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 SC430078 Mr Yuill Irvine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC430078 2024-08-31 SC430078 2025-08-31 SC430078 2024-09-01 2025-08-31 SC430078 frs-core:CurrentFinancialInstruments 2025-08-31 SC430078 frs-core:Non-currentFinancialInstruments 2025-08-31 SC430078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC430078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC430078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC430078 frs-core:PlantMachinery 2025-08-31 SC430078 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC430078 frs-core:PlantMachinery 2024-08-31 SC430078 frs-core:ShareCapital 2025-08-31 SC430078 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC430078 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC430078 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC430078 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC430078 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC430078 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC430078 frs-bus:Director1 2024-09-01 2025-08-31 SC430078 frs-countries:Scotland 2024-09-01 2025-08-31 SC430078 2023-08-31 SC430078 2024-08-31 SC430078 2023-09-01 2024-08-31 SC430078 frs-core:CurrentFinancialInstruments 2024-08-31 SC430078 frs-core:Non-currentFinancialInstruments 2024-08-31 SC430078 frs-core:ShareCapital 2024-08-31 SC430078 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC430078
Melville Group Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
NC Andrew Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC430078
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 296,702 300,022
296,702 300,022
CURRENT ASSETS
Debtors 5 77,000 -
Investments 6 37,000 37,000
Cash at bank and in hand 9,664 8,499
123,664 45,499
Creditors: Amounts Falling Due Within One Year 7 (96,124 ) (91,242 )
NET CURRENT ASSETS (LIABILITIES) 27,540 (45,743 )
TOTAL ASSETS LESS CURRENT LIABILITIES 324,242 254,279
Creditors: Amounts Falling Due After More Than One Year 8 (29,769 ) (39,295 )
NET ASSETS 294,473 214,984
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 294,472 214,983
SHAREHOLDERS' FUNDS 294,473 214,984
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 Profit and Loss Account.
On behalf of the board
Mr Yuill Irvine
Director
29/05/2026
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
Melville Group Limited is a private company, limited by shares, incorporated in Scotland, registered number SC430078 . The registered office is 19/2 Kinnear Rd, Edinburgh, Lothian, EH3 5PG.
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. 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% sl
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 290,063 16,599 306,662
As at 31 August 2025 290,063 16,599 306,662
Depreciation
As at 1 September 2024 - 6,640 6,640
Provided during the period - 3,320 3,320
As at 31 August 2025 - 9,960 9,960
Net Book Value
As at 31 August 2025 290,063 6,639 296,702
As at 1 September 2024 290,063 9,959 300,022
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 77,000 -
6. Current Asset Investments
2025 2024
£ £
Unlisted investments 37,000 37,000
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Other creditors 32,497 59,126
Taxation and social security 63,626 32,116
96,124 91,242
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 29,769 39,295
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5