Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC348318 Mr Christopher Givan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC348318 2024-03-31 SC348318 2025-03-31 SC348318 2024-04-01 2025-03-31 SC348318 frs-core:CurrentFinancialInstruments 2025-03-31 SC348318 frs-core:Non-currentFinancialInstruments 2025-03-31 SC348318 frs-core:BetweenOneFiveYears 2025-03-31 SC348318 frs-core:ComputerEquipment 2025-03-31 SC348318 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC348318 frs-core:ComputerEquipment 2024-03-31 SC348318 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC348318 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC348318 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC348318 frs-core:MotorVehicles 2025-03-31 SC348318 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC348318 frs-core:MotorVehicles 2024-03-31 SC348318 frs-core:PlantMachinery 2025-03-31 SC348318 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC348318 frs-core:PlantMachinery 2024-03-31 SC348318 frs-core:WithinOneYear 2025-03-31 SC348318 frs-core:ShareCapital 2025-03-31 SC348318 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC348318 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC348318 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC348318 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC348318 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC348318 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC348318 frs-bus:Director1 2024-04-01 2025-03-31 SC348318 frs-countries:Scotland 2024-04-01 2025-03-31 SC348318 2023-03-31 SC348318 2024-03-31 SC348318 2023-04-01 2024-03-31 SC348318 frs-core:CurrentFinancialInstruments 2024-03-31 SC348318 frs-core:Non-currentFinancialInstruments 2024-03-31 SC348318 frs-core:BetweenOneFiveYears 2024-03-31 SC348318 frs-core:WithinOneYear 2024-03-31 SC348318 frs-core:ShareCapital 2024-03-31 SC348318 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC348318
AU Interiors & Building Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC348318
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,267 5,014
33,267 5,014
CURRENT ASSETS
Debtors 5 247,887 224,337
Cash at bank and in hand 529,339 295,324
777,226 519,661
Creditors: Amounts Falling Due Within One Year 6 (252,013 ) (238,623 )
NET CURRENT ASSETS (LIABILITIES) 525,213 281,038
TOTAL ASSETS LESS CURRENT LIABILITIES 558,480 286,052
Creditors: Amounts Falling Due After More Than One Year 7 (10,143 ) (15,836 )
NET ASSETS 548,337 270,216
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 548,237 270,116
SHAREHOLDERS' FUNDS 548,337 270,216
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 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 Givan
Director
18th December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AU Interiors & Building Services Ltd Registered number SC348318 is a limited by shares company incorporated in Scotland. The Registered Office is Unit 4, Turnhouse Court, Brownrigg Yards, Newbridge, EH28 8TQ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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.
2.5. 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 year 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 asset reflects 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 - 5,430 33,182 19,603 58,215
Additions 833 - 40,274 - 41,107
Disposals - - (17,478 ) - (17,478 )
As at 31 March 2025 833 5,430 55,978 19,603 81,844
Depreciation
As at 1 April 2024 - 5,359 29,567 18,275 53,201
Provided during the period - 18 10,462 332 10,812
Disposals - - (15,436 ) - (15,436 )
As at 31 March 2025 - 5,377 24,593 18,607 48,577
Net Book Value
As at 31 March 2025 833 53 31,385 996 33,267
As at 1 April 2024 - 71 3,615 1,328 5,014
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 234,149 175,705
Other debtors 379 379
VAT 13,359 47,018
Director's loan account - 1,235
247,887 224,337
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,607 -
Trade creditors 108,398 158,043
Bank loans and overdrafts 10,375 10,119
Corporation tax 102,599 64,554
Other taxes and social security 845 5,147
Other creditors - 247
Accrued expenses 700 513
Director's loan account 15,489 -
252,013 238,623
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,544 -
Bank loans 5,599 15,836
10,143 15,836
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,607 -
Later than one year and not later than five years 4,544 -
18,151 -
18,151 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Christopher Givan 37,000 37,430
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 57,000 39,430
Page 5