Acorah Software Products - Accounts Production 19.2.350 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC673689 Mrs N McGrenaghan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC673689 2024-09-30 SC673689 2025-09-30 SC673689 2024-10-01 2025-09-30 SC673689 frs-core:CurrentFinancialInstruments 2025-09-30 SC673689 frs-core:Non-currentFinancialInstruments 2025-09-30 SC673689 frs-core:BetweenOneFiveYears 2025-09-30 SC673689 frs-core:PlantMachinery 2025-09-30 SC673689 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC673689 frs-core:PlantMachinery 2024-09-30 SC673689 frs-core:WithinOneYear 2025-09-30 SC673689 frs-core:ShareCapital 2025-09-30 SC673689 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC673689 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC673689 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC673689 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC673689 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC673689 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC673689 frs-bus:Director1 2024-10-01 2025-09-30 SC673689 frs-countries:Scotland 2024-10-01 2025-09-30 SC673689 2023-09-30 SC673689 2024-09-30 SC673689 2023-10-01 2024-09-30 SC673689 frs-core:CurrentFinancialInstruments 2024-09-30 SC673689 frs-core:Non-currentFinancialInstruments 2024-09-30 SC673689 frs-core:BetweenOneFiveYears 2024-09-30 SC673689 frs-core:WithinOneYear 2024-09-30 SC673689 frs-core:ShareCapital 2024-09-30 SC673689 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC673689
Mulroy Construction Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Blyth Accountants Limited
Chartered Certified Accountants
Merlin House, Suite 5
20 Mossland Road
Glasgow
G52 4XZ
Mulroy Construction Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Mulroy Construction Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC673689

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Fixed Assets | 4 |  | 156,473 |  | 3,885
|  |  | 156,473 |  | 3,885
CURRENT ASSETS
Debtors | 5 | 275,034 |  | 177,386 |
Cash at bank and in hand |  | 15,244 |  | 13,576 |
|  | 290,278 |  | 190,962 |
Creditors: Amounts Falling Due Within One Year | 6 | (99,860 ) |  | (63,711 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 190,418 |  | 127,251
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 346,891 |  | 131,136
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (138,329 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (23,844 ) |  | (738 )
NET ASSETS |  |  | 184,718 |  | 130,398
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 184,717 |  | 130,397
SHAREHOLDERS' FUNDS |  |  | 184,718 |  | 130,398

Page 1
Page 2
Mulroy Construction Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 her 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

Mrs N McGrenaghan Director
20 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mulroy Construction Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Mulroy Construction Ltd is a private company, limited by shares, registered in Scotland, company registration number SC673689 . The registered office is 86 Fullarton Avenue, Glasgow, G32 8YJ.
The presentation currency of the financial statements is 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 have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
Judgements
The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The director consider there to be no such significant judgements.
Provisions
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised when the significant risks and rewards of ownership of the goods and services have transferred to the buyer
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc | 25% on cost

Tangible fixed assets are included at cost less accumulated depreciation and impairment.
Impairment of tangible fixed assets
At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.
2.6. 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.
Page 3
Page 4
Mulroy Construction Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and investments in non-puttable ordinary shares.
Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
2.8. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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.
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
With the exception of changes arising on the initial recognition of a business combination, the tax expense is
presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Fixed Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 October 2024 | 15,866
Additions | 174,573
As at 30 September 2025 | 190,439
Depreciation
As at 1 October 2024 | 11,981
Provided during the period | 21,985
As at 30 September 2025 | 33,966
Net Book Value
As at 30 September 2025 | 156,473
As at 1 October 2024 | 3,885

Page 4
Page 5
Mulroy Construction Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value of £148,335 (2024: £Nil).
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 105,787 |  | 39,979
Other debtors | 137,882 |  | 137,407
| 243,669 |  | 177,386
Due after more than one year
Other debtors | 31,365 |  | -
| 275,034 |  | 177,386

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 36,403 |  | -
Trade creditors | 27,801 |  | 17,109
Other creditors | 35,687 |  | 26,947
Taxation and social security | (31 ) |  | 19,655
| 99,860 |  | 63,711

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 138,329 |  | -

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 36,403 |  | -
Later than one year and not later than five years | 138,329 |  | -
| 174,732 |  | -
| 174,732 |  | -

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