Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC684855 Mr Callum Beedie Mrs Lynsey Beedie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC684855 2025-01-31 SC684855 2026-01-31 SC684855 2025-02-01 2026-01-31 SC684855 frs-core:CurrentFinancialInstruments 2026-01-31 SC684855 frs-core:ComputerEquipment 2026-01-31 SC684855 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC684855 frs-core:ComputerEquipment 2025-01-31 SC684855 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC684855 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC684855 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC684855 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC684855 frs-core:MotorVehicles 2026-01-31 SC684855 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC684855 frs-core:MotorVehicles 2025-01-31 SC684855 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC684855 frs-core:ShareCapital 2026-01-31 SC684855 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC684855 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC684855 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC684855 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC684855 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC684855 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC684855 frs-bus:Director1 2025-02-01 2026-01-31 SC684855 frs-bus:Director2 2025-02-01 2026-01-31 SC684855 frs-countries:Scotland 2025-02-01 2026-01-31 SC684855 2024-01-31 SC684855 2025-01-31 SC684855 2024-02-01 2025-01-31 SC684855 frs-core:CurrentFinancialInstruments 2025-01-31 SC684855 frs-core:ShareCapital 2025-01-31 SC684855 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC684855
CB Flooring (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
M Squared Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC684855
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,156 15,099
27,156 15,099
CURRENT ASSETS
Debtors 5 10,664 8,456
Cash at bank and in hand 73,501 82,681
84,165 91,137
Creditors: Amounts Falling Due Within One Year 6 (63,230 ) (67,889 )
NET CURRENT ASSETS (LIABILITIES) 20,935 23,248
TOTAL ASSETS LESS CURRENT LIABILITIES 48,091 38,347
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,070 ) (3,775 )
NET ASSETS 44,021 34,572
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 43,921 34,472
SHAREHOLDERS' FUNDS 44,021 34,572
Page 1
Page 2
For the year ending 31 January 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
Mr Callum Beedie
Director
Mrs Lynsey Beedie
Director
10/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CB Flooring (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC684855 . The registered office is 4 Cairnhill Drive, Rosehearty, Fraserburgh, AB43 7JU.
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:
Freehold 20% Straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 20% reducing balance
2.4. 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.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 - 25,420 317 25,737
Additions 11,640 10,375 - 22,015
Disposals - (6,320 ) - (6,320 )
As at 31 January 2026 11,640 29,475 317 41,432
Depreciation
As at 1 February 2025 - 10,483 155 10,638
Provided during the period 766 4,519 32 5,317
Disposals - (1,679 ) - (1,679 )
As at 31 January 2026 766 13,323 187 14,276
Net Book Value
As at 31 January 2026 10,874 16,152 130 27,156
As at 1 February 2025 - 14,937 162 15,099
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 9,911 7,372
Prepayments and accrued income 753 1,084
10,664 8,456
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 9,767 3,505
Corporation tax 8,329 13,493
VAT 5,586 10,519
Other creditors - 105
Accruals and deferred income 8,261 1,569
Directors' loan accounts 31,287 38,698
63,230 67,889
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7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5