Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC363970 Mr Kenneth Kilmartin Mr Brian Drysdale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC363970 2024-09-30 SC363970 2025-09-30 SC363970 2024-10-01 2025-09-30 SC363970 frs-core:CurrentFinancialInstruments 2025-09-30 SC363970 frs-core:Non-currentFinancialInstruments 2025-09-30 SC363970 frs-core:ComputerEquipment 2025-09-30 SC363970 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC363970 frs-core:ComputerEquipment 2024-09-30 SC363970 frs-core:FurnitureFittings 2025-09-30 SC363970 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC363970 frs-core:FurnitureFittings 2024-09-30 SC363970 frs-core:MotorVehicles 2025-09-30 SC363970 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC363970 frs-core:MotorVehicles 2024-09-30 SC363970 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC363970 frs-core:ShareCapital 2025-09-30 SC363970 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC363970 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC363970 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC363970 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC363970 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC363970 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC363970 frs-bus:Director1 2024-10-01 2025-09-30 SC363970 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 SC363970 frs-core:CurrentFinancialInstruments 1 2025-09-30 SC363970 frs-countries:Scotland 2024-10-01 2025-09-30 SC363970 2023-09-30 SC363970 2024-09-30 SC363970 2023-10-01 2024-09-30 SC363970 frs-core:CurrentFinancialInstruments 2024-09-30 SC363970 frs-core:Non-currentFinancialInstruments 2024-09-30 SC363970 frs-core:ShareCapital 2024-09-30 SC363970 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC363970 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: SC363970
Kenny Kilmartin Commercial Limited
Financial Statements
For The Year Ended 30 September 2025
Windlestrae
Newton of Kinkell
Dingwall
Ross-shire
IV7 8AS
Kenny Kilmartin Commercial Limited
Contents
Contents

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

Page 1
Kenny Kilmartin Commercial Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC363970

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,675 |  | 10,675
|  |  | 10,675 |  | 10,675
CURRENT ASSETS
Debtors | 5 | 39,527 |  | 31,714 |
Cash at bank and in hand |  | 144,922 |  | 20,196 |
|  | 184,449 |  | 51,910 |
Creditors: Amounts Falling Due Within One Year | 6 | (16,973 ) |  | (36,197 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 167,476 |  | 15,713
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 178,151 |  | 26,388
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | 136,349
NET ASSETS |  |  | 178,151 |  | 162,737
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,000 |  | 2,000
Profit and Loss Account |  |  | 176,151 |  | 160,737
SHAREHOLDERS' FUNDS |  |  | 178,151 |  | 162,737

Page 1
Page 2
Kenny Kilmartin Commercial Limited
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 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.
On behalf of the board

Mr Kenneth Kilmartin Director
10/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kenny Kilmartin Commercial Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Kenny Kilmartin Commercial Limited is a private company, limited by shares, incorporated in Scotland, registered number SC363970 . The registered office is In-Business Centre, Stadium Business park, Longman Drive, Inverness, IV1 1SU.
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:

Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

Page 3
Page 4
Kenny Kilmartin Commercial Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 1 |  | 1
| 2 |  | 2

4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 75,598 | 3,492 | 3,480 | 82,570
As at 30 September 2025 | 75,598 | 3,492 | 3,480 | 82,570
Depreciation
As at 1 October 2024 | 64,923 | 3,492 | 3,480 | 71,895
As at 30 September 2025 | 64,923 | 3,492 | 3,480 | 71,895
Net Book Value
As at 30 September 2025 | 10,675 | - | - | 10,675
As at 1 October 2024 | 10,675 | - | - | 10,675

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 39,527 |  | 31,714

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,590 |  | 7,043
Bank loans and overdrafts | - |  | 3,775
PAYE/NI | 1,895 |  | 3,276
VAT | 1,150 |  | 5,187
Bounce Back Loan | 7,338 |  | 16,916
| 16,973 |  | 36,197

Page 4
Page 5
Kenny Kilmartin Commercial Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | (136,349 )

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,000 |  | 2,000

Page 5