Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC394605 S R Cruickshanks D R Cruickshanks J A Fowler I K Hunter the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC394605 2024-12-31 SC394605 2025-12-31 SC394605 2025-01-01 2025-12-31 SC394605 frs-core:CurrentFinancialInstruments 2025-12-31 SC394605 frs-core:ComputerEquipment 2025-12-31 SC394605 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC394605 frs-core:ComputerEquipment 2024-12-31 SC394605 frs-core:MotorVehicles 2025-12-31 SC394605 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC394605 frs-core:MotorVehicles 2024-12-31 SC394605 frs-core:PlantMachinery 2025-12-31 SC394605 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC394605 frs-core:PlantMachinery 2024-12-31 SC394605 frs-core:ShareCapital 2025-12-31 SC394605 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC394605 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC394605 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC394605 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC394605 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC394605 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC394605 1 2025-01-01 2025-12-31 SC394605 frs-bus:Director1 2025-01-01 2025-12-31 SC394605 frs-bus:Director2 2025-01-01 2025-12-31 SC394605 frs-bus:Director3 2025-01-01 2025-12-31 SC394605 frs-bus:Director4 2025-01-01 2025-12-31 SC394605 frs-countries:Scotland 2025-01-01 2025-12-31 SC394605 2023-12-31 SC394605 2024-12-31 SC394605 2024-01-01 2024-12-31 SC394605 frs-core:CurrentFinancialInstruments 2024-12-31 SC394605 frs-core:ShareCapital 2024-12-31 SC394605 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC394605
Integrated Valve Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors S R Cruickshanks
D R Cruickshanks
J A Fowler
I K Hunter
Company Number SC394605
Registered Office The Old House
Inverebrie
Ellon
Aberdeenshire
AB41 8PX
Page 1
Page 2
Balance Sheet
Registered number: SC394605
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 61,887 77,413
61,887 77,413
CURRENT ASSETS
Debtors 5 315,047 363,554
Cash at bank and in hand 331,339 371,359
646,386 734,913
Creditors: Amounts Falling Due Within One Year 6 (169,634 ) (280,051 )
NET CURRENT ASSETS (LIABILITIES) 476,752 454,862
TOTAL ASSETS LESS CURRENT LIABILITIES 538,639 532,275
PROVISIONS FOR LIABILITIES
Deferred Taxation (674 ) (3,611 )
NET ASSETS 537,965 528,664
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 537,765 528,464
SHAREHOLDERS' FUNDS 537,965 528,664
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For the year ending 31 December 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
S R Cruickshanks
Director
8th May 2026
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Integrated Valve Solutions Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC394605 . The registered office is The Old House, Inverebrie, Ellon, Aberdeenshire, AB41 8PX.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 3 & 4 yrs straight line
Motor Vehicles 4 yrs straight line
Computer Equipment 3 yrs straight line
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was 5 (2024: 6)
5 6
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 18,709 66,990 12,936 98,635
Additions 1,100 6,800 - 7,900
Disposals (2,688 ) - - (2,688 )
As at 31 December 2025 17,121 73,790 12,936 103,847
Depreciation
As at 1 January 2025 9,600 2,875 8,747 21,222
Provided during the period 3,733 16,747 2,162 22,642
Disposals (1,904 ) - - (1,904 )
As at 31 December 2025 11,429 19,622 10,909 41,960
Net Book Value
As at 31 December 2025 5,692 54,168 2,027 61,887
As at 1 January 2025 9,109 64,115 4,189 77,413
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 131,379 333,840
Other debtors 183,668 29,714
315,047 363,554
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,200 -
Other creditors 10,328 15,602
Taxation and social security 155,106 264,449
169,634 280,051
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
8. Ultimate Controlling Party
The company's ultimate controlling party is the directors .
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