Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC306941 Mr Ralph Neave Mr Ralph Neave iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC306941 2024-08-31 SC306941 2025-08-31 SC306941 2024-09-01 2025-08-31 SC306941 frs-core:Non-currentFinancialInstruments 2025-08-31 SC306941 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC306941 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC306941 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC306941 frs-core:ShareCapital 2025-08-31 SC306941 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC306941 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC306941 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 SC306941 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC306941 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC306941 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC306941 frs-bus:Director1 2024-09-01 2025-08-31 SC306941 frs-bus:Director1 2024-08-31 SC306941 frs-bus:Director1 2025-08-31 SC306941 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC306941 frs-countries:Scotland 2024-09-01 2025-08-31 SC306941 2023-08-31 SC306941 2024-08-31 SC306941 2023-09-01 2024-08-31 SC306941 frs-core:Non-currentFinancialInstruments 2024-08-31 SC306941 frs-core:ShareCapital 2024-08-31 SC306941 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC306941
Glengate Engineering Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
Glengate Engineering Services Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—6

Page 1
Glengate Engineering Services Limited
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: SC306941

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 27,157 |  | 30,175
|  |  | 27,157 |  | 30,175
CURRENT ASSETS
Debtors |  | 724 |  | 9,617 |
Cash at bank and in hand |  | 8,199 |  | 784 |
|  | 8,923 |  | 10,401 |
Creditors: Amounts Falling Due Within One Year |  | (11,609 ) |  | (20,786 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,686 ) |  | (10,385 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,471 |  | 19,790
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (2,405 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3 ) |  | (4 )
NET ASSETS |  |  | 24,468 |  | 17,381
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 24,368 |  | 17,281
SHAREHOLDERS' FUNDS |  |  | 24,468 |  | 17,381

Page 1
Page 2
Glengate Engineering Services Limited
Abridged 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Ralph Neave Director
21 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Glengate Engineering Services Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
Glengate Engineering Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC306941 . The registered office is 55 Claremont Gardens, Aberdeen, AB10 6RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis, as modified by the revaluaton of certain financial assets and liabilities and investment properties measured at fair value through profit or loss, and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Motor Vehicles | 10% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% straight line

2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
...CONTINUED
Page 3
Page 4
Glengate Engineering Services Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.4. Financial Instruments - continued
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objectice evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments, regardless of significance and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.5. Taxation
The taxation 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.
2.6. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Page 4
Page 5
Glengate Engineering Services Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be reuired to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 73,024
As at 31 August 2025 | 73,024
Depreciation
As at 1 September 2024 | 42,849
Provided during the period | 3,018
As at 31 August 2025 | 45,867
Net Book Value
As at 31 August 2025 | 27,157
As at 1 September 2024 | 30,175

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Glengate Engineering Services Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ralph Neave | 6,657 | - | 6,657 | - | -

The above loan was unsecured, interest free and repayable on demand.
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