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 SC381254 Mr Calum Fraser Mrs Julia Fraser Mrs Julia Fraser iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC381254 2024-06-30 SC381254 2025-06-30 SC381254 2024-07-01 2025-06-30 SC381254 frs-core:CurrentFinancialInstruments 2025-06-30 SC381254 frs-core:Non-currentFinancialInstruments 2025-06-30 SC381254 frs-core:MotorVehicles 2025-06-30 SC381254 frs-core:MotorVehicles 2024-07-01 2025-06-30 SC381254 frs-core:MotorVehicles 2024-06-30 SC381254 frs-core:PlantMachinery 2025-06-30 SC381254 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC381254 frs-core:PlantMachinery 2024-06-30 SC381254 frs-core:ShareCapital 2025-06-30 SC381254 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC381254 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC381254 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC381254 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC381254 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC381254 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC381254 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC381254 frs-bus:OrdinaryShareClass1 2025-06-30 SC381254 frs-bus:OrdinaryShareClass2 2024-07-01 2025-06-30 SC381254 frs-bus:OrdinaryShareClass2 2025-06-30 SC381254 frs-core:DeferredTaxation 2024-07-01 2025-06-30 SC381254 frs-core:DeferredTaxation 2024-06-30 SC381254 frs-core:DeferredTaxation 2025-06-30 SC381254 frs-bus:Director1 2024-07-01 2025-06-30 SC381254 frs-bus:Director2 2024-07-01 2025-06-30 SC381254 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 SC381254 frs-countries:Scotland 2024-07-01 2025-06-30 SC381254 2023-06-30 SC381254 2024-06-30 SC381254 2023-07-01 2024-06-30 SC381254 frs-core:CurrentFinancialInstruments 2024-06-30 SC381254 frs-core:Non-currentFinancialInstruments 2024-06-30 SC381254 frs-core:ShareCapital 2024-06-30 SC381254 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC381254 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 SC381254 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30
Registered number: SC381254
Kilmorack Plant Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Graeme Scott & Co
Chartered Accountants
1A Huntly Terrace
Inverness
IV3 5PS
Kilmorack Plant Services Limited
Contents
Contents

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

Page 1
Kilmorack Plant Services Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC381254

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 63,803 |  | 72,246
|  |  | 63,803 |  | 72,246
CURRENT ASSETS
Stocks | 5 | 3,300 |  | 3,200 |
Debtors | 6 | 52,777 |  | 51,445 |
Cash at bank and in hand |  | 32,468 |  | 12 |
|  | 88,545 |  | 54,657 |
Creditors: Amounts Falling Due Within One Year | 7 | (103,695 ) |  | (72,320 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,150 ) |  | (17,663 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,653 |  | 54,583
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (18,187 ) |  | (27,676 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (13,933 ) |  | (13,727 )
NET ASSETS |  |  | 16,533 |  | 13,180
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 16,433 |  | 13,080
SHAREHOLDERS' FUNDS |  |  | 16,533 |  | 13,180

Page 1
Page 2
Kilmorack Plant Services Limited
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 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 Calum Fraser Director
31/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kilmorack Plant Services Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Kilmorack Plant Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC381254 . The registered office is Fyrish 19 Torgormack, Kilmorack, Beauly, Inverness-shire, IV4 7AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, Section 1A Small Entities, issued by the Financial Reporting Council and the Companies Act 2006. They are presented in £ sterling which is the company's functional currency.
The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Revenue (Turnover) represents the fair value of consideration received or receivable for the sale of goods and services supplied by the company, net of Value Added Tax and trade discounts. Revenue from the provision of services to repair machinery is recognised when those services are provided to the customer, the customer has accepted the work done and the collectability of the consideration due is reasonably assured. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and 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 | 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.
2.6. Financial Instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.
Trade debtors, trade creditors and directors' loans due within one year are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
Trade debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in profit and loss.
2.7. Pensions
The company's contributions to defined pension contribution plans are charged to the profit and loss account in the period to which the contributions relate.
Page 3
Page 4
Kilmorack Plant Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.8. Taxation
Taxation represents the sum of tax currently payable and deferred tax.
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 all 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. 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.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 53,830 | 88,518 | 142,348
Additions | 10,634 | - | 10,634
As at 30 June 2025 | 64,464 | 88,518 | 152,982
Depreciation
As at 1 July 2024 | 31,624 | 38,478 | 70,102
Provided during the period | 6,567 | 12,510 | 19,077
As at 30 June 2025 | 38,191 | 50,988 | 89,179
Net Book Value
As at 30 June 2025 | 26,273 | 37,530 | 63,803
As at 1 July 2024 | 22,206 | 50,040 | 72,246

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,300 |  | 3,200

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 50,252 |  | 46,531
Corporation tax recoverable assets | 2,525 |  | 2,525
VAT | - |  | 2,389
| 52,777 |  | 51,445

Page 4
Page 5
Kilmorack Plant Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,489 |  | 9,489
Trade creditors | 13,755 |  | 14,654
Bank loans and overdrafts | - |  | 14,633
Corporation tax | 17,567 |  | -
VAT | 12,422 |  | -
Net wages | - |  | 1,855
Other creditors | 1,821 |  | 854
Accruals and deferred income | 13,309 |  | 12,345
Directors' loan accounts | 35,332 |  | 18,490
| 103,695 |  | 72,320

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 18,187 |  | 27,676

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 27,676 |  | 37,165
Bank loans and overdrafts | - |  | 14,633

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2024 | 13,727 | 13,727
Deferred taxation | 206 | 206
Balance at 30 June 2025 | 13,933 | 13,933

The provision for deferred taxation is made up of accelelerated capital allowances.
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
80 Ordinary Shares of £ 1 each | 80 |  | 80
20 Ordinary A shares of £ 1 each | 20 |  | 20
| 100 |  | 100

12. Other Commitments
At 30th June 2025, the company had total commitments under non-cancellable operating leases under the remaing life of those leases (within 5 years) of £5,000 (2024 £15,000).
Page 5
Page 6
Kilmorack Plant Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
13. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 50,000 |  | 45,000

14. Related Party Transactions
At 30 June 2024 the company owed £35,332 to directors of the company (2024 £18,490). No interest has been charged to the company in respect of these loans, which are unsecured, repayable on demand and classified in creditors due within one year.
Page 6