Acorah Software Products - Accounts Production 16.8.310 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC041122 Mr T Frew Mr A Frew true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC041122 2024-10-31 SC041122 2025-10-31 SC041122 2024-11-01 2025-10-31 SC041122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC041122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC041122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 SC041122 frs-core:MotorVehicles 2025-10-31 SC041122 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC041122 frs-core:MotorVehicles 2024-10-31 SC041122 frs-core:PlantMachinery 2025-10-31 SC041122 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC041122 frs-core:PlantMachinery 2024-10-31 SC041122 frs-core:RevaluationReserve 2024-11-01 2025-10-31 SC041122 frs-core:RevaluationReserve 2024-10-31 SC041122 frs-core:RevaluationReserve 2025-10-31 SC041122 frs-core:ShareCapital 2025-10-31 SC041122 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 SC041122 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 SC041122 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC041122 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC041122 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC041122 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC041122 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC041122 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC041122 1 2024-11-01 2025-10-31 SC041122 frs-bus:Director1 2024-11-01 2025-10-31 SC041122 frs-bus:Director2 2024-11-01 2025-10-31 SC041122 frs-countries:Scotland 2024-11-01 2025-10-31 SC041122 2023-10-31 SC041122 2024-10-31 SC041122 2023-11-01 2024-10-31 SC041122 frs-core:CurrentFinancialInstruments 2024-10-31 SC041122 frs-core:RevaluationReserve 2024-10-31 SC041122 frs-core:ShareCapital 2024-10-31 SC041122 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC041122
A. Frew (haulage Contractors And Coal Merchants) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
A. Frew (haulage Contractors And Coal Merchants) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
A. Frew (haulage Contractors And Coal Merchants) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC041122

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 102,317 |  | 105,082
|  |  | 102,317 |  | 105,082
CURRENT ASSETS
Debtors | 5 | 31 |  | - |
Cash at bank and in hand |  | 45,175 |  | 50,558 |
|  | 45,206 |  | 50,558 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,346 ) |  | (40,023 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,860 |  | 10,535
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 108,177 |  | 115,617
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,457 ) |  | (15,148 )
NET ASSETS |  |  | 93,720 |  | 100,469
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10,000 |  | 10,000
Revaluation reserve | 8 |  | 71,760 |  | 73,005
Profit and Loss Account |  |  | 11,960 |  | 17,464
SHAREHOLDERS' FUNDS |  |  | 93,720 |  | 100,469

Page 1
Page 2
A. Frew (haulage Contractors And Coal Merchants) Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 T Frew Director
06/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
A. Frew (haulage Contractors And Coal Merchants) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
A. Frew (haulage Contractors And Coal Merchants) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC041122 . The registered office is 79 Sinclair Street, Stevenston, Ayrshire, KA20 4AL.
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 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.
The financial statements have been prepared under the historical cost convention. The principle accounting policies are set out below.
2.2. Going Concern Disclosure
Whilst the accounts have been prepared on a going concern basis reference should be made to the directors' report in relation to the discontinuance of trading activities and the future intentions regarding the company.
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:

Freehold | 2% straight line
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance

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.
2.4. 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.
...CONTINUED
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A. Frew (haulage Contractors And Coal Merchants) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.4. Financial Instruments - continued
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.
2.5. 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.
2.6. 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: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 November 2024 | 110,000 | 13,825 | 27,800 | 151,625
As at 31 October 2025 | 110,000 | 13,825 | 27,800 | 151,625

...CONTINUED
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A. Frew (haulage Contractors And Coal Merchants) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | 5,428 | 13,825 | 27,290 | 46,543
Provided during the period | 2,714 | - | 51 | 2,765
As at 31 October 2025 | 8,142 | 13,825 | 27,341 | 49,308
Net Book Value
As at 31 October 2025 | 101,858 | - | 459 | 102,317
As at 1 November 2024 | 104,572 | - | 510 | 105,082

Cost or valuation as at 31 October 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
At cost | 110,000 | 13,825 | 27,800 | 151,625
| 110,000 | 13,825 | 27,800 | 151,625

Included in cost or valuationof landandbuildings is freehold land of £5,000 (2024 - £5,000) which is not depreciated.
The company's land and property was revalued by an independent professional valuer on 17th July 2021 on an open market, vacant possession basis at £110,000 and this valuation is reflected in these accounts as a a fair value as at 31 October 2025. Provision has been made in these accounts for tax payable in the event of the company selling the property at its revalued figure.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 31 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 39,346 |  | 39,500
Taxation and social security | - |  | 523
| 39,346 |  | 40,023

7. Share Capital

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

Page 5
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A. Frew (haulage Contractors And Coal Merchants) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 73,005 | 17,464
Loss for the year and total comprehensive income | - | (6,749 )
Net transfer from revaluation reserve | - | 1,245
Transfer to/from Profit & Loss Account | (1,245 ) | -
As at 31 October 2025 | 71,760 | 11,960

9. Ultimate Controlling Party
The company is controlled by the directors, who each own 50% of the issued share capital.
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