Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC320763 Mr S Duncan Mrs G Duncan Mrs L Duncan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC320763 2025-03-31 SC320763 2026-03-31 SC320763 2025-04-01 2026-03-31 SC320763 frs-core:CurrentFinancialInstruments 2026-03-31 SC320763 frs-core:BetweenOneFiveYears 2026-03-31 SC320763 frs-core:ComputerEquipment 2026-03-31 SC320763 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC320763 frs-core:ComputerEquipment 2025-03-31 SC320763 frs-core:FurnitureFittings 2026-03-31 SC320763 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC320763 frs-core:FurnitureFittings 2025-03-31 SC320763 frs-core:NetGoodwill 2026-03-31 SC320763 frs-core:NetGoodwill 2025-04-01 2026-03-31 SC320763 frs-core:NetGoodwill 2025-03-31 SC320763 frs-core:WithinOneYear 2026-03-31 SC320763 frs-core:ShareCapital 2026-03-31 SC320763 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC320763 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC320763 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC320763 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC320763 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC320763 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC320763 frs-bus:Director1 2025-04-01 2026-03-31 SC320763 frs-bus:Director2 2025-04-01 2026-03-31 SC320763 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC320763 frs-countries:Scotland 2025-04-01 2026-03-31 SC320763 2024-03-31 SC320763 2025-03-31 SC320763 2024-04-01 2025-03-31 SC320763 frs-core:CurrentFinancialInstruments 2025-03-31 SC320763 frs-core:BetweenOneFiveYears 2025-03-31 SC320763 frs-core:WithinOneYear 2025-03-31 SC320763 frs-core:ShareCapital 2025-03-31 SC320763 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC320763
Duncan Enterprises Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC320763
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 54,824 11,482
54,824 11,482
CURRENT ASSETS
Stocks 6 26,994 28,030
Debtors 7 438,072 427,938
Cash at bank and in hand 34,185 85,462
499,251 541,430
Creditors: Amounts Falling Due Within One Year 8 (68,822 ) (75,368 )
NET CURRENT ASSETS (LIABILITIES) 430,429 466,062
TOTAL ASSETS LESS CURRENT LIABILITIES 485,253 477,544
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,014 ) (2,871 )
NET ASSETS 472,239 474,673
CAPITAL AND RESERVES
Called up share capital 9 100 1
Profit and Loss Account 472,139 474,672
SHAREHOLDERS' FUNDS 472,239 474,673
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For the year ending 31 March 2026 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 S Duncan
Director
20/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Duncan Enterprises Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC320763 . The registered office is Victoria House, 13 Victoria Street, ABERDEEN, AB10 1XB.
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 . 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. Goodwill has now been fully amortised.
2.4. 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:
Fixtures, Fittings and Equipment 15% on reducing balance
Computer Equipment 33% on cost
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 10)
11 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 60,000
As at 31 March 2026 60,000
Amortisation
As at 1 April 2025 60,000
As at 31 March 2026 60,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Fixtures, Fittings and Equipment Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 19,785 449 20,234
Additions 53,017 - 53,017
As at 31 March 2026 72,802 449 73,251
Depreciation
As at 1 April 2025 8,303 449 8,752
Provided during the period 9,675 - 9,675
As at 31 March 2026 17,978 449 18,427
Net Book Value
As at 31 March 2026 54,824 - 54,824
As at 1 April 2025 11,482 - 11,482
6. Stocks
2026 2025
£ £
Stock 26,994 28,030
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,076 1,595
Other debtors 13,339 2,686
14,415 4,281
Due after more than one year
Other debtors 423,657 423,657
438,072 427,938
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 51,341 29,217
Other creditors 14,719 11,542
Taxation and social security 2,762 34,609
68,822 75,368
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 1
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 11,500 11,500
Later than one year and not later than five years 11,500 23,000
23,000 34,500
11. Related Party Transactions
During the year, total dividends of £41,700 (2025 - £37,500) were paid to the directors.
There was no movement in the loan to SJD Investments Ltd (a company under common control) during the year. The balance in 2026 and 2025 was £423,657 and this loan is unsecured, interest free and repayable on demand.
During the year S J Duncan (Director) decreased the amount loaned to the company by £89 leaving a balance of £643 (2025 £732).  THis loan is unsecured, interest free and repayable on demand.  
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