Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC148672 Mr A C McDonald Mrs J E Thomson Mrs M McDonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC148672 2024-08-31 SC148672 2025-08-31 SC148672 2024-09-01 2025-08-31 SC148672 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC148672 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC148672 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC148672 frs-core:ShareCapital 2025-08-31 SC148672 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC148672 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC148672 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC148672 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC148672 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC148672 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC148672 frs-bus:Director1 2024-09-01 2025-08-31 SC148672 frs-bus:Director2 2024-09-01 2025-08-31 SC148672 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC148672 frs-countries:Scotland 2024-09-01 2025-08-31 SC148672 2023-08-31 SC148672 2024-08-31 SC148672 2023-09-01 2024-08-31 SC148672 frs-core:CurrentFinancialInstruments 2024-08-31 SC148672 frs-core:ShareCapital 2024-08-31 SC148672 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC148672
Almico Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Almico Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Almico Limited
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Almico Limited for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Almico Limited for the year ended 31 August 2025 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 to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the directors of Almico Limited , as a body, in accordance with the terms of our engagement letter dated 25 May 2023. Our work has been undertaken solely to prepare for your approval the accounts of Almico Limited and state those matters that we have agreed to state to the directors of Almico Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Almico Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Almico 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 Almico Limited . You consider that Almico 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 Almico 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 statutory accounts.

22 April 2026

Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Page 1
Page 2
Almico Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC148672

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 627,393 |  | 633,927
|  |  | 627,393 |  | 633,927
CURRENT ASSETS
Debtors | 5 | 235 |  | 33,960 |
Cash at bank and in hand |  | 28,292 |  | 17,467 |
|  | 28,527 |  | 51,427 |
Creditors: Amounts Falling Due Within One Year | 6 | (19,886 ) |  | (15,720 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,641 |  | 35,707
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 636,034 |  | 669,634
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (52,719 )
NET ASSETS |  |  | 636,034 |  | 616,915
CAPITAL AND RESERVES
Called up share capital | 7 |  | 390,002 |  | 390,002
Profit and Loss Account |  |  | 246,032 |  | 226,913
SHAREHOLDERS' FUNDS |  |  | 636,034 |  | 616,915

Page 2
Page 3
Almico Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 A C McDonald Director
22 April 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Almico Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Almico Limited is a private company, limited by shares, incorporated in Scotland, registered number SC148672 . The registered office is Argyll House, Quarrywood Court, Livingston, West Lothian, EH54 6AX.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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 | 2% straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.
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 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 4
Page 5
Almico Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 September 2024 | 653,533
As at 31 August 2025 | 653,533
Depreciation
As at 1 September 2024 | 19,606
Provided during the period | 6,534
As at 31 August 2025 | 26,140
Net Book Value
As at 31 August 2025 | 627,393
As at 1 September 2024 | 633,927

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 235 |  | 33,960

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 206
Other creditors | 19,886 |  | 15,514
| 19,886 |  | 15,720

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 390,002 |  | 390,002

8. Related Party Disclosures
The company operates a loan account with the director, Mr A C McDonald.
During the year, the company repaid loans totalling £13,502 to the director. At the year end, the balance due to the director was £2,012 (2024: £15,514). This loan is unsecured, interest free and has no fixed repayment terms.
The company operates a loan account with Deja Hair and Beauty Ltd., a company controlled by Mr A C McDonald.
During the year, Deja Hair and Beauty Ltd. repaid loans totalling £33,729 to the company. At the year end, the balance due from Deja Hair and Beauty Ltd. was £Nil (2024: £33,729 ). This loan is unsecured, interest free and has no fixed repayment terms.
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