Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC630960 Mr Christopher Neate iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC630960 2024-05-31 SC630960 2025-05-31 SC630960 2024-06-01 2025-05-31 SC630960 frs-core:PlantMachinery 2025-05-31 SC630960 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC630960 frs-core:PlantMachinery 2024-05-31 SC630960 frs-core:ShareCapital 2025-05-31 SC630960 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC630960 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC630960 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC630960 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC630960 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC630960 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC630960 frs-bus:Director1 2024-06-01 2025-05-31 SC630960 frs-countries:Scotland 2024-06-01 2025-05-31 SC630960 2023-05-31 SC630960 2024-05-31 SC630960 2023-06-01 2024-05-31 SC630960 frs-core:ShareCapital 2024-05-31 SC630960 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC630960
C.D.N OILFIELD MAINTENANCE SERVICES LTD
Unaudited Financial Statements
For The Year Ended 31 May 2025
MacDonald Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC630960
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,350 350
4,350 350
CURRENT ASSETS
Cash at bank and in hand 10,132 20,573
10,132 20,573
Creditors: Amounts Falling Due Within One Year 5 (19,967 ) (27,436 )
NET CURRENT ASSETS (LIABILITIES) (9,835 ) (6,863 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,485 ) (6,513 )
NET LIABILITIES (5,485 ) (6,513 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (5,486 ) (6,514 )
SHAREHOLDERS' FUNDS (5,485) (6,513)
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Page 2
For the year ending 31 May 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
Mr Christopher Neate
Director
29/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C.D.N OILFIELD MAINTENANCE SERVICES LTD is a private company, limited by shares, incorporated in Scotland, registered number SC630960 . The registered office is Stravaigin, Barras, Stonehaven, AB39 2TU.
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 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2024 2,820
Additions 5,256
As at 31 May 2025 8,076
Depreciation
As at 1 June 2024 2,470
Provided during the period 1,256
As at 31 May 2025 3,726
Net Book Value
As at 31 May 2025 4,350
As at 1 June 2024 350
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 19,967 27,436
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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