Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC467069 Ferenc Szincsak Bogarka Tibor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC467069 2025-01-31 SC467069 2026-01-31 SC467069 2025-02-01 2026-01-31 SC467069 frs-core:Non-currentFinancialInstruments 2026-01-31 SC467069 frs-core:PlantMachinery 2026-01-31 SC467069 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC467069 frs-core:PlantMachinery 2025-01-31 SC467069 frs-core:ShareCapital 2026-01-31 SC467069 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC467069 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC467069 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC467069 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC467069 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC467069 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC467069 frs-bus:Director1 2025-02-01 2026-01-31 SC467069 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 SC467069 frs-countries:Scotland 2025-02-01 2026-01-31 SC467069 2024-01-31 SC467069 2025-01-31 SC467069 2024-02-01 2025-01-31 SC467069 frs-core:Non-currentFinancialInstruments 2025-01-31 SC467069 frs-core:ShareCapital 2025-01-31 SC467069 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC467069
F & B Building Scotland Limited
Financial Statements
For The Year Ended 31 January 2026
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
F & B Building Scotland Limited
Contents
Contents

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

Page 1
F & B Building Scotland Limited
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: SC467069

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 1,457
|  |  | - |  | 1,457
CURRENT ASSETS
Cash at bank and in hand |  | - |  | 82 |
|  | - |  | 82 |
Creditors: Amounts Falling Due Within One Year | 5 | (534 ) |  | (534 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (534 ) |  | (452 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (534 ) |  | 1,005
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (10,646 ) |  | (10,355 )
NET LIABILITIES |  |  | (11,180 ) |  | (9,350 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | (11,280 ) |  | (9,450 )
SHAREHOLDERS' FUNDS |  |  | (11,180) |  | (9,350)

Page 1
Page 2
F & B Building Scotland Limited
Statement of Financial Position (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Income Statement.
On behalf of the board

Ferenc Szincsak Director
15th May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
F & B Building Scotland Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
F & B Building Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC467069 . The registered office is 6 Cedar Avenue, Beith, Ayrshire, KA15 1DQ.
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.
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% Reducing Balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 February 2025 | 12,028
Disposals | (12,028 )
As at 31 January 2026 | -
Depreciation
As at 1 February 2025 | 10,571
Provided during the period | 292
Disposals | (10,863 )
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | 1,457

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 534 |  | 534

Page 3
Page 4
F & B Building Scotland Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 10,646 |  | 10,355

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4