Acorah Software Products - Accounts Production 16.6.950 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC175743 Mr K Lawson Mrs D Lawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC175743 2024-05-31 SC175743 2025-05-31 SC175743 2024-06-01 2025-05-31 SC175743 frs-core:CurrentFinancialInstruments 2025-05-31 SC175743 frs-core:Non-currentFinancialInstruments 2025-05-31 SC175743 frs-core:ShareCapital 2025-05-31 SC175743 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC175743 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC175743 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC175743 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC175743 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC175743 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC175743 frs-bus:Director1 2024-06-01 2025-05-31 SC175743 frs-bus:Director1 2024-05-31 SC175743 frs-bus:Director1 2025-05-31 SC175743 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC175743 frs-countries:Scotland 2024-06-01 2025-05-31 SC175743 2023-05-31 SC175743 2024-05-31 SC175743 2023-06-01 2024-05-31 SC175743 frs-core:CurrentFinancialInstruments 2024-05-31 SC175743 frs-core:Non-currentFinancialInstruments 2024-05-31 SC175743 frs-core:ShareCapital 2024-05-31 SC175743 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC175743
Grampian Consultancy Services Ltd.
Unaudited Financial Statements
For The Year Ended 31 May 2025
Nuvo Scotland Limited
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Grampian Consultancy Services Ltd. for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grampian Consultancy Services Ltd. 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 us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Grampian Consultancy Services Ltd. , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Grampian Consultancy Services Ltd. and state those matters that we have agreed to state to the director of Grampian Consultancy Services Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grampian Consultancy Services Ltd. and its director as a body for our work or for this report.
It is your duty to ensure that Grampian Consultancy Services Ltd. 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 Grampian Consultancy Services Ltd. . You consider that Grampian Consultancy Services Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Grampian Consultancy Services Ltd. . 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.
13 January 2026
Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Balance Sheet
Registered number: SC175743
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 521 27
521 27
Creditors: Amounts Falling Due Within One Year 4 (71,058 ) (62,090 )
NET CURRENT ASSETS (LIABILITIES) (70,537 ) (62,063 )
TOTAL ASSETS LESS CURRENT LIABILITIES (70,537 ) (62,063 )
Creditors: Amounts Falling Due After More Than One Year 5 - (4,371 )
NET LIABILITIES (70,537 ) (66,434 )
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account (70,539 ) (66,436 )
SHAREHOLDERS' FUNDS (70,537) (66,434)
For the year ending 31 May 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 K Lawson
Director
13 January 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Grampian Consultancy Services Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC175743 . The registered office is Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, AB12 4XX.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.
The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates are not called on for repayment until the company is in such a position to be able to make repayments.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 42 913
Bank loans and overdrafts 499 2,200
Other creditors 50,532 50,072
Accruals and deferred income - 13
Director's loan account 5,504 5,192
Amounts owed to associates 14,481 3,700
71,058 62,090
5. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 4,371
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Page 4
6. Directors Advances, Credits and Guarantees
The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2025:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Kevin Lawson (5,192 ) - (312 ) - (5,504 )
The above loan is interest free and has no fixed repayment terms.
7. Related Party Transactions
As at 31st May 2025, there was a loan balance due of £50,532 (2024: £50,072) contained within other creditors due to an individual who has participating interest in the company.The loan is interest free and has no fixed repayment terms.
As at 31st May 2025 there is also a loan balance of £14,481 (2024:£3,700) due to a company that is under common control of the director of Grampian Consultancy Services Limited.
The above loans are interest free and have no fixed repayment terms.
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