Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC199199 Mr Nicholas Aderinto Mrs Kinga Pierzynska iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC199199 2024-08-31 SC199199 2025-08-31 SC199199 2024-09-01 2025-08-31 SC199199 frs-core:CurrentFinancialInstruments 2025-08-31 SC199199 frs-core:Non-currentFinancialInstruments 2025-08-31 SC199199 frs-core:FurnitureFittings 2025-08-31 SC199199 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC199199 frs-core:FurnitureFittings 2024-08-31 SC199199 frs-core:NetGoodwill 2025-08-31 SC199199 frs-core:NetGoodwill 2024-09-01 2025-08-31 SC199199 frs-core:NetGoodwill 2024-08-31 SC199199 frs-core:MotorVehicles 2025-08-31 SC199199 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC199199 frs-core:MotorVehicles 2024-08-31 SC199199 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC199199 frs-core:ShareCapital 2025-08-31 SC199199 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC199199 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC199199 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC199199 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC199199 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC199199 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC199199 frs-bus:Director1 2024-09-01 2025-08-31 SC199199 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC199199 frs-countries:Scotland 2024-09-01 2025-08-31 SC199199 2023-08-31 SC199199 2024-08-31 SC199199 2023-09-01 2024-08-31 SC199199 frs-core:CurrentFinancialInstruments 2024-08-31 SC199199 frs-core:Non-currentFinancialInstruments 2024-08-31 SC199199 frs-core:ShareCapital 2024-08-31 SC199199 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC199199
A and A Accounting Ltd.
Financial Statements
For The Year Ended 31 August 2025
A&A Accounting Limited
1037 Sauchiehall Street
Glasgow
G3 7TZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC199199
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,998 4,998
Tangible Assets 5 34,986 20,250
39,984 25,248
CURRENT ASSETS
Debtors 6 111,722 186,019
Cash at bank and in hand 289,343 202,250
401,065 388,269
Creditors: Amounts Falling Due Within One Year 7 (79,579 ) (66,683 )
NET CURRENT ASSETS (LIABILITIES) 321,486 321,586
TOTAL ASSETS LESS CURRENT LIABILITIES 361,470 346,834
Creditors: Amounts Falling Due After More Than One Year 8 (673 ) (673 )
NET ASSETS 360,797 346,161
CAPITAL AND RESERVES
Called up share capital 9 5,000 5,000
Profit and Loss Account 355,797 341,161
SHAREHOLDERS' FUNDS 360,797 346,161
Page 1
Page 2
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 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 Nicholas Aderinto
Director
24/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A and A Accounting Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC199199 . The registered office is 1037 Sauchiehall Street, Glasgow, G3 7TZ.
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. 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. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Plant & Machinery 10% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 10%
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.
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 asset reflects 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 or deferred 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 and deferred tax is also 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: 6 (2024: 8)
6 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 4,998
As at 31 August 2025 4,998
Net Book Value
As at 31 August 2025 4,998
As at 1 September 2024 4,998
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 8,254 83,986 92,240
Additions 24,950 - 24,950
Disposals (8,254 ) - (8,254 )
As at 31 August 2025 24,950 83,986 108,936
Depreciation
As at 1 September 2024 2,971 69,019 71,990
Provided during the period 3,435 1,496 4,931
Disposals (2,971 ) - (2,971 )
As at 31 August 2025 3,435 70,515 73,950
Net Book Value
As at 31 August 2025 21,515 13,471 34,986
As at 1 September 2024 5,283 14,967 20,250
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 61,797 31,242
Other debtors 25,000 144,852
Amounts owed by associates 24,925 9,925
111,722 186,019
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,025 999
Bank loans and overdrafts 1,516 4,971
Corporation tax 47,106 32,642
Other taxes and social security - 3,762
VAT 29,932 24,309
79,579 66,683
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 673 673
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5,000 5,000
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