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 SC507933 Mr Alexander Hogg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC507933 2024-06-30 SC507933 2025-06-30 SC507933 2024-07-01 2025-06-30 SC507933 frs-core:CurrentFinancialInstruments 2025-06-30 SC507933 frs-core:Non-currentFinancialInstruments 2025-06-30 SC507933 frs-core:BetweenOneFiveYears 2025-06-30 SC507933 frs-core:ComputerEquipment 2025-06-30 SC507933 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC507933 frs-core:ComputerEquipment 2024-06-30 SC507933 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC507933 frs-core:MotorVehicles 2025-06-30 SC507933 frs-core:MotorVehicles 2024-07-01 2025-06-30 SC507933 frs-core:MotorVehicles 2024-06-30 SC507933 frs-core:PlantMachinery 2025-06-30 SC507933 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC507933 frs-core:PlantMachinery 2024-06-30 SC507933 frs-core:WithinOneYear 2025-06-30 SC507933 frs-core:ShareCapital 2025-06-30 SC507933 frs-core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC507933 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC507933 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC507933 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC507933 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC507933 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC507933 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC507933 frs-bus:Director1 2024-07-01 2025-06-30 SC507933 frs-bus:Director1 2024-06-30 SC507933 frs-bus:Director1 2025-06-30 SC507933 frs-core:CurrentFinancialInstruments 1 2025-06-30 SC507933 frs-core:CurrentFinancialInstruments 3 2025-06-30 SC507933 frs-countries:Scotland 2024-07-01 2025-06-30 SC507933 2023-06-30 SC507933 2024-06-30 SC507933 2023-07-01 2024-06-30 SC507933 frs-core:CurrentFinancialInstruments 2024-06-30 SC507933 frs-core:Non-currentFinancialInstruments 2024-06-30 SC507933 frs-core:BetweenOneFiveYears 2024-06-30 SC507933 frs-core:MotorVehicles 2023-07-01 2024-06-30 SC507933 frs-core:WithinOneYear 2024-06-30 SC507933 frs-core:ShareCapital 2023-06-30 SC507933 frs-core:ShareCapital 2024-06-30 SC507933 frs-core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 SC507933 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-06-30 SC507933 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC507933 frs-core:CurrentFinancialInstruments 1 2024-06-30 SC507933 frs-core:CurrentFinancialInstruments 3 2024-06-30
Registered number: SC507933
Hoggs of Edinburgh Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Count On You Ltd
AAT
10c Ridge Way
Donibristle Ind Est
Dalgety Bay
Fife
KY11 9JN
Hoggs of Edinburgh Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
Hoggs of Edinburgh Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC507933

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 76,985 |  | 96,267
|  |  | 76,985 |  | 96,267
CURRENT ASSETS
Stocks | 5 | 6,367 |  | 9,153 |
Debtors | 6 | 61,483 |  | 201,028 |
Cash at bank and in hand |  | 184,506 |  | 81,262 |
|  | 252,356 |  | 291,443 |
Creditors: Amounts Falling Due Within One Year | 7 | (67,377 ) |  | (78,466 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 184,979 |  | 212,977
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 261,964 |  | 309,244
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (40,373 ) |  | (59,394 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (19,246 ) |  | (24,066 )
NET ASSETS |  |  | 202,345 |  | 225,784
CAPITAL AND RESERVES
Called up share capital | 10 |  | 20 |  | 20
Profit and Loss Account |  |  | 202,325 |  | 225,764
SHAREHOLDERS' FUNDS |  |  | 202,345 |  | 225,784

Page 1
Page 2
Hoggs of Edinburgh Ltd
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 Alexander Hogg Director
5th March 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Hoggs of Edinburgh Ltd
Statement of Changes in Equity
For The Year Ended 30 June 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 July 2023 | 20 | 250,338 | 250,358
Profit for the year and total comprehensive income | - | 13,426 | 13,426
Dividends paid | - | (38,000) | (38,000)
As at 30 June 2024 and 1 July 2024 | 20 | 225,764 | 225,784
Profit for the year and total comprehensive income | - | 14,890 | 14,890
Dividends paid | - | (38,329) | (38,329)
As at 30 June 2025 | 20 | 202,325 | 202,345

Page 3
Page 4
Hoggs of Edinburgh Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Hoggs of Edinburgh Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC507933 . The registered office is 10 Lily Terrace, Edinburgh, EH11 1PN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Note that in the prior year, hire of plant and equipment was included within operating expenses; however it is considered more appropriate to include this expense in cost of sales therefore that is how it has been disclosed in the current year. No prior year adjustment is considered necessary.
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% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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Page 5
Hoggs of Edinburgh Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Financial Instruments
Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Basic financial liabilities, including trade and other payables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 12)
11 12
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 18,831 | 109,685 | 1,217 | 129,733
As at 30 June 2025 | 18,831 | 109,685 | 1,217 | 129,733
Depreciation
As at 1 July 2024 | 10,914 | 21,937 | 615 | 33,466
Provided during the period | 1,582 | 17,550 | 150 | 19,282
As at 30 June 2025 | 12,496 | 39,487 | 765 | 52,748
Net Book Value
As at 30 June 2025 | 6,335 | 70,198 | 452 | 76,985
As at 1 July 2024 | 7,917 | 87,748 | 602 | 96,267

Page 5
Page 6
Hoggs of Edinburgh Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 43,372 |  | 54,216

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 6,367 |  | 9,153

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 27,892 |  | 156,593
Prepayments and accrued income | 2,377 |  | 2,845
Rental deposit | 4,080 |  | 4,080
Other debtors receivable | 25,586 |  | 33,139
VAT | 1,548 |  | 4,371
| 61,483 |  | 201,028

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,510 |  | 12,510
Trade creditors | 14,061 |  | 15,732
Bank loans and overdrafts | 5,469 |  | 6,563
Corporation tax | 934 |  | -
Other taxes and social security | 6,482 |  | 11,125
Other creditors | 6,530 |  | 7,804
Accruals and deferred income | 218 |  | 983
Director's loan account | 21,173 |  | 23,749
| 67,377 |  | 78,466

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 40,373 |  | 53,925
Bank loans | - |  | 5,469
| 40,373 |  | 59,394

Page 6
Page 7
Hoggs of Edinburgh Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 12,510 |  | 12,510
Later than one year and not later than five years | 40,373 |  | 53,925
| 52,883 |  | 66,435
| 52,883 |  | 66,435

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

11. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Alexander Hogg | (23,749 ) | (52,486 ) | 55,062 | - | (21,173 )

The above loan is unsecured, interest free and repayable on demand.
Page 7