Acorah Software Products - Accounts Production 16.8.310 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC481106 Ms Diane Paul true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC481106 2024-06-30 SC481106 2025-06-30 SC481106 2024-07-01 2025-06-30 SC481106 frs-core:CurrentFinancialInstruments 2025-06-30 SC481106 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC481106 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC481106 frs-core:MotorVehicles 2024-07-01 2025-06-30 SC481106 frs-core:PlantMachinery 2025-06-30 SC481106 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC481106 frs-core:PlantMachinery 2024-06-30 SC481106 frs-core:ShareCapital 2025-06-30 SC481106 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC481106 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC481106 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC481106 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC481106 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC481106 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC481106 1 2024-07-01 2025-06-30 SC481106 frs-core:DeferredTaxation 2024-07-01 2025-06-30 SC481106 frs-core:DeferredTaxation 2024-06-30 SC481106 frs-core:DeferredTaxation 2025-06-30 SC481106 frs-bus:Director1 2024-07-01 2025-06-30 SC481106 frs-countries:Scotland 2024-07-01 2025-06-30 SC481106 2023-06-30 SC481106 2024-06-30 SC481106 2023-07-01 2024-06-30 SC481106 frs-core:CurrentFinancialInstruments 2024-06-30 SC481106 frs-core:ShareCapital 2024-06-30 SC481106 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC481106
BP Haulage (Scotland) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
BP Haulage (Scotland) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
BP Haulage (Scotland) Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC481106

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,012 |  | 14,683
|  |  | 11,012 |  | 14,683
CURRENT ASSETS
Debtors | 5 | 764 |  | 890 |
Cash at bank and in hand |  | 8,413 |  | 18,955 |
|  | 9,177 |  | 19,845 |
Creditors: Amounts Falling Due Within One Year | 6 | (26,323 ) |  | (33,342 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,146 ) |  | (13,497 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (6,134 ) |  | 1,186
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (2,753 ) |  | (2,790 )
NET LIABILITIES |  |  | (8,887 ) |  | (1,604 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | (8,897 ) |  | (1,614 )
SHAREHOLDERS' FUNDS |  |  | (8,887) |  | (1,604)

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Ms Diane Paul Director
13/03/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
BP Haulage (Scotland) Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
BP Haulage (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC481106 . The registered office is Quarry Cottage, Longrigg, Longriggend, Airdrie , ML6 7RT.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has ceased trading.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 & Equipment | 25% reducing balance basis
Motor Vehicles | 25% reducing balance basis
Fixtures & Fittings | 15% reducing balance basis
Computer & Office Equipment | 15% reducing balance basis

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets

| Plant & Equipment
--- | ---
| £
Cost
As at 1 July 2024 | 120,014
As at 30 June 2025 | 120,014

...CONTINUED
Page 2
Page 3
BP Haulage (Scotland) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 105,331
Provided during the period | 3,671
As at 30 June 2025 | 109,002
Net Book Value
As at 30 June 2025 | 11,012
As at 1 July 2024 | 14,683

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | - |  | 126
PAYE and NI | 764 |  | 764
| 764 |  | 890

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 61
Accrued charges | 1,797 |  | 2,355
Director's loan account | 24,526 |  | 30,926
| 26,323 |  | 33,342

The directors loan account is unsecured, interest free and has no fixed terms of repayment.
7. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 2,753 |  | 2,790

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2024 | 2,790 | 2,790
Additions | (37 ) | (37)
Balance at 30 June 2025 | 2,753 | 2,753

9. Share Capital

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

Page 3
Page 4
BP Haulage (Scotland) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
10. Ultimate Controlling Party
The ultimate controlling party is the director by virtue of her ownership of 100% of the issued share capital in the company.
Page 4