Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC627106 Mr Archie Fleming iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC627106 2025-04-30 SC627106 2026-04-30 SC627106 2025-05-01 2026-04-30 SC627106 frs-core:CurrentFinancialInstruments 2026-04-30 SC627106 frs-core:MotorVehicles 2026-04-30 SC627106 frs-core:MotorVehicles 2025-05-01 2026-04-30 SC627106 frs-core:MotorVehicles 2025-04-30 SC627106 frs-core:ShareCapital 2026-04-30 SC627106 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC627106 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC627106 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC627106 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC627106 frs-bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 SC627106 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC627106 frs-bus:Director1 2025-05-01 2026-04-30 SC627106 frs-bus:Director1 2025-04-30 SC627106 frs-bus:Director1 2026-04-30 SC627106 frs-countries:Scotland 2025-05-01 2026-04-30 SC627106 2024-04-30 SC627106 2025-04-30 SC627106 2024-05-01 2025-04-30 SC627106 frs-core:CurrentFinancialInstruments 2025-04-30 SC627106 frs-core:ShareCapital 2025-04-30 SC627106 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC627106
Archie Fleming Ltd
Financial Statements
For The Year Ended 30 April 2026
Gillespie's Fife
Archie Fleming Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Archie Fleming Ltd
Accountants' Report
For The Year Ended 30 April 2026
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Archie Fleming Ltd For The Year Ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Archie Fleming Ltd For The Year Ended 30 April 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Archie Fleming Ltd , as a body, in accordance with the terms of our engagement letter dated 09 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Archie Fleming Ltd and state those matters that we have agreed to state to the director of Archie Fleming Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Archie Fleming Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Archie Fleming Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Archie Fleming Ltd . You consider that Archie Fleming Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Archie Fleming Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st May 2026

Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Archie Fleming Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: SC627106

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,305 |  | 1,740
|  |  | 1,305 |  | 1,740
CURRENT ASSETS
Cash at bank and in hand |  | 124,845 |  | 176,081 |
|  | 124,845 |  | 176,081 |
Creditors: Amounts Falling Due Within One Year | 6 | (33,989 ) |  | (31,120 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 90,856 |  | 144,961
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 92,161 |  | 146,701
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (248 ) |  | (331 )
NET ASSETS |  |  | 91,913 |  | 146,370
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | 91,713 |  | 146,170
SHAREHOLDERS' FUNDS |  |  | 91,913 |  | 146,370

Page 2
Page 3
Archie Fleming Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 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 Archie Fleming Director
1st May 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Archie Fleming Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Archie Fleming Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC627106 . The registered office is Summerlea, East Links, Leven, Fife, KY8 4RF.
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. 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:

Motor Vehicles | 25% reducing balance

2.3. Taxation
Coporation 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 May 2025 | 5,500
As at 30 April 2026 | 5,500
Depreciation
As at 1 May 2025 | 3,760
Provided during the period | 435
As at 30 April 2026 | 4,195
Net Book Value
As at 30 April 2026 | 1,305
As at 1 May 2025 | 1,740

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year

Page 4
Page 5
Archie Fleming Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 120
Corporation tax | 2,393 |  | 776
Accruals and deferred income | 456 |  | 420
Director's loan account | 31,140 |  | 29,804
| 33,989 |  | 31,120

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 May 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Archie Fleming | 29,804 | (385 ) | 1,720 | - | 31,140

The above loan is unsecured, interest free and repayable on demand.
9. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 1,000 |  | 1,000

Dividends of £1,000 were declared on 5 April 2026.
Page 5