Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC216213 Ross Pollock Stewart Dunsmore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC216213 2024-09-30 SC216213 2025-09-30 SC216213 2024-10-01 2025-09-30 SC216213 frs-core:Non-currentFinancialInstruments 2025-09-30 SC216213 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC216213 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC216213 frs-core:NetGoodwill 2024-10-01 2025-09-30 SC216213 frs-core:ShareCapital 2025-09-30 SC216213 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC216213 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC216213 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 SC216213 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC216213 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC216213 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC216213 frs-core:CostValuation 2024-09-30 SC216213 frs-core:CostValuation 2025-09-30 SC216213 frs-bus:Director1 2024-10-01 2025-09-30 SC216213 frs-bus:Director2 2024-10-01 2025-09-30 SC216213 frs-countries:Scotland 2024-10-01 2025-09-30 SC216213 2023-09-30 SC216213 2024-09-30 SC216213 2023-10-01 2024-09-30 SC216213 frs-core:Non-currentFinancialInstruments 2024-09-30 SC216213 frs-core:ShareCapital 2024-09-30 SC216213 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC216213
Gallone & Son Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
14 Newton Place
Glasgow
G3 7PY
Gallone & Son Ltd.
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Gallone & Son Ltd.
Abridged Statement of Financial Position
As At 30 September 2025
Abridged Statement of Financial Position
Registered number: SC216213

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 560,321 |  | 555,671
Investments | 6 |  | 110,000 |  | 110,000
|  |  | 670,321 |  | 665,671
CURRENT ASSETS
Stocks |  | 35,000 |  | - |
Debtors |  | 259,438 |  | 475,624 |
Cash at bank and in hand |  | 428,936 |  | 1,169,644 |
|  | 723,374 |  | 1,645,268 |
Creditors: Amounts Falling Due Within One Year |  | (326,272 ) |  | (346,449 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 397,102 |  | 1,298,819
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,067,423 |  | 1,964,490
Creditors: Amounts Falling Due After More Than One Year |  |  | (1,067,031 ) |  | (1,057,365 )
NET ASSETS |  |  | 392 |  | 907,125
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 292 |  | 907,025
SHAREHOLDERS' FUNDS |  |  | 392 |  | 907,125

Page 1
Page 2
Gallone & Son Ltd.
Abridged Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Ross Pollock Director
1st June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gallone & Son Ltd.
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Gallone & Son Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC216213 . The registered office is 14 Newton Place, Glasgow, G3 7PY.
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 rendering of services.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 15 years.
2.4. 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:

Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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: 12 (2024: 13)
12 13
Page 3
Page 4
Gallone & Son Ltd.
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 759,894
Additions | 4,650
As at 30 September 2025 | 764,544
Amortisation
As at 1 October 2024 | 204,223
As at 30 September 2025 | 204,223
Net Book Value
As at 30 September 2025 | 560,321
As at 1 October 2024 | 555,671

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 17,638
As at 30 September 2025 | 17,638
Depreciation
As at 1 October 2024 | 17,638
As at 30 September 2025 | 17,638
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

6. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 110,000
As at 30 September 2025 | 110,000
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 110,000
As at 1 October 2024 | 110,000

Page 4
Page 5
Gallone & Son Ltd.
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5