Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC541582 K G McKillop iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC541582 2024-08-31 SC541582 2025-08-31 SC541582 2024-09-01 2025-08-31 SC541582 frs-core:CurrentFinancialInstruments 2025-08-31 SC541582 frs-core:ComputerEquipment 2025-08-31 SC541582 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC541582 frs-core:ComputerEquipment 2024-08-31 SC541582 frs-core:ShareCapital 2025-08-31 SC541582 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC541582 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC541582 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC541582 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC541582 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC541582 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC541582 frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC541582 frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC541582 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC541582 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC541582 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC541582 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC541582 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC541582 frs-bus:Director1 2024-09-01 2025-08-31 SC541582 frs-countries:Scotland 2024-09-01 2025-08-31 SC541582 2023-08-31 SC541582 2024-08-31 SC541582 2023-09-01 2024-08-31 SC541582 frs-core:CurrentFinancialInstruments 2024-08-31 SC541582 frs-core:ShareCapital 2024-08-31 SC541582 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC541582
AML Design Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director K G McKillop
Company Number SC541582
Registered Office 3 Bernham Avenue
Stonehaven
Kincardineshire
AB39 2WD
Page 1
Page 2
Balance Sheet
Registered number: SC541582
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 704 613
Investments 5 12,000 -
12,704 613
CURRENT ASSETS
Debtors 6 9,750 2,242
Cash at bank and in hand 37,207 36,604
46,957 38,846
Creditors: Amounts Falling Due Within One Year 7 (25,738 ) (19,219 )
NET CURRENT ASSETS (LIABILITIES) 21,219 19,627
TOTAL ASSETS LESS CURRENT LIABILITIES 33,923 20,240
NET ASSETS 33,923 20,240
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 33,921 20,238
SHAREHOLDERS' FUNDS 33,923 20,240
Page 2
Page 3
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
K G McKillop
Director
13th 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
AML Design Limited is a private company, limited by shares, incorporated in Scotland, registered number SC541582 . The registered office is 3 Bernham Avenue, Stonehaven, Kincardineshire, AB39 2WD.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Computer Equipment 3 years straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2024: 2)
2 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 1,980
Additions 684
As at 31 August 2025 2,664
Depreciation
As at 1 September 2024 1,367
Provided during the period 593
As at 31 August 2025 1,960
Net Book Value
As at 31 August 2025 704
As at 1 September 2024 613
5. Investments
Unlisted
£
Cost or Valuation
As at 1 September 2024 -
Additions 12,000
As at 31 August 2025 12,000
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 12,000
As at 1 September 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 9,750 2,242
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 168 168
Other creditors 3,801 3,489
Taxation and social security 21,769 15,562
25,738 19,219
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6