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 SC328605 Mr Greg Clarkson Mr Stephen Owens Mr Greg Clarkson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC328605 2024-08-31 SC328605 2025-08-31 SC328605 2024-09-01 2025-08-31 SC328605 frs-core:CurrentFinancialInstruments 2025-08-31 SC328605 frs-core:Non-currentFinancialInstruments 2025-08-31 SC328605 frs-core:ComputerEquipment 2025-08-31 SC328605 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC328605 frs-core:ComputerEquipment 2024-08-31 SC328605 frs-core:FurnitureFittings 2025-08-31 SC328605 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC328605 frs-core:FurnitureFittings 2024-08-31 SC328605 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 SC328605 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC328605 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC328605 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC328605 frs-core:ShareCapital 2025-08-31 SC328605 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC328605 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC328605 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC328605 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC328605 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC328605 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC328605 frs-bus:Director1 2024-09-01 2025-08-31 SC328605 frs-bus:Director2 2024-09-01 2025-08-31 SC328605 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC328605 frs-countries:Scotland 2024-09-01 2025-08-31 SC328605 2023-08-31 SC328605 2024-08-31 SC328605 2023-09-01 2024-08-31 SC328605 frs-core:CurrentFinancialInstruments 2024-08-31 SC328605 frs-core:Non-currentFinancialInstruments 2024-08-31 SC328605 frs-core:ShareCapital 2024-08-31 SC328605 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC328605
Clarkson Owens Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Clarkson Owens Recruitment Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Clarkson Owens Recruitment Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC328605

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,760 |  | 7,696
|  |  | 4,760 |  | 7,696
CURRENT ASSETS
Debtors | 5 | 495,943 |  | 443,098 |
Cash at bank and in hand |  | 171,141 |  | 112,571 |
|  | 667,084 |  | 555,669 |
Creditors: Amounts Falling Due Within One Year | 6 | (422,104 ) |  | (275,392 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 244,980 |  | 280,277
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 249,740 |  | 287,973
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (242,558 ) |  | 252,635
NET ASSETS |  |  | 7,182 |  | 540,608
CAPITAL AND RESERVES
Called up share capital | 8 |  | 76 |  | 74
Profit and Loss Account |  |  | 7,106 |  | 540,534
SHAREHOLDERS' FUNDS |  |  | 7,182 |  | 540,608

Page 1
Page 2
Clarkson Owens Recruitment 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 Greg Clarkson Director
12/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Clarkson Owens Recruitment Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Clarkson Owens Recruitment Limited is a private company, limited by shares, incorporated in Scotland, registered number SC328605 . The registered office is 5/1 14 Mitchell Lane, Glasgow, G1 3NU.
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 | 2% reducing balance
Leasehold | 2% reducing balance
Plant & Machinery | 20% on cost
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% on cost
Computer Equipment | 20% on cost

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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 as follows: 7 (2024: 6)
7 6
Page 3
Page 4
Clarkson Owens Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 61,434 | 57,240 | 118,674
Additions | - | 1,000 | 1,000
As at 31 August 2025 | 61,434 | 58,240 | 119,674
Depreciation
As at 1 September 2024 | 56,005 | 54,973 | 110,978
Provided during the period | 2,774 | 1,162 | 3,936
As at 31 August 2025 | 58,779 | 56,135 | 114,914
Net Book Value
As at 31 August 2025 | 2,655 | 2,105 | 4,760
As at 1 September 2024 | 5,429 | 2,267 | 7,696

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 494,313 |  | 441,468
Other debtors | 1,630 |  | 1,630
| 495,943 |  | 443,098

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,134 |  | 17,904
Corporation tax | 132,048 |  | 110,157
Other taxes and social security | 10,656 |  | 14,171
VAT | 67,414 |  | 47,389
Accruals and deferred income | 128,852 |  | 35,771
Directors' loan accounts | 75,000 |  | 50,000
| 422,104 |  | 275,392

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 242,558 |  | (252,635 )

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 76 |  | 74

Page 4