Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC311555 Mr R McLelland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC311555 2024-12-31 SC311555 2025-12-31 SC311555 2025-01-01 2025-12-31 SC311555 frs-core:CurrentFinancialInstruments 2025-12-31 SC311555 frs-core:Non-currentFinancialInstruments 2025-12-31 SC311555 frs-core:BetweenOneFiveYears 2025-12-31 SC311555 frs-core:FurnitureFittings 2025-12-31 SC311555 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC311555 frs-core:FurnitureFittings 2024-12-31 SC311555 frs-core:NetGoodwill 2025-12-31 SC311555 frs-core:NetGoodwill 2025-01-01 2025-12-31 SC311555 frs-core:NetGoodwill 2024-12-31 SC311555 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 SC311555 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 SC311555 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 SC311555 frs-core:PlantMachinery 2025-12-31 SC311555 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC311555 frs-core:PlantMachinery 2024-12-31 SC311555 frs-core:WithinOneYear 2025-12-31 SC311555 frs-core:ShareCapital 2025-12-31 SC311555 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC311555 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC311555 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC311555 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC311555 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC311555 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC311555 frs-core:DeferredTaxation 2025-01-01 2025-12-31 SC311555 frs-core:DeferredTaxation 2024-12-31 SC311555 frs-core:DeferredTaxation 2025-12-31 SC311555 frs-bus:Director1 2025-01-01 2025-12-31 SC311555 frs-bus:Director1 2024-12-31 SC311555 frs-bus:Director1 2025-12-31 SC311555 frs-countries:Scotland 2025-01-01 2025-12-31 SC311555 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-12-31 SC311555 2023-12-31 SC311555 2024-12-31 SC311555 2024-01-01 2024-12-31 SC311555 frs-core:CurrentFinancialInstruments 2024-12-31 SC311555 frs-core:Non-currentFinancialInstruments 2024-12-31 SC311555 frs-core:BetweenOneFiveYears 2024-12-31 SC311555 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC311555 frs-core:WithinOneYear 2024-12-31 SC311555 frs-core:ShareCapital 2024-12-31 SC311555 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC311555
Ross McLelland & Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Nuvo Scotland Limited
Ross McLelland & Company Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Ross McLelland & Company Limited
Accountants' Report
For The Year Ended 31 December 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Ross McLelland & Company Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ross McLelland & Company Limited 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 Ross McLelland & Company Limited , 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 Ross McLelland & Company Limited and state those matters that we have agreed to state to the director of Ross McLelland & Company Limited , 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 Ross McLelland & Company Limited and its director as a body for our work or for this report.
It is your duty to ensure that Ross McLelland & Company Limited 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 Ross McLelland & Company Limited . You consider that Ross McLelland & Company Limited 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 Ross McLelland & Company Limited . 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.

23 April 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Ross McLelland & Company Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC311555

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 11,700
Tangible Assets | 5 |  | 136,349 |  | 149,317
|  |  | 136,349 |  | 161,017
CURRENT ASSETS
Stocks | 6 | 3,290 |  | 2,628 |
Debtors | 7 | 5,426 |  | 4,987 |
Cash at bank and in hand |  | 1,060 |  | 188 |
|  | 9,776 |  | 7,803 |
Creditors: Amounts Falling Due Within One Year | 8 | (48,509 ) |  | (47,690 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (38,733 ) |  | (39,887 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 97,616 |  | 121,130
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (50,887 ) |  | (69,761 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,168 ) |  | (9,186 )
NET ASSETS |  |  | 39,561 |  | 42,183
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 39,461 |  | 42,083
SHAREHOLDERS' FUNDS |  |  | 39,561 |  | 42,183

Page 2
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Ross McLelland & Company Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 22 April 2026 and were signed on its behalf by:

Mr R McLelland Director
22 April 2026

The notes on pages 4 to 8 form part of these financial statements.
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Ross McLelland & Company Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ross McLelland & Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC311555 . The registered office is 1 Waverley Place, Aberdeen, AB10 1XH.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business in 2015 and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Improvements to property | 15% reducing balance and straight line 25 years
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 20% on cost

2.5. 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 profit and loss account as incurred.
2.6. 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.
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Ross McLelland & Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.8. 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.
Deferred tax
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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Ross McLelland & Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 117,000
As at 31 December 2025 | 117,000
Amortisation
As at 1 January 2025 | 105,300
Provided during the period | 11,700
As at 31 December 2025 | 117,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 11,700

5. Tangible Assets

| Land & Property
--- | ---
| Improvements to property | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 122,676 | 224,590 | 150 | 347,416
Additions | - | 1,299 | - | 1,299
Disposals | - | (4,540 ) | - | (4,540 )
As at 31 December 2025 | 122,676 | 221,349 | 150 | 344,175
Depreciation
As at 1 January 2025 | 10,103 | 187,971 | 25 | 198,099
Provided during the period | 4,897 | 9,171 | 30 | 14,098
Disposals | - | (4,371 ) | - | (4,371 )
As at 31 December 2025 | 15,000 | 192,771 | 55 | 207,826
Net Book Value
As at 31 December 2025 | 107,676 | 28,578 | 95 | 136,349
As at 1 January 2025 | 112,573 | 36,619 | 125 | 149,317

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 18,620 |  | 24,826

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Ross McLelland & Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,290 |  | 2,628

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 984 |  | 1,180
Prepayments and accrued income | 1,386 |  | -
Other debtors | 838 |  | -
Other taxes and social security | 2,218 |  | 3,807
| 5,426 |  | 4,987

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,370 |  | 8,585
Trade creditors | 749 |  | 912
Bank loans and overdrafts | 9,504 |  | 11,887
Corporation tax | 8,513 |  | 6,345
Other creditors | 127 |  | 27
Director's loan account | 20,246 |  | 19,934
| 48,509 |  | 47,690

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,070 |  | 19,440
Bank loans | 40,817 |  | 50,321
| 50,887 |  | 69,761

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 8,879

10. Secured Creditors
Of the creditors the following amounts are secured.
The company has granted a bond and floating charge in favour of Bank of Scotland PLC over all current and futureundertakings of the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 39,515 |  | 46,048

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Ross McLelland & Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 9,370 |  | 8,585
Later than one year and not later than five years | 10,070 |  | 19,440
| 19,440 |  | 28,025
| 19,440 |  | 28,025

12. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 9,186 | 9,186
Deferred taxation | (2,018 ) | (2,018 )
Balance at 31 December 2025 | 7,168 | 7,168

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,208 |  | 3,208
Later than one year and not later than five years | 1,871 |  | 5,079
| 5,079 |  | 8,287

14. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ross McLelland | (19,934 ) | - | (312 ) | - | (20,246 )

The above loan is interest free and has no fixed repayment terms.
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