Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC630589 Mr Adam Binnie Mr Connor Binnie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC630589 2024-05-31 SC630589 2025-05-31 SC630589 2024-06-01 2025-05-31 SC630589 frs-core:CurrentFinancialInstruments 2025-05-31 SC630589 frs-core:Non-currentFinancialInstruments 2025-05-31 SC630589 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 SC630589 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 SC630589 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 SC630589 frs-core:MotorVehicles 2025-05-31 SC630589 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC630589 frs-core:MotorVehicles 2024-05-31 SC630589 frs-core:PlantMachinery 2025-05-31 SC630589 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC630589 frs-core:PlantMachinery 2024-05-31 SC630589 frs-core:OtherReservesSubtotal 2025-05-31 SC630589 frs-core:ShareCapital 2025-05-31 SC630589 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC630589 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC630589 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC630589 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC630589 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC630589 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC630589 frs-bus:Director1 2024-06-01 2025-05-31 SC630589 frs-bus:Director2 2024-06-01 2025-05-31 SC630589 frs-core:CurrentFinancialInstruments 1 2025-05-31 SC630589 frs-core:CurrentFinancialInstruments 2 2025-05-31 SC630589 frs-countries:Scotland 2024-06-01 2025-05-31 SC630589 2023-05-31 SC630589 2024-05-31 SC630589 2023-06-01 2024-05-31 SC630589 frs-core:CurrentFinancialInstruments 2024-05-31 SC630589 frs-core:Non-currentFinancialInstruments 2024-05-31 SC630589 frs-core:OtherReservesSubtotal 2024-05-31 SC630589 frs-core:ShareCapital 2024-05-31 SC630589 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC630589 frs-core:CurrentFinancialInstruments 1 2024-05-31 SC630589 frs-core:CurrentFinancialInstruments 2 2024-05-31
Registered number: SC630589
Fletcher's Stirling Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Fletcher's Stirling Limited
Contents
Contents

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

Page 1
Fletcher's Stirling Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC630589

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 49,235 |  | 28,264
|  |  | 49,235 |  | 28,264
CURRENT ASSETS
Stocks | 5 | 12,682 |  | 12,885 |
Debtors | 6 | 25,337 |  | 22,483 |
Investments | 7 | 47,523 |  | 9,163 |
Cash at bank and in hand |  | 46,480 |  | 35,969 |
|  | 132,022 |  | 80,500 |
Creditors: Amounts Falling Due Within One Year | 8 | (90,087 ) |  | (107,091 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 41,935 |  | (26,591 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 91,170 |  | 1,673
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (63,108 ) |  | (43,931 )
NET ASSETS/(LIABILITIES) |  |  | 28,062 |  | (42,258 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Other reserves |  |  | 69,917 |  | -
Profit and Loss Account |  |  | (41,857 ) |  | (42,260 )
SHAREHOLDERS' FUNDS |  |  | 28,062 |  | (42,258)

Page 1
Page 2
Fletcher's Stirling 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 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 Adam Binnie Director
23 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fletcher's Stirling Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Fletcher's Stirling Limited is a private company, limited by shares, incorporated in Scotland, registered number SC630589 . The registered office is Unit 7 R F L House, Anderson Street, Dunblane, FK15 9AJ.
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:

Leasehold | 3% Straight Line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

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. 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
28Average number of employees, including directors, during the year was as follows: 35 (2024: 32)
35 32
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | - | 72,288 | 5,000 | 77,288
Additions | 28,000 | 1,080 | - | 29,080
As at 31 May 2025 | 28,000 | 73,368 | 5,000 | 106,368

...CONTINUED
Page 3
Page 4
Fletcher's Stirling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024 | - | 45,290 | 3,734 | 49,024
Provided during the period | 840 | 6,952 | 317 | 8,109
As at 31 May 2025 | 840 | 52,242 | 4,051 | 57,133
Net Book Value
As at 31 May 2025 | 27,160 | 21,126 | 949 | 49,235
As at 1 June 2024 | - | 26,998 | 1,266 | 28,264

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 12,682 |  | 12,885

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 25,337 |  | 22,483

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Short term deposits | 47,523 |  | 9,163

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 25,202 |  | 25,203
Bank loans and overdrafts | 31,500 |  | -
Other taxes and social security | 8,999 |  | 1,659
VAT | 23,836 |  | 53,252
Net wages | 2,747 |  | 1,664
Pension creditor | 2,123 |  | 1,772
Other loans | (8,000 ) |  | (17,000 )
Other creditors (2) | 3,680 |  | 3,680
Directors' loan accounts | - |  | 36,861
| 90,087 |  | 107,091

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 8,977 |  | 20,249
Other creditors | 54,131 |  | 23,682
| 63,108 |  | 43,931

Page 4
Page 5
Fletcher's Stirling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
10. Share Capital

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

Page 5