Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC295819 Mrs Jean Gardiner Mr Alan Gardiner Mrs Jean Gardiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC295819 2024-12-31 SC295819 2025-12-31 SC295819 2025-01-01 2025-12-31 SC295819 frs-core:CurrentFinancialInstruments 2025-12-31 SC295819 frs-core:Non-currentFinancialInstruments 2025-12-31 SC295819 frs-core:BetweenOneFiveYears 2025-12-31 SC295819 frs-core:ComputerEquipment 2025-12-31 SC295819 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC295819 frs-core:ComputerEquipment 2024-12-31 SC295819 frs-core:FurnitureFittings 2025-12-31 SC295819 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC295819 frs-core:FurnitureFittings 2024-12-31 SC295819 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC295819 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC295819 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC295819 frs-core:MotorVehicles 2025-12-31 SC295819 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC295819 frs-core:MotorVehicles 2024-12-31 SC295819 frs-core:PlantMachinery 2025-12-31 SC295819 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC295819 frs-core:PlantMachinery 2024-12-31 SC295819 frs-core:WithinOneYear 2025-12-31 SC295819 frs-core:ShareCapital 2025-12-31 SC295819 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC295819 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC295819 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC295819 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC295819 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC295819 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC295819 frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC295819 frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC295819 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC295819 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC295819 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC295819 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC295819 frs-bus:Director1 2025-01-01 2025-12-31 SC295819 frs-bus:Director2 2025-01-01 2025-12-31 SC295819 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC295819 frs-countries:Scotland 2025-01-01 2025-12-31 SC295819 2023-12-31 SC295819 2024-12-31 SC295819 2024-01-01 2024-12-31 SC295819 frs-core:CurrentFinancialInstruments 2024-12-31 SC295819 frs-core:Non-currentFinancialInstruments 2024-12-31 SC295819 frs-core:BetweenOneFiveYears 2024-12-31 SC295819 frs-core:WithinOneYear 2024-12-31 SC295819 frs-core:ShareCapital 2024-12-31 SC295819 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC295819
A & J Business Services Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
M Squared Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC295819
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 85,848 18,030
Investments 5 15,000 15,000
100,848 33,030
CURRENT ASSETS
Debtors 6 7,822 23,107
Cash at bank and in hand 57,579 100,337
65,401 123,444
Creditors: Amounts Falling Due Within One Year 7 (51,044 ) (39,287 )
NET CURRENT ASSETS (LIABILITIES) 14,357 84,157
TOTAL ASSETS LESS CURRENT LIABILITIES 115,205 117,187
Creditors: Amounts Falling Due After More Than One Year 8 (366 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,428 ) (3,426 )
NET ASSETS 107,411 113,761
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 107,409 113,759
SHAREHOLDERS' FUNDS 107,411 113,761
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Page 2
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 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 Alan Gardiner
Director
26/03/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
A & J Business Services Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC295819 . The registered office is Ruach, Inverugie, Peterhead, Aberdeenshire, AB42 3DE.
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. 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 Not depreciated
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% on cost
2.4. 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 the profit and loss account as incurred.
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2.5. 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: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 - 2,020 19,200 1,268
Additions 56,136 1,883 27,995 -
Disposals - - (19,200 ) -
As at 31 December 2025 56,136 3,903 27,995 1,268
Depreciation
As at 1 January 2025 - 1,291 3,200 894
Provided during the period - 339 2,310 56
Disposals - - (3,200 ) -
As at 31 December 2025 - 1,630 2,310 950
Net Book Value
As at 31 December 2025 56,136 2,273 25,685 318
As at 1 January 2025 - 729 16,000 374
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Computer Equipment Total
£ £
Cost
As at 1 January 2025 2,647 25,135
Additions 916 86,930
Disposals - (19,200 )
As at 31 December 2025 3,563 92,865
Depreciation
As at 1 January 2025 1,720 7,105
Provided during the period 407 3,112
Disposals - (3,200 )
As at 31 December 2025 2,127 7,017
Net Book Value
As at 31 December 2025 1,436 85,848
As at 1 January 2025 927 18,030
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 15,000
As at 31 December 2025 15,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 15,000
As at 1 January 2025 15,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,005 1,940
Prepayments and accrued income 548 -
VAT 79 -
Other taxes and social security 31 -
Amounts owed by associates 5,159 21,167
7,822 23,107
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 549 -
Corporation tax 2,338 11,014
VAT - 2,581
Accruals and deferred income 1,919 1,100
Directors' loan accounts 46,238 24,592
51,044 39,287
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 366 -
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 549 -
Later than one year and not later than five years 366 -
915 -
915 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
The directors of the company own 100% of the share capital of A & J Investments (Scotland) Ltd and 50% of the share capital of Rockview Properties Ltd.
During the year under review there was transactions between the related parties.
The opening balance due from A & J Investments (Scotland) Ltd was £234.28. No income was received from them during the year, and the amount outstanding at the year end remained £234.28.
The opening balance due from Rockview Properties Ltd was £20,932.45. During the year, Rockview Properties Ltd repaid £16,008.16 to A & J Business Services Ltd. At the balance sheet date, the remaining amount outstanding was £4,924.30.
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