Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC478783 Mr Tommy Boyes Tommy Boyes true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC478783 2024-06-30 SC478783 2025-06-30 SC478783 2024-07-01 2025-06-30 SC478783 frs-core:CurrentFinancialInstruments 2025-06-30 SC478783 frs-core:FurnitureFittings 2025-06-30 SC478783 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC478783 frs-core:FurnitureFittings 2024-06-30 SC478783 frs-core:MotorVehicles 2025-06-30 SC478783 frs-core:MotorVehicles 2024-07-01 2025-06-30 SC478783 frs-core:MotorVehicles 2024-06-30 SC478783 frs-core:PlantMachinery 2025-06-30 SC478783 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC478783 frs-core:PlantMachinery 2024-06-30 SC478783 frs-core:ShareCapital 2025-06-30 SC478783 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC478783 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC478783 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC478783 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC478783 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC478783 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC478783 1 2024-07-01 2025-06-30 SC478783 frs-core:DeferredTaxation 2024-07-01 2025-06-30 SC478783 frs-core:DeferredTaxation 2024-06-30 SC478783 frs-core:DeferredTaxation 2025-06-30 SC478783 frs-bus:Director1 2024-07-01 2025-06-30 SC478783 frs-countries:Scotland 2024-07-01 2025-06-30 SC478783 2023-06-30 SC478783 2024-06-30 SC478783 2023-07-01 2024-06-30 SC478783 frs-core:CurrentFinancialInstruments 2024-06-30 SC478783 frs-core:ShareCapital 2024-06-30 SC478783 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC478783
Boyes Flooring Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Paul Blaney
Chartered Accountant
18 Talbot Crescent
Coatbridge
ML5 5GB
Boyes Flooring Limited
Contents
Contents

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

Page 1
Boyes Flooring Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC478783

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,158 |  | 4,505
|  |  | 3,158 |  | 4,505
CURRENT ASSETS
Stocks | 5 | 240 |  | 240 |
Debtors | 6 | 5,366 |  | 5,875 |
Cash at bank and in hand |  | 64,698 |  | 52,312 |
|  | 70,304 |  | 58,427 |
Creditors: Amounts Falling Due Within One Year | 7 | (26,421 ) |  | (24,492 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 43,883 |  | 33,935
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 47,041 |  | 38,440
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (600 ) |  | (856 )
NET ASSETS |  |  | 46,441 |  | 37,584
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 46,440 |  | 37,583
SHAREHOLDERS' FUNDS |  |  | 46,441 |  | 37,584

Page 1
Page 2
Boyes Flooring Limited
Balance Sheet (continued)
As At 30 June 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Tommy Boyes Director
11/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Boyes Flooring Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Boyes Flooring Limited is a private company, limited by shares, incorporated in Scotland, registered number SC478783 . The registered office is 227 Dundyvan Road, Coatbridge, ML5 4AG.
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 | 20% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 20% Straight Line

2.4. 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.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
Boyes Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 1 |  | 1
| 2 |  | 2

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 2,034 | 11,995 | 5,038 | 19,067
Additions | 191 | - | 360 | 551
As at 30 June 2025 | 2,225 | 11,995 | 5,398 | 19,618
Depreciation
As at 1 July 2024 | 1,330 | 9,860 | 3,372 | 14,562
Provided during the period | 284 | 534 | 1,080 | 1,898
As at 30 June 2025 | 1,614 | 10,394 | 4,452 | 16,460
Net Book Value
As at 30 June 2025 | 611 | 1,601 | 946 | 3,158
As at 1 July 2024 | 704 | 2,135 | 1,666 | 4,505

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 240 |  | 240

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,858 |  | 4,583
Prepayments and accrued income | 1,508 |  | 1,292
| 5,366 |  | 5,875

Page 4
Page 5
Boyes Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,152 |  | 2,909
Other taxes and social security | 578 |  | 538
VAT | 4,495 |  | 5,464
Accruals and deferred income | 14,005 |  | 12,390
Director's loan account | 3,191 |  | 3,191
| 26,421 |  | 24,492

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 600 |  | 856

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2024 | 856 | 856
Deferred taxation | (256 ) | (256 )
Balance at 30 June 2025 | 600 | 600

10. Share Capital

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

11. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Tommy Boyes | 7,750 | 21,500

12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 7,750 |  | 21,500

13. Related Party Transactions
Included in creditors is a balance due to the director, Tommy Boyes, of £3,191 (2024 - £3,191)
14. Ultimate Controlling Party
The company's ultimate controlling party is Tommy Boyes by virtue of his ownership of 100% of the issued share capital in the company.
Page 5