Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC200010 Michael Wishart Donna Wishart Lydia Wishart Conor Wishart Donna Wishart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC200010 2025-03-31 SC200010 2026-03-31 SC200010 2025-04-01 2026-03-31 SC200010 frs-core:CurrentFinancialInstruments 2026-03-31 SC200010 frs-core:Non-currentFinancialInstruments 2026-03-31 SC200010 frs-core:ComputerEquipment 2026-03-31 SC200010 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC200010 frs-core:ComputerEquipment 2025-03-31 SC200010 frs-core:MotorVehicles 2026-03-31 SC200010 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC200010 frs-core:MotorVehicles 2025-03-31 SC200010 frs-core:PlantMachinery 2026-03-31 SC200010 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC200010 frs-core:PlantMachinery 2025-03-31 SC200010 frs-core:ShareCapital 2026-03-31 SC200010 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC200010 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC200010 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC200010 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC200010 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC200010 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC200010 frs-bus:Director1 2025-04-01 2026-03-31 SC200010 frs-bus:Director2 2025-04-01 2026-03-31 SC200010 frs-bus:Director3 2025-04-01 2026-03-31 SC200010 frs-bus:Director4 2025-04-01 2026-03-31 SC200010 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC200010 frs-countries:Scotland 2025-04-01 2026-03-31 SC200010 2024-03-31 SC200010 2025-03-31 SC200010 2024-04-01 2025-03-31 SC200010 frs-core:CurrentFinancialInstruments 2025-03-31 SC200010 frs-core:Non-currentFinancialInstruments 2025-03-31 SC200010 frs-core:ShareCapital 2025-03-31 SC200010 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC200010
EDINBURGH CORE CUTTING SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
EDINBURGH CORE CUTTING SERVICES LIMITED
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
EDINBURGH CORE CUTTING SERVICES LIMITED
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: SC200010

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,875 |  | 36,820
|  |  | 33,875 |  | 36,820
CURRENT ASSETS
Debtors | 5 | 262,331 |  | 248,963 |
Cash at bank and in hand |  | 1,515 |  | 16,459 |
|  | 263,846 |  | 265,422 |
Creditors: Amounts Falling Due Within One Year | 6 | (114,851 ) |  | (75,520 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 148,995 |  | 189,902
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 182,870 |  | 226,722
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,104 ) |  | (14,048 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,468 ) |  | (9,205 )
NET ASSETS |  |  | 167,298 |  | 203,469
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Income Statement |  |  | 167,297 |  | 203,468
SHAREHOLDERS' FUNDS |  |  | 167,298 |  | 203,469

Page 1
Page 2
EDINBURGH CORE CUTTING SERVICES LIMITED
Statement of Financial Position (continued)
As At 31 March 2026
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 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 Income Statement.
On behalf of the board

Michael Wishart Director
15 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
EDINBURGH CORE CUTTING SERVICES LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
EDINBURGH CORE CUTTING SERVICES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC200010 . The registered office is 7d Pentland Industrial Estate, Loanhead, EH20 9QH.
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. 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:

Plant & Machinery | 20% straight line
Motor Vehicles | 25% straight line
Computer Equipment | 33.3% straight line

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 years and items that are never taxable or deductible.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 10)
10 10
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 159,023 | 12,691 | 1,632 | 173,346
Additions | - | 17,500 | 359 | 17,859
As at 31 March 2026 | 159,023 | 30,191 | 1,991 | 191,205
Depreciation
As at 1 April 2025 | 134,463 | 1,410 | 653 | 136,526
Provided during the period | 11,129 | 9,091 | 584 | 20,804
As at 31 March 2026 | 145,592 | 10,501 | 1,237 | 157,330

...CONTINUED
Page 3
Page 4
EDINBURGH CORE CUTTING SERVICES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 13,431 | 19,690 | 754 | 33,875
As at 1 April 2025 | 24,560 | 11,281 | 979 | 36,820

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 112,380 |  | 124,904
Amounts owed by participating interests | 107,310 |  | 107,310
Other debtors | 42,641 |  | 16,749
| 262,331 |  | 248,963

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 26,026 |  | 18,238
Bank loans and overdrafts | 8,333 |  | 8,333
Other creditors | 9,022 |  | 7,128
Taxation and social security | 71,470 |  | 41,821
| 114,851 |  | 75,520

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,104 |  | 14,048

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4