Acorah Software Products - Accounts Production 16.8.310 false true false 15 March 2024 31 March 2025 31 March 2025 SC803147 Mr Nadeem Asghar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC803147 2024-03-14 SC803147 2025-03-31 SC803147 2024-03-15 2025-03-31 SC803147 frs-core:CurrentFinancialInstruments 2025-03-31 SC803147 frs-core:ComputerEquipment 2025-03-31 SC803147 frs-core:ComputerEquipment 2024-03-15 2025-03-31 SC803147 frs-core:ComputerEquipment 2024-03-14 SC803147 frs-core:FurnitureFittings 2025-03-31 SC803147 frs-core:FurnitureFittings 2024-03-15 2025-03-31 SC803147 frs-core:FurnitureFittings 2024-03-14 SC803147 frs-core:PlantMachinery 2025-03-31 SC803147 frs-core:PlantMachinery 2024-03-15 2025-03-31 SC803147 frs-core:PlantMachinery 2024-03-14 SC803147 frs-core:ShareCapital 2025-03-31 SC803147 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC803147 frs-bus:PrivateLimitedCompanyLtd 2024-03-15 2025-03-31 SC803147 frs-bus:FilletedAccounts 2024-03-15 2025-03-31 SC803147 frs-bus:SmallEntities 2024-03-15 2025-03-31 SC803147 frs-bus:AuditExempt-NoAccountantsReport 2024-03-15 2025-03-31 SC803147 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-15 2025-03-31 SC803147 frs-bus:Director1 2024-03-15 2025-03-31 SC803147 frs-countries:Scotland 2024-03-15 2025-03-31
Registered number: SC803147
AT WHOLESALE SCOTLAND BELLSHILL LIMITED
Financial Statements
For the Period 15 March 2024 to 31 March 2025
KENNETH PHILLIPS & CO
24 Spiers Wharf
GLASGOW
G4 9TB
AT WHOLESALE SCOTLAND BELLSHILL LIMITED
Contents
Contents

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

Page 1
AT WHOLESALE SCOTLAND BELLSHILL LIMITED
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC803147

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,973
|  |  | 4,973
CURRENT ASSETS
Debtors | 5 | 14,030 |
Cash at bank and in hand |  | 8,619 |
|  | 22,649 |
Creditors: Amounts Falling Due Within One Year | 6 | (47,464 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (24,815 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (19,842 )
NET LIABILITIES |  |  | (19,842 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1
Profit and Loss Account |  |  | (19,843 )
SHAREHOLDERS' FUNDS |  |  | (19,842)

For the period ending 31 March 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 Nadeem Asghar Director
30th December 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
AT WHOLESALE SCOTLAND BELLSHILL LIMITED
Notes to the Financial Statements
For the Period 15 March 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
AT WHOLESALE SCOTLAND BELLSHILL LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC803147 . The registered office is Unit 14 Earn Avenue, Righead Industrial Estate, Bellshill, Scotland, ML4 3LW.
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 | 15%
Fixtures & Fittings | 15%
Computer Equipment | 15%

3. Average Number of Employees
Average number of employees, including directors, during the period was: 5
5
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 15 March 2024 | 711 | 3,445 | 1,200 | 5,356
Additions | 481 | - | - | 481
As at 31 March 2025 | 1,192 | 3,445 | 1,200 | 5,837
Depreciation
As at 15 March 2024 | - | - | - | -
Provided during the period | 107 | 517 | 240 | 864
As at 31 March 2025 | 107 | 517 | 240 | 864
Net Book Value
As at 31 March 2025 | 1,085 | 2,928 | 960 | 4,973
As at 15 March 2024 | 711 | 3,445 | 1,200 | 5,356

Page 2
Page 3
AT WHOLESALE SCOTLAND BELLSHILL LIMITED
Notes to the Financial Statements (continued)
For the Period 15 March 2024 to 31 March 2025
5. Debtors

| 31 March 2025
--- | ---
| £
Due within one year
Trade debtors | 12,651
Other debtors | 1,379
| 14,030

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Trade creditors | 12,676
Other creditors | 33,913
Taxation and social security | 875
| 47,464

7. Share Capital

| 31 March 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

Page 3