Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC080612 Alexander Bicket true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC080612 2024-05-31 SC080612 2025-05-31 SC080612 2024-06-01 2025-05-31 SC080612 frs-core:CurrentFinancialInstruments 2025-05-31 SC080612 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC080612 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC080612 frs-core:LandBuildings 2025-05-31 SC080612 frs-core:LandBuildings 2024-06-01 2025-05-31 SC080612 frs-core:LandBuildings 2024-05-31 SC080612 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 SC080612 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC080612 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC080612 frs-core:PlantMachinery 2025-05-31 SC080612 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC080612 frs-core:PlantMachinery 2024-05-31 SC080612 frs-core:ShareCapital 2025-05-31 SC080612 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC080612 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC080612 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC080612 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC080612 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC080612 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC080612 1 2024-06-01 2025-05-31 SC080612 frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC080612 frs-core:UnlistedNon-exchangeTraded 2024-05-31 SC080612 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 SC080612 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC080612 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC080612 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 SC080612 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC080612 frs-bus:Director1 2024-06-01 2025-05-31 SC080612 frs-countries:Scotland 2024-06-01 2025-05-31 SC080612 2023-05-31 SC080612 2024-05-31 SC080612 2023-06-01 2024-05-31 SC080612 frs-core:CurrentFinancialInstruments 2024-05-31 SC080612 frs-core:ShareCapital 2024-05-31 SC080612 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC080612
Alex Bicket Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Alex Bicket Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Alex Bicket Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC080612

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,024,597 |  | 1,052,952
Investments | 5 |  | 3,149 |  | 2,534
|  |  | 1,027,746 |  | 1,055,486
CURRENT ASSETS
Stocks | 6 | 131,058 |  | 150,530 |
Debtors | 7 | 99,523 |  | 102,897 |
Cash at bank and in hand |  | 10,992,503 |  | 10,386,309 |
|  | 11,223,084 |  | 10,639,736 |
Creditors: Amounts Falling Due Within One Year | 8 | (318,388 ) |  | (259,421 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,904,696 |  | 10,380,315
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,932,442 |  | 11,435,801
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (31,127 ) |  | (37,285 )
NET ASSETS |  |  | 11,901,315 |  | 11,398,516
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 11,891,315 |  | 11,388,516
SHAREHOLDERS' FUNDS |  |  | 11,901,315 |  | 11,398,516

Page 1
Page 2
Alex Bicket Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Alexander Bicket Director
20/01/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Alex Bicket Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Alex Bicket Limited is a private company, limited by shares, incorporated in Scotland, registered number SC080612 . The registered office is Redwells farm, Kilwinning, Ayrshire, KA13 7RW.
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 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.
These financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
2.2. Going Concern Disclosure
The director has 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
Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.
The company recognises revenue when the amount of revenue and related cost can be reliably measured, it is probable that the collectability of the related receivables is reasonably assured and when the specific criteria for each of the company's activities are met.
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:

Freehold heritable property | 2% straight line
Agricultural buildings | 5% straight line
Plant, machinery and equipment | 25% reducing balance
Motor vehicles | 25% reducing balance
Computer equipment | 33% straight line
Computer Equipment | 33% straight line

Freehold land is not depreciated.
Impairment of fixed assets
At each reporting date, the company reviews the carrying amounts of its tangible and intangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists, the recoverable amount of the asset is estimated in order to determine the amount of the
impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Page 3
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Alex Bicket Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value. Cost is based on the cost of purchase on a first in, first out basis. Net realisable value is based on estimated selling price less additional costs to completion and
disposal.
2.6. Financial Instruments
Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.
The company has two main categories of financial instruments, which are loans and other receivables and other financial liabilities:
Loans and other receivables
Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Upon recognition, these assets are measured at fair value less directly related transaction expenses. In successive periods these are measured at amortised cost, and any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal
value less any allowance for credit losses.
Other financial liabilities
Other financial liabilities are recognised initially at fair value, net of transaction costs incurred. In successive periods these are measured at amortised cost. Any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value.
Impairment of financial instruments
Aprovision for impairment is established when there is objective evidence that, as a result of one or more events that occurred after the initial recognition, the estimated future cash flows have been impacted.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 4
Page 5
Alex Bicket Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.8. Pensions
The company operates a money purchase pension scheme in the form of employee personal pension plans. The contracts are between the individual and the pension provider and all funds are held externally by a third party pension provider. Pension contributions are charged to the profit and loss account in the period to which they relate.
2.9. Cash and cash equivalents
Cash and cash equivalents comprise cash held by the company and short term bank deposits with an original maturity of three months or less from inception and are subject to insignificant risk of changes in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 1,086,686 | 748,540 | 1,835,226
Additions | - | 14,141 | 14,141
Disposals | - | (6,600 ) | (6,600 )
As at 31 May 2025 | 1,086,686 | 756,081 | 1,842,767
Depreciation
As at 1 June 2024 | 188,051 | 594,223 | 782,274
Provided during the period | 2,731 | 38,199 | 40,930
Disposals | - | (5,034 ) | (5,034 )
As at 31 May 2025 | 190,782 | 627,388 | 818,170
Net Book Value
As at 31 May 2025 | 895,904 | 128,693 | 1,024,597
As at 1 June 2024 | 898,635 | 154,317 | 1,052,952

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 2,534
Additions | 615
As at 31 May 2025 | 3,149

...CONTINUED
Page 5
Page 6
Alex Bicket Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 3,149
As at 1 June 2024 | 2,534

This represents an investment in the share capital of a trading co-operative.
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 131,058 |  | 150,530

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,083 |  | 1,609
Other debtors | 97,440 |  | 101,288
| 99,523 |  | 102,897

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 19,072 |  | 24,745
Other creditors | 102,704 |  | 72,367
Taxation and social security | 196,612 |  | 162,309
| 318,388 |  | 259,421

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Page 6
Page 7
Alex Bicket Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
10. Related Party Transactions
The company paid a grazing charge at market value to the director for the use from time to time of land in his ownership. No grazing charge was paid in the year nor the prior year.
During the year services of £26,260 (2024: £30,076) were provided to the company at market value from a business under the control of a family member.
11. Ultimate Controlling Party
The director is in control of the company by virtue of his and his late wife's entire ownership of the issued share capital.
12. Director's advances, credits and guarantees
Included within "creditors: amounts falling due within one year" is an amount due to the Director of £55,304 (2024: £57,467). The balance on the director's loan account is interest free and repayable on demand.
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