Acorah Software Products - Accounts Production 19.2.350 false true 31 July 2024 7 July 2023 false 1 August 2024 31 July 2025 31 July 2025 SC775087 Mr Samuel Nisbet iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC775087 2024-07-31 SC775087 2025-07-31 SC775087 2024-08-01 2025-07-31 SC775087 frs-core:CurrentFinancialInstruments 2025-07-31 SC775087 frs-core:Non-currentFinancialInstruments 2025-07-31 SC775087 frs-core:BetweenOneFiveYears 2025-07-31 SC775087 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC775087 frs-core:FurnitureFittings 2024-08-01 2025-07-31 SC775087 frs-core:MotorVehicles 2024-08-01 2025-07-31 SC775087 frs-core:PlantMachinery 2025-07-31 SC775087 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC775087 frs-core:PlantMachinery 2024-07-31 SC775087 frs-core:WithinOneYear 2025-07-31 SC775087 frs-core:ShareCapital 2025-07-31 SC775087 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC775087 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC775087 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC775087 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC775087 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC775087 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC775087 frs-bus:Director1 2024-08-01 2025-07-31 SC775087 frs-countries:Scotland 2024-08-01 2025-07-31 SC775087 2023-07-06 SC775087 2024-07-31 SC775087 2023-07-07 2024-07-31 SC775087 frs-core:CurrentFinancialInstruments 2024-07-31 SC775087 frs-core:Non-currentFinancialInstruments 2024-07-31 SC775087 frs-core:BetweenOneFiveYears 2024-07-31 SC775087 frs-core:WithinOneYear 2024-07-31 SC775087 frs-core:ShareCapital 2024-07-31 SC775087 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC775087
S Nisbet Logistics Ltd
Financial Statements
For The Year Ended 31 July 2025
M&PW Accountancy Services Ltd
31 Burns Statue Square
Ayr
KA7 1SU
S Nisbet Logistics Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
S Nisbet Logistics Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC775087

| 31 July 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 48,401 |  | 15,222
|  |  | 48,401 |  | 15,222
CURRENT ASSETS
Debtors | 5 | 26,314 |  | 26,493 |
Cash at bank and in hand |  | 24,574 |  | 21,637 |
|  | 50,888 |  | 48,130 |
Creditors: Amounts Falling Due Within One Year | 6 | (72,742 ) |  | (59,519 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,854 ) |  | (11,389 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 26,547 |  | 3,833
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (22,743 ) |  | -
NET ASSETS |  |  | 3,804 |  | 3,833
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 3,803 |  | 3,832
SHAREHOLDERS' FUNDS |  |  | 3,804 |  | 3,833

Page 1
Page 2
S Nisbet Logistics Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Samuel Nisbet Director
12th January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
S Nisbet Logistics Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
S Nisbet Logistics Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC775087 . The registered office is 31 Burns Statue Square, Ayr, KA7 1SU.
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
Motor Vehicles | 25
Fixtures & Fittings | 25
Computer Equipment | 33

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
S Nisbet Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 August 2024 | 19,028
Additions | 45,279
As at 31 July 2025 | 64,307
Depreciation
As at 1 August 2024 | 3,806
Provided during the period | 12,100
As at 31 July 2025 | 15,906
Net Book Value
As at 31 July 2025 | 48,401
As at 1 August 2024 | 15,222

5. Debtors

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 24,292 |  | 24,921
Other debtors | 2,022 |  | 1,572
| 26,314 |  | 26,493

6. Creditors: Amounts Falling Due Within One Year

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,750 |  | -
Trade creditors | 22,562 |  | 11,988
Other creditors | 41,430 |  | 45,862
Taxation and social security | - |  | 1,669
| 72,742 |  | 59,519

7. Creditors: Amounts Falling Due After More Than One Year

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 22,743 |  | -

Page 4
Page 5
S Nisbet Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Obligations Under Finance Leases and Hire Purchase

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,750 |  | -
Later than one year and not later than five years | 22,743 |  | -
| 31,493 |  | -
| 31,493 |  | -

9. Share Capital

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5