Acorah Software Products - Accounts Production 16.6.950 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC382703 Mr C Minchin Mrs K Minchin Mr C Minchin and Mrs K Minchin. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC382703 2024-06-30 SC382703 2025-06-30 SC382703 2024-07-01 2025-06-30 SC382703 frs-core:CurrentFinancialInstruments 2025-06-30 SC382703 frs-core:ComputerEquipment 2025-06-30 SC382703 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC382703 frs-core:ComputerEquipment 2024-06-30 SC382703 frs-core:FurnitureFittings 2025-06-30 SC382703 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC382703 frs-core:FurnitureFittings 2024-06-30 SC382703 frs-core:ShareCapital 2025-06-30 SC382703 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC382703 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC382703 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC382703 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC382703 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC382703 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC382703 1 2024-07-01 2025-06-30 SC382703 frs-bus:Director1 2024-07-01 2025-06-30 SC382703 frs-bus:Director1 2024-06-30 SC382703 frs-bus:Director1 2025-06-30 SC382703 frs-bus:Director2 2024-07-01 2025-06-30 SC382703 frs-bus:Director2 2024-06-30 SC382703 frs-bus:Director2 2025-06-30 SC382703 frs-countries:Scotland 2024-07-01 2025-06-30 SC382703 2023-06-30 SC382703 2024-06-30 SC382703 2023-07-01 2024-06-30 SC382703 frs-core:CurrentFinancialInstruments 2024-06-30 SC382703 frs-core:ShareCapital 2024-06-30 SC382703 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC382703
Bureau Plus Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Nuvo Scotland Limited
Bureau Plus Limited
Contents
Contents

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

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

5 February 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Bureau Plus Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC382703

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,034 |  | 1,960
|  |  | 1,034 |  | 1,960
CURRENT ASSETS
Debtors | 5 | 598 |  | 1,510 |
Cash at bank and in hand |  | 12,247 |  | 9,882 |
|  | 12,845 |  | 11,392 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,243 ) |  | (14,002 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,602 |  | (2,610 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,636 |  | (650 )
NET ASSETS/(LIABILITIES) |  |  | 8,636 |  | (650 )
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | 8,634 |  | (652 )
SHAREHOLDERS' FUNDS |  |  | 8,636 |  | (650)

For the year ending 30 June 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.
The financial statements were approved by the board of directors on 5 February 2026 and were signed on its behalf by:

Mrs K Minchin Director
5 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Bureau Plus Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Bureau Plus Limited is a private company, limited by shares, incorporated in Scotland, registered number SC382703 . The registered office is 7 Albert Street, Aberdeen, AB25 1XX.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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:

Fixtures & Fittings | 33% on cost
Computer Equipment | 33% on cost

2.4. 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.
2.5. 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 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
Page 3
Page 4
Bureau Plus Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 433 | 3,667 | 4,100
As at 30 June 2025 | 433 | 3,667 | 4,100
Depreciation
As at 1 July 2024 | 285 | 1,855 | 2,140
Provided during the period | 143 | 783 | 926
As at 30 June 2025 | 428 | 2,638 | 3,066
Net Book Value
As at 30 June 2025 | 5 | 1,029 | 1,034
As at 1 July 2024 | 148 | 1,812 | 1,960

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 598 |  | 1,510

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 89 |  | 90
Corporation tax | 1,100 |  | -
VAT | 158 |  | 502
Directors' loan accounts | 3,896 |  | 13,410
| 5,243 |  | 14,002

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

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Christopher Minchin | (415 ) | - | (316 ) | - | (731 )
Mrs Kim Minchin | (312 ) | - | (312 ) | - | (624 )
Mr Michael Watson | (5,984) | 3,812 | (312) | - | (2,484)
Mrs Lynne Watson | (6,700) | 6,955 | (312) | - | (57)

The above loan is interest free and has no fixed repayment terms.
8. Ultimate Controlling Party
The company's ultimate controlling parties are Mr C Minchin and Mrs K Minchin.
Page 4