Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC258427 Mr James Liddell Mr Edward Watt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC258427 2024-10-31 SC258427 2025-10-31 SC258427 2024-11-01 2025-10-31 SC258427 frs-core:CurrentFinancialInstruments 2025-10-31 SC258427 frs-core:ComputerEquipment 2025-10-31 SC258427 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC258427 frs-core:ComputerEquipment 2024-10-31 SC258427 frs-core:FurnitureFittings 2025-10-31 SC258427 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC258427 frs-core:FurnitureFittings 2024-10-31 SC258427 frs-core:NetGoodwill 2025-10-31 SC258427 frs-core:NetGoodwill 2024-11-01 2025-10-31 SC258427 frs-core:NetGoodwill 2024-10-31 SC258427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC258427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC258427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 SC258427 frs-core:PlantMachinery 2025-10-31 SC258427 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC258427 frs-core:PlantMachinery 2024-10-31 SC258427 frs-core:ShareCapital 2025-10-31 SC258427 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC258427 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC258427 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC258427 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC258427 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC258427 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC258427 frs-bus:Director1 2024-11-01 2025-10-31 SC258427 frs-bus:Director2 2024-11-01 2025-10-31 SC258427 frs-countries:Scotland 2024-11-01 2025-10-31 SC258427 2023-10-31 SC258427 2024-10-31 SC258427 2023-11-01 2024-10-31 SC258427 frs-core:CurrentFinancialInstruments 2024-10-31 SC258427 frs-core:ShareCapital 2024-10-31 SC258427 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC258427
C.L. Flooring Solutions Ltd.
Financial Statements
For The Year Ended 31 October 2025
C.L. Flooring Solutions Ltd.
Contents
Contents

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

Page 1
C.L. Flooring Solutions Ltd.
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC258427

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | - |  | 335,547
|  |  | - |  | 335,547
CURRENT ASSETS
Stocks | 6 | 5,384 |  | 4,862 |
Debtors | 7 | 346,002 |  | 257,924 |
Cash at bank and in hand |  | 314,780 |  | 225,353 |
|  | 666,166 |  | 488,139 |
Creditors: Amounts Falling Due Within One Year | 8 | (306,319 ) |  | (654,282 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 359,847 |  | (166,143 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 359,847 |  | 169,404
NET ASSETS |  |  | 359,847 |  | 169,404
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 359,747 |  | 169,304
SHAREHOLDERS' FUNDS |  |  | 359,847 |  | 169,404

Page 1
Page 2
C.L. Flooring Solutions Ltd.
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 James Liddell Director
10/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
C.L. Flooring Solutions Ltd.
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
C.L. Flooring Solutions Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC258427 . The registered office is 56 Coltness Street, Queenslie Industrial Estate, Glasgow, G33 4JD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 | 1% on cost
Plant & Machinery | 20% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

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.
Page 3
Page 4
C.L. Flooring Solutions Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. 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: 14 (2024: 16)
14 16
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 15,500
As at 31 October 2025 | 15,500
Amortisation
As at 1 November 2024 | 15,500
As at 31 October 2025 | 15,500
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

Page 4
Page 5
C.L. Flooring Solutions Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 381,053 | 35,442 | 1,557 | 5,821 | 423,873
Disposals | (381,053 ) | - | - | - | (381,053 )
As at 31 October 2025 | - | 35,442 | 1,557 | 5,821 | 42,820
Depreciation
As at 1 November 2024 | 45,506 | 35,442 | 1,557 | 5,821 | 88,326
Disposals | (45,506 ) | - | - | - | (45,506 )
As at 31 October 2025 | - | 35,442 | 1,557 | 5,821 | 42,820
Net Book Value
As at 31 October 2025 | - | - | - | - | -
As at 1 November 2024 | 335,547 | - | - | - | 335,547

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 5,384 |  | 4,862

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 305,939 |  | 225,348
VAT | 40,063 |  | 32,576
| 346,002 |  | 257,924

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 91,445 |  | 113,405
Bank loans and overdrafts | 63,741 |  | 2,329
Corporation tax | 52,699 |  | 20,569
Other taxes and social security | 18,877 |  | 12,013
Other creditors | 2,959 |  | 2,650
Accruals and deferred income | 1,750 |  | 2,000
Directors' loan accounts | 74,848 |  | 501,316
| 306,319 |  | 654,282

Page 5
Page 6
C.L. Flooring Solutions Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Contingent Liabilities

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
At the end of the period | 292,920 |  | 366,150

Employee Ownership Trust
On 28th October 2024 the entire issued share capital of the company (C.L Flooring Solutions Limited) was aquired by C.L Flooring Solutions EOT Trustee Limited, acting as the trustee of an Employee Ownership Trust established for the benefit of current and future employees of C.L Flooring Solutions Limited.
The shares were aquired for a total consideration of £1,366,150 of which £1,000,000 was paid on completion and funded by a gift from C.L Flooring Solutions Limited. The balance (the deferred consideration) will be paid in future periods and is expected to be financed by further gifts from the company.
The total gift to the Trust in the year, amounted to £73,230.
Page 6