Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC659879 Miss M Cameron Ms M Cameron. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC659879 2024-04-30 SC659879 2025-04-30 SC659879 2024-05-01 2025-04-30 SC659879 frs-core:CurrentFinancialInstruments 2025-04-30 SC659879 frs-core:ShareCapital 2025-04-30 SC659879 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC659879 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC659879 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC659879 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC659879 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC659879 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC659879 1 2024-05-01 2025-04-30 SC659879 frs-bus:Director1 2024-05-01 2025-04-30 SC659879 frs-bus:Director1 2024-04-30 SC659879 frs-bus:Director1 2025-04-30 SC659879 frs-countries:Scotland 2024-05-01 2025-04-30 SC659879 2023-04-30 SC659879 2024-04-30 SC659879 2023-05-01 2024-04-30 SC659879 frs-core:CurrentFinancialInstruments 2024-04-30 SC659879 frs-core:ShareCapital 2024-04-30 SC659879 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC659879
Morag Cameron Design Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Nuvo Scotland Limited
Morag Cameron Design Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Morag Cameron Design Ltd
Accountants' Report
For The Year Ended 30 April 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Morag Cameron Design Ltd for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Morag Cameron Design 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 Morag Cameron Design 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 Morag Cameron Design Ltd and state those matters that we have agreed to state to the director of Morag Cameron Design 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 Morag Cameron Design Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Morag Cameron Design 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 Morag Cameron Design Ltd . You consider that Morag Cameron Design 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 Morag Cameron Design 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.

21 January 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Morag Cameron Design Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC659879

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | - |  | 3,002 |
Cash at bank and in hand |  | 52,491 |  | 34,854 |
|  | 52,491 |  | 37,856 |
Creditors: Amounts Falling Due Within One Year | 5 | (42,564 ) |  | (47,456 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,927 |  | (9,600 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,927 |  | (9,600 )
NET ASSETS/(LIABILITIES) |  |  | 9,927 |  | (9,600 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 9,827 |  | (9,700 )
SHAREHOLDERS' FUNDS |  |  | 9,927 |  | (9,600)

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss M Cameron Director
21 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Morag Cameron Design Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Morag Cameron Design Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC659879 . The registered office is The Mill House Nethermill Of Tillyhilt, Tarves, Ellon, Aberdeenshire, AB41 7NT.
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. Turnover
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. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.4. 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.
2.5. Pensions
The company operates a pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,002

Page 3
Page 4
Morag Cameron Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 172 |  | -
Corporation tax | 1,402 |  | -
Other taxes and social security | 95 |  | 40
Director's loan account | 40,895 |  | 47,416
| 42,564 |  | 47,456

6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Morag Cameron | (47,415 ) | 7,332 | (812 ) | - | (40,895 )

The above loan is interest free and has no fixed repayment terms.
7. Ultimate Controlling Party
The company's ultimate controlling party is Ms M Cameron.
Page 4