 1 year 82,190 82,190
Directors loan account 63,258 3,022
161,395 118,501
10. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 12,500 22,500
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,342 7,342
Later than one year and not later than five years 13,447 20,789
20,789 28,131
20,789 28,131
12. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 8,575 11,209
13. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
14. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Later than one year and not later than five years 57,552 76,146
57,552 76,146
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15. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Christopher Wilson - 84,318 - - 84,318
The above loan is unsecured, interest free and has been partially repaid within 9 months of the year-end.
16. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is JCWM Ltd . JCWM Ltd was incorporated in Scotland. The ultimate controlling party is John Moffat .
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