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 SC271850 Neil Barr Ryan Barr Morag Barr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC271850 2024-08-31 SC271850 2025-08-31 SC271850 2024-09-01 2025-08-31 SC271850 frs-core:CurrentFinancialInstruments 2025-08-31 SC271850 frs-core:Non-currentFinancialInstruments 2025-08-31 SC271850 frs-core:BetweenOneFiveYears 2025-08-31 SC271850 frs-core:MotorVehicles 2025-08-31 SC271850 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC271850 frs-core:MotorVehicles 2024-08-31 SC271850 frs-core:PlantMachinery 2025-08-31 SC271850 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC271850 frs-core:PlantMachinery 2024-08-31 SC271850 frs-core:WithinOneYear 2025-08-31 SC271850 frs-core:ShareCapital 2025-08-31 SC271850 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC271850 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC271850 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC271850 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC271850 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC271850 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC271850 frs-bus:Director1 2024-09-01 2025-08-31 SC271850 frs-bus:Director2 2024-09-01 2025-08-31 SC271850 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC271850 frs-countries:Scotland 2024-09-01 2025-08-31 SC271850 2023-08-31 SC271850 2024-08-31 SC271850 2023-09-01 2024-08-31 SC271850 frs-core:CurrentFinancialInstruments 2024-08-31 SC271850 frs-core:Non-currentFinancialInstruments 2024-08-31 SC271850 frs-core:BetweenOneFiveYears 2024-08-31 SC271850 frs-core:WithinOneYear 2024-08-31 SC271850 frs-core:ShareCapital 2024-08-31 SC271850 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC271850
Neil Barr Decorating Services Limited
Financial Statements
For The Year Ended 31 August 2025
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC271850
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,730 100,463
75,730 100,463
CURRENT ASSETS
Stocks 5 71,554 75,555
Debtors 6 329,662 305,316
Cash at bank and in hand 376,765 220,399
777,981 601,270
Creditors: Amounts Falling Due Within One Year 7 (332,693 ) (217,259 )
NET CURRENT ASSETS (LIABILITIES) 445,288 384,011
TOTAL ASSETS LESS CURRENT LIABILITIES 521,018 484,474
Creditors: Amounts Falling Due After More Than One Year 8 (42,467 ) (62,026 )
NET ASSETS 478,551 422,448
CAPITAL AND RESERVES
Called up share capital 10 6 6
Income Statement 478,545 422,442
SHAREHOLDERS' FUNDS 478,551 422,448
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 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 Income Statement.
On behalf of the board
Neil Barr
Director
17th February 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
Neil Barr Decorating Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC271850 . The registered office is Unit 12 Whittle Place, South Newmoor Industrial Estate, Irvine, KA11 4HR.
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.
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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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: 7 (2024: 7)
7 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 21,636 140,595 162,231
As at 31 August 2025 21,636 140,595 162,231
Depreciation
As at 1 September 2024 13,996 47,772 61,768
Provided during the period 1,528 23,205 24,733
As at 31 August 2025 15,524 70,977 86,501
Net Book Value
As at 31 August 2025 6,112 69,618 75,730
As at 1 September 2024 7,640 92,823 100,463
5. Stocks
2025 2024
£ £
Stock 9,103 9,651
Work in progress 62,451 65,904
71,554 75,555
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 280,025 213,701
Other debtors 49,637 91,615
329,662 305,316
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,503 9,742
Trade creditors 84,061 66,620
Bank loans and overdrafts 19,400 21,900
Other creditors 104,975 91,283
Taxation and social security 109,754 27,714
332,693 217,259
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 30,662 30,464
Bank loans 11,805 31,562
42,467 62,026
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,503 9,742
Later than one year and not later than five years 30,662 30,464
45,165 40,206
45,165 40,206
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 6 6
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