Acorah Software Products - Accounts Production 16.8.200 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC487491 Mrs Amy Findlater Mr Duncan Findlater iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC487491 2024-09-30 SC487491 2025-09-30 SC487491 2024-10-01 2025-09-30 SC487491 frs-core:CurrentFinancialInstruments 2025-09-30 SC487491 frs-core:Non-currentFinancialInstruments 2025-09-30 SC487491 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC487491 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC487491 frs-core:LandBuildings 2025-09-30 SC487491 frs-core:LandBuildings 2024-10-01 2025-09-30 SC487491 frs-core:LandBuildings 2024-09-30 SC487491 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 SC487491 frs-core:PlantMachinery 2025-09-30 SC487491 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC487491 frs-core:PlantMachinery 2024-09-30 SC487491 frs-core:ShareCapital 2025-09-30 SC487491 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC487491 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC487491 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC487491 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC487491 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC487491 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC487491 frs-bus:Director1 2024-10-01 2025-09-30 SC487491 frs-bus:Director2 2024-10-01 2025-09-30 SC487491 frs-countries:Scotland 2024-10-01 2025-09-30 SC487491 2023-09-30 SC487491 2024-09-30 SC487491 2023-10-01 2024-09-30 SC487491 frs-core:CurrentFinancialInstruments 2024-09-30 SC487491 frs-core:Non-currentFinancialInstruments 2024-09-30 SC487491 frs-core:ShareCapital 2024-09-30 SC487491 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC487491
Smith & Gertrude Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Smith & Gertrude Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Smith & Gertrude Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC487491

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 98,836 |  | 114,857
|  |  | 98,836 |  | 114,857
CURRENT ASSETS
Stocks | 5 | 36,000 |  | 36,464 |
Debtors | 6 | 19,500 |  | 20,535 |
Cash at bank and in hand |  | 15,168 |  | 3,824 |
|  | 70,668 |  | 60,823 |
Creditors: Amounts Falling Due Within One Year | 7 | (265,161 ) |  | (297,853 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (194,493 ) |  | (237,030 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (95,657 ) |  | (122,173 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (10,648 )
NET LIABILITIES |  |  | (95,657 ) |  | (132,821 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (95,659 ) |  | (132,823 )
SHAREHOLDERS' FUNDS |  |  | (95,657) |  | (132,821)

Page 1
Page 2
Smith & Gertrude Limited
Balance Sheet (continued)
As At 30 September 2025
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 Duncan Findlater Director
05/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Smith & Gertrude Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Smith & Gertrude Limited is a private company, limited by shares, incorporated in Scotland, registered number SC487491 . The registered office is 25 Bellfield Street, Edinburgh, EH15 2BR.
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 have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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.
2.4. 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:

Leasehold | 5% Straight Line
Plant & Machinery | 25% Straight Line
Fixtures & Fittings | 10% Straight Line
Computer Equipment | 25% Straight Line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 13)
12 13
Page 3
Page 4
Smith & Gertrude Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 123,609 | 125,944 | 249,553
Additions | - | 2,613 | 2,613
As at 30 September 2025 | 123,609 | 128,557 | 252,166
Depreciation
As at 1 October 2024 | 29,222 | 105,474 | 134,696
Provided during the period | 6,181 | 12,453 | 18,634
As at 30 September 2025 | 35,403 | 117,927 | 153,330
Net Book Value
As at 30 September 2025 | 88,206 | 10,630 | 98,836
As at 1 October 2024 | 94,387 | 20,470 | 114,857

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 36,000 |  | 36,464

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 392
Other debtors | 19,500 |  | 20,143
| 19,500 |  | 20,535

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,314 |  | 30,943
Bank loans and overdrafts | 5,692 |  | 5,408
Other loans | 2,686 |  | -
Other creditors | 204,144 |  | 232,223
Taxation and social security | 32,325 |  | 29,279
| 265,161 |  | 297,853

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,648

Page 4
Page 5
Smith & Gertrude Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5