Acorah Software Products - Accounts Production 19.1.200 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC319828 Mr G Strachan Mrs F Strachan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC319828 2025-03-31 SC319828 2026-03-31 SC319828 2025-04-01 2026-03-31 SC319828 frs-core:CurrentFinancialInstruments 2026-03-31 SC319828 frs-core:ShareCapital 2026-03-31 SC319828 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC319828 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC319828 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC319828 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC319828 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC319828 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC319828 frs-bus:Director1 2025-04-01 2026-03-31 SC319828 frs-bus:Director1 2025-03-31 SC319828 frs-bus:Director1 2026-03-31 SC319828 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC319828 frs-countries:Scotland 2025-04-01 2026-03-31 SC319828 2024-03-31 SC319828 2025-03-31 SC319828 2024-04-01 2025-03-31 SC319828 frs-core:CurrentFinancialInstruments 2025-03-31 SC319828 frs-core:ShareCapital 2025-03-31 SC319828 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC319828
GDMS Engineering Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nuvo Scotland Limited
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of GDMS Engineering Ltd. for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GDMS Engineering Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of GDMS Engineering Ltd. , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of GDMS Engineering Ltd. and state those matters that we have agreed to state to the director of GDMS Engineering Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GDMS Engineering Ltd. and its director as a body for our work or for this report.
It is your duty to ensure that GDMS Engineering Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of GDMS Engineering Ltd. . You consider that GDMS Engineering Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of GDMS Engineering Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
21 April 2026
Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Balance Sheet
Registered number: SC319828
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 7,807 14,564
Cash at bank and in hand 16 5,140
7,823 19,704
Creditors: Amounts Falling Due Within One Year 5 (9,845 ) (20,604 )
NET CURRENT ASSETS (LIABILITIES) (2,022 ) (900 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,022 ) (900 )
NET LIABILITIES (2,022 ) (900 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (2,122 ) (1,000 )
SHAREHOLDERS' FUNDS (2,022) (900)
For the year ending 31 March 2026 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 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.
The financial statements were approved by the board of directors on 20 April 2026 and were signed on its behalf by:
Mr G Strachan
Director
20 April 2026
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GDMS Engineering Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC319828 . The registered office is 2 Keirhill Avenue, Westhill, AB32 6AY.
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.
2.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has ceased to trade as of 31 March 2024 and is now dormant.
2.3. 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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,632 2,632
Director's loan account 5,175 11,932
7,807 14,564
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 9,016 19,778
Accruals and deferred income 829 826
9,845 20,604
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Gair Strachan 11,932 - (6,757 ) - 5,175
The above loan is interest free and has no fixed repayment terms.
Page 3