Acorah Software Products - Accounts Production 16.6.950 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC744398 Mr S McDonald Mrs E McDonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC744398 2024-09-30 SC744398 2025-09-30 SC744398 2024-10-01 2025-09-30 SC744398 frs-core:CurrentFinancialInstruments 2025-09-30 SC744398 frs-core:ComputerEquipment 2025-09-30 SC744398 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC744398 frs-core:ComputerEquipment 2024-09-30 SC744398 frs-core:MotorVehicles 2025-09-30 SC744398 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC744398 frs-core:MotorVehicles 2024-09-30 SC744398 frs-core:PlantMachinery 2025-09-30 SC744398 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC744398 frs-core:PlantMachinery 2024-09-30 SC744398 frs-core:ShareCapital 2025-09-30 SC744398 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC744398 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC744398 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC744398 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC744398 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC744398 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC744398 frs-bus:Director1 2024-10-01 2025-09-30 SC744398 frs-bus:Director1 2024-09-30 SC744398 frs-bus:Director1 2025-09-30 SC744398 frs-bus:Director2 2024-10-01 2025-09-30 SC744398 frs-bus:Director2 2024-09-30 SC744398 frs-bus:Director2 2025-09-30 SC744398 frs-countries:Scotland 2024-10-01 2025-09-30 SC744398 2023-09-30 SC744398 2024-09-30 SC744398 2023-10-01 2024-09-30 SC744398 frs-core:CurrentFinancialInstruments 2024-09-30 SC744398 frs-core:ShareCapital 2024-09-30 SC744398 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC744398
S&E McDonald Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Nuvo Scotland Limited
S&E McDonald Ltd
Contents
Contents

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

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

23 January 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
S&E McDonald Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC744398

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 11,208
|  |  | - |  | 11,208
CURRENT ASSETS
Debtors | 5 | 42 |  | - |
Cash at bank and in hand |  | 763 |  | 1,786 |
|  | 805 |  | 1,786 |
Creditors: Amounts Falling Due Within One Year | 6 | (31,776 ) |  | (47,013 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,971 ) |  | (45,227 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (30,971 ) |  | (34,019 )
NET LIABILITIES |  |  | (30,971 ) |  | (34,019 )
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | (30,973 ) |  | (34,021 )
SHAREHOLDERS' FUNDS |  |  | (30,971) |  | (34,019)

For the year ending 30 September 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 McDonald Director
23 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
S&E McDonald Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
S&E McDonald Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC744398 . The registered office is 23 Averon Park, Blackburn, Aberdeen, AB21 0LH.
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 directors believe that the company's financial statememts should be prepared on a basis other than a going concern as the company ceased to trade on 30 September 2025.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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% on cost and 15% on cost
Motor Vehicles | 20% on cost
Computer Equipment | 50% on cost

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
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Page 4
S&E McDonald Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 11,139 | 4,950 | 504 | 16,593
Disposals | (11,139 ) | (4,950 ) | (504 ) | (16,593 )
As at 30 September 2025 | - | - | - | -
Depreciation
As at 1 October 2024 | 2,980 | 1,915 | 490 | 5,385
Provided during the period | 1,785 | 990 | 14 | 2,789
Disposals | (4,765 ) | (2,905 ) | (504 ) | (8,174 )
As at 30 September 2025 | - | - | - | -
Net Book Value
As at 30 September 2025 | - | - | - | -
As at 1 October 2024 | 8,159 | 3,035 | 14 | 11,208

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 42 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 28 |  | -
Accruals and deferred income | 840 |  | 1,979
Directors' loan accounts | 30,908 |  | 45,034
| 31,776 |  | 47,013

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

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Scott McDonald | (22,766 ) | 4,875 | (312 ) | - | (18,203 )
Mrs Emma McDonald | (22,268 ) | 9,875 | (312 ) | - | (12,705 )

The above loan is interest free and has no fixed repayment terms.
Page 4