Acorah Software Products - Accounts Production 16.8.310 false true 28 February 2024 23 February 2023 false 29 February 2024 28 February 2025 28 February 2025 SC759994 Mr Callum Howie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC759994 2024-02-28 SC759994 2025-02-28 SC759994 2024-02-29 2025-02-28 SC759994 frs-core:MotorVehicles 2025-02-28 SC759994 frs-core:MotorVehicles 2024-02-29 2025-02-28 SC759994 frs-core:MotorVehicles 2024-02-28 SC759994 frs-core:PlantMachinery 2025-02-28 SC759994 frs-core:PlantMachinery 2024-02-29 2025-02-28 SC759994 frs-core:PlantMachinery 2024-02-28 SC759994 frs-core:ShareCapital 2025-02-28 SC759994 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC759994 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 SC759994 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 SC759994 frs-bus:SmallEntities 2024-02-29 2025-02-28 SC759994 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 SC759994 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 SC759994 frs-bus:Director1 2024-02-29 2025-02-28 SC759994 frs-countries:Scotland 2024-02-29 2025-02-28 SC759994 2023-02-22 SC759994 2024-02-28 SC759994 2023-02-23 2024-02-28 SC759994 frs-core:ShareCapital 2024-02-28 SC759994 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: SC759994
A.C. Gutter Services Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Douglas Briggs FCCA, FMAAT
62 Wellesley Road
Methil
Leven
Fife
KY8 3AF
A.C. Gutter Services Ltd
Contents
Contents

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

Page 1
A.C. Gutter Services Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SC759994

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,500 |  | 3,750
|  |  | 2,500 |  | 3,750
CURRENT ASSETS
Cash at bank and in hand |  | 346 |  | 2,873 |
|  | 346 |  | 2,873 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,641 ) |  | (7,231 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,295 ) |  | (4,358 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 205 |  | (608 )
NET ASSETS/(LIABILITIES) |  |  | 205 |  | (608 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 204 |  | (609 )
SHAREHOLDERS' FUNDS |  |  | 205 |  | (608)

Page 1
Page 2
A.C. Gutter Services Ltd
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 Callum Howie Director
06/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
A.C. Gutter Services Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
A.C. Gutter Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC759994 . The registered office is 3 Lochtyburn Way, Ballingry, Lochgelly, Fife, KY5 8BG.
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, 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Tangible Fixed Assets and Depreciation
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 | Straight Line over 4 years
Motor Vehicles | Straight Line over 4 years

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 29 February 2024 | 2,000 | 3,000 | 5,000
As at 28 February 2025 | 2,000 | 3,000 | 5,000

...CONTINUED
Page 3
Page 4
A.C. Gutter Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025

Depreciation
As at 29 February 2024 | 500 | 750 | 1,250
Provided during the period | 500 | 750 | 1,250
As at 28 February 2025 | 1,000 | 1,500 | 2,500
Net Book Value
As at 28 February 2025 | 1,000 | 1,500 | 2,500
As at 29 February 2024 | 1,500 | 2,250 | 3,750

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,641 |  | 7,231

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4