Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC395771 Mr John Webster Mrs Sarah Webster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC395771 2025-03-31 SC395771 2026-03-31 SC395771 2025-04-01 2026-03-31 SC395771 frs-core:Non-currentFinancialInstruments 2026-03-31 SC395771 frs-core:MotorVehicles 2026-03-31 SC395771 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC395771 frs-core:MotorVehicles 2025-03-31 SC395771 frs-core:PlantMachinery 2026-03-31 SC395771 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC395771 frs-core:PlantMachinery 2025-03-31 SC395771 frs-core:RevaluationReserve 2026-03-31 SC395771 frs-core:ShareCapital 2026-03-31 SC395771 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC395771 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC395771 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC395771 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC395771 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC395771 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC395771 frs-bus:Director1 2025-04-01 2026-03-31 SC395771 frs-bus:Director2 2025-04-01 2026-03-31 SC395771 frs-countries:Scotland 2025-04-01 2026-03-31 SC395771 2024-03-31 SC395771 2025-03-31 SC395771 2024-04-01 2025-03-31 SC395771 frs-core:Non-currentFinancialInstruments 2025-03-31 SC395771 frs-core:RevaluationReserve 2025-03-31 SC395771 frs-core:ShareCapital 2025-03-31 SC395771 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC395771
Sn Percussion Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Paterson Accountancy Ltd
15 Mushet Road
Kirkton Campus
Livingston
EH54 7GF
Sn Percussion Ltd
Contents
Contents

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

Page 1
Sn Percussion Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC395771

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 134,984 |  | 152,058
|  |  | 134,984 |  | 152,058
CURRENT ASSETS
Cash at bank and in hand |  | 27,588 |  | 14,133 |
|  | 27,588 |  | 14,133 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,588 |  | 14,133
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 162,572 |  | 166,191
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (143,327 ) |  | (144,944 )
NET ASSETS |  |  | 19,245 |  | 21,247
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Revaluation reserve |  |  | 18,476 |  | 18,476
Profit and Loss Account |  |  | 669 |  | 2,671
SHAREHOLDERS' FUNDS |  |  | 19,245 |  | 21,247

Page 1
Page 2
Sn Percussion Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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

Mrs Sarah Webster Director
09/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Sn Percussion Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Sn Percussion Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC395771 . The registered office is 14 Curlew Brae, Livingston, West Lothian, EH54 6UG.
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 | 10% reducing
Motor Vehicles | 18% reducing

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
Page 3
Page 4
Sn Percussion Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2025 | 162,681 | 34,740 | 197,421
As at 31 March 2026 | 162,681 | 34,740 | 197,421
Depreciation
As at 1 April 2025 | 33,981 | 11,382 | 45,363
Provided during the period | 12,870 | 4,204 | 17,074
As at 31 March 2026 | 46,851 | 15,586 | 62,437
Net Book Value
As at 31 March 2026 | 115,830 | 19,154 | 134,984
As at 1 April 2025 | 128,700 | 23,358 | 152,058

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | (15,523 ) |  | (8,115 )
Other loans | 23,832 |  | 23,832
Directors loan account | 135,018 |  | 129,227
| 143,327 |  | 144,944

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4