Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC750493 Mr Daniel Stuart Ms Leigh Ross Mr Christopher Stevens Mr Daniel John Stuart and Mrs Cheryl Stuart false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC750493 2024-11-30 SC750493 2025-11-30 SC750493 2024-12-01 2025-11-30 SC750493 frs-core:ShareCapital 2025-11-30 SC750493 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC750493 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC750493 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC750493 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC750493 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC750493 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC750493 1 2024-12-01 2025-11-30 SC750493 frs-core:CostValuation 2024-11-30 SC750493 frs-core:CostValuation 2025-11-30 SC750493 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 SC750493 frs-core:ProvisionsForImpairmentInvestments 2025-11-30 SC750493 frs-bus:Director1 2024-12-01 2025-11-30 SC750493 frs-bus:Director2 2024-12-01 2025-11-30 SC750493 frs-bus:Director3 2024-12-01 2025-11-30 SC750493 frs-countries:Scotland 2024-12-01 2025-11-30 SC750493 2023-11-30 SC750493 2024-11-30 SC750493 2023-12-01 2024-11-30 SC750493 frs-core:ShareCapital 2024-11-30 SC750493 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC750493
DLC Flooring Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
DLC Flooring Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
DLC Flooring Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC750493

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 2,079,807 |  | 2,079,807
|  |  | 2,079,807 |  | 2,079,807
CURRENT ASSETS
Debtors | 5 | 8,598 |  | - |
Cash at bank and in hand |  | 53,412 |  | 31,072 |
|  | 62,010 |  | 31,072 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,850 ) |  | (1,898 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 60,160 |  | 29,174
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,139,967 |  | 2,108,981
NET ASSETS |  |  | 2,139,967 |  | 2,108,981
CAPITAL AND RESERVES
Called up share capital | 7 |  | 400 |  | 400
Profit and Loss Account |  |  | 2,139,567 |  | 2,108,581
SHAREHOLDERS' FUNDS |  |  | 2,139,967 |  | 2,108,981

Page 1
Page 2
DLC Flooring Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Daniel Stuart Director
02/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
DLC Flooring Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
DLC Flooring Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC750493 . The registered office is 20-22 Station Road, Newtongrange, Midlothian, Scotland, EH22 4NB.
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. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 2,079,807
As at 30 November 2025 | 2,079,807
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 2,079,807
As at 1 December 2024 | 2,079,807

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,598 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,850 |  | 1,898

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 400 |  | 400

Page 3
Page 4
DLC Flooring Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Controlling Party
No shareholder has ultimate control of the company.
Page 4