Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 October 2022 false 1 April 2024 31 March 2025 31 March 2025 SC710063 Mr S M McHaffie Mr I C Hawthorne Mr D S Murray Mr R Tye iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC710063 2024-03-31 SC710063 2025-03-31 SC710063 2024-04-01 2025-03-31 SC710063 frs-core:CurrentFinancialInstruments 2025-03-31 SC710063 frs-core:BetweenOneFiveYears 2025-03-31 SC710063 frs-core:ComputerEquipment 2025-03-31 SC710063 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC710063 frs-core:ComputerEquipment 2024-03-31 SC710063 frs-core:FurnitureFittings 2025-03-31 SC710063 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC710063 frs-core:FurnitureFittings 2024-03-31 SC710063 frs-core:PlantMachinery 2025-03-31 SC710063 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC710063 frs-core:PlantMachinery 2024-03-31 SC710063 frs-core:WithinOneYear 2025-03-31 SC710063 frs-core:ShareCapital 2025-03-31 SC710063 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC710063 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC710063 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC710063 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC710063 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC710063 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC710063 frs-bus:Director1 2024-04-01 2025-03-31 SC710063 frs-bus:Director2 2024-04-01 2025-03-31 SC710063 frs-bus:Director3 2024-04-01 2025-03-31 SC710063 frs-bus:Director4 2024-04-01 2025-03-31 SC710063 frs-countries:Scotland 2024-04-01 2025-03-31 SC710063 2022-09-30 SC710063 2024-03-31 SC710063 2022-10-01 2024-03-31 SC710063 frs-core:CurrentFinancialInstruments 2024-03-31 SC710063 frs-core:BetweenOneFiveYears 2024-03-31 SC710063 frs-core:WithinOneYear 2024-03-31 SC710063 frs-core:ShareCapital 2024-03-31 SC710063 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC710063
A1 Access (Scotland) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC710063
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,134 1,796
1,134 1,796
CURRENT ASSETS
Debtors 5 136,081 97,435
Cash at bank and in hand 19,083 3,205
155,164 100,640
Creditors: Amounts Falling Due Within One Year 6 (187,761 ) (164,502 )
NET CURRENT ASSETS (LIABILITIES) (32,597 ) (63,862 )
TOTAL ASSETS LESS CURRENT LIABILITIES (31,463 ) (62,066 )
NET LIABILITIES (31,463 ) (62,066 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (31,563 ) (62,166 )
SHAREHOLDERS' FUNDS (31,463) (62,066)
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 S M McHaffie
Director
23/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
A1 Access (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC710063 . The registered office is 15-17, Bridge Street, Aberdeen, AB11 6JL.
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. 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% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 33% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 2,199 225 424 2,848
As at 31 March 2025 2,199 225 424 2,848
Depreciation
As at 1 April 2024 641 65 346 1,052
Provided during the period 550 34 78 662
As at 31 March 2025 1,191 99 424 1,714
Net Book Value
As at 31 March 2025 1,008 126 - 1,134
As at 1 April 2024 1,558 160 78 1,796
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Page 3
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 125,635 87,178
Other debtors 10,446 10,257
136,081 97,435
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 169,796 154,609
Other creditors 1,950 3,389
Taxation and social security 16,015 6,504
187,761 164,502
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 March 2025 31 March 2024
£ £
Not later than one year 13,203 13,203
Later than one year and not later than five years 8,802 22,005
22,005 35,208
8. Related Party Transactions
During the year the company entered into the following transactions with related parties:
Company under similar controlSales - £540 (2024 - £6,298) / Purchases - £171,730 (2024 - £254,779)

Company under similar control

Sales - £540 (2024 - £6,298) / Purchases - £171,730 (2024 - £254,779)

Company under similar controlAmounts due to related parties£138,984 (2024 - £150,541)

Company under similar control

Amounts due to related parties

£138,984 (2024 - £150,541)

The above loan is unsecured, interest free and repayable on demand.
Page 3