Acorah Software Products - Accounts Production 19.1.200 false true true 31 December 2024 1 May 2024 false 1 January 2025 31 December 2025 31 December 2025 SC729017 J P Duncan A A Polson S H Cowie A M Robins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC729017 2024-12-31 SC729017 2025-12-31 SC729017 2025-01-01 2025-12-31 SC729017 frs-core:CurrentFinancialInstruments 2025-12-31 SC729017 frs-core:NetGoodwill 2025-12-31 SC729017 frs-core:NetGoodwill 2025-01-01 2025-12-31 SC729017 frs-core:NetGoodwill 2024-12-31 SC729017 frs-core:MotorVehicles 2025-12-31 SC729017 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC729017 frs-core:MotorVehicles 2024-12-31 SC729017 frs-core:PlantMachinery 2025-12-31 SC729017 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC729017 frs-core:PlantMachinery 2024-12-31 SC729017 frs-core:ShareCapital 2025-12-31 SC729017 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC729017 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC729017 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC729017 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC729017 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC729017 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC729017 1 2025-01-01 2025-12-31 SC729017 frs-bus:Director1 2025-01-01 2025-12-31 SC729017 frs-bus:Director2 2025-01-01 2025-12-31 SC729017 frs-bus:Director3 2025-01-01 2025-12-31 SC729017 frs-bus:Director4 2025-01-01 2025-12-31 SC729017 frs-countries:Scotland 2025-01-01 2025-12-31 SC729017 2024-04-30 SC729017 2024-12-31 SC729017 2024-05-01 2024-12-31 SC729017 frs-core:CurrentFinancialInstruments 2024-12-31 SC729017 frs-core:ShareCapital 2024-12-31 SC729017 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC729017
Enerquip Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors J P Duncan
A A Polson
S H Cowie
A M Robins
Company Number SC729017
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC729017
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 54,509 62,895
Tangible Assets 5 26,926 20,127
81,435 83,022
CURRENT ASSETS
Stocks 6 66,041 -
Cash at bank and in hand 8,995 798
75,036 798
Creditors: Amounts Falling Due Within One Year 8 (232,122 ) (117,876 )
NET CURRENT ASSETS (LIABILITIES) (157,086 ) (117,078 )
TOTAL ASSETS LESS CURRENT LIABILITIES (75,651 ) (34,056 )
NET LIABILITIES (75,651 ) (34,056 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (75,652 ) (34,057 )
SHAREHOLDERS' FUNDS (75,651) (34,056)
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For the year ending 31 December 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
S H Cowie
Director
25th May 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Enerquip Engineering Limited is a private company, limited by shares, incorporated in Scotland, registered number SC729017 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
2.6. 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 items.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
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3. Average Number of Employees
Average number of employees, including directors, during the period was 7 (2024: NIL)
7 -
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 83,860
As at 31 December 2025 83,860
Amortisation
As at 1 January 2025 20,965
Provided during the period 8,386
As at 31 December 2025 29,351
Net Book Value
As at 31 December 2025 54,509
As at 1 January 2025 62,895
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2025 40,253 - 40,253
Additions 12,000 6,000 18,000
As at 31 December 2025 52,253 6,000 58,253
Depreciation
As at 1 January 2025 20,126 - 20,126
Provided during the period 10,151 1,050 11,201
As at 31 December 2025 30,277 1,050 31,327
Net Book Value
As at 31 December 2025 21,976 4,950 26,926
As at 1 January 2025 20,127 - 20,127
6. Stocks
31 December 2025 31 December 2024
£ £
Work in progress 66,041 -
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8. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Amounts owed to participating interests 222,122 117,876
Other creditors 10,000 -
232,122 117,876
9. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 1 1
10. Ultimate Controlling Party
The controlling party is Enerquip Manufacturing Limited.
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