Acorah Software Products - Accounts Production 19.2.450 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC348846 Mr James Ritchie Mr Ian Young iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC348846 2024-09-30 SC348846 2025-09-30 SC348846 2024-10-01 2025-09-30 SC348846 frs-core:CurrentFinancialInstruments 2025-09-30 SC348846 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 SC348846 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 SC348846 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-01 2025-09-30 SC348846 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 SC348846 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 SC348846 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 SC348846 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 SC348846 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 SC348846 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC348846 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC348846 frs-core:MotorVehicles 2025-09-30 SC348846 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC348846 frs-core:MotorVehicles 2024-09-30 SC348846 frs-core:OtherResidualIntangibleAssets 2025-09-30 SC348846 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 SC348846 frs-core:OtherResidualIntangibleAssets 2024-09-30 SC348846 frs-core:PlantMachinery 2025-09-30 SC348846 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC348846 frs-core:PlantMachinery 2024-09-30 SC348846 frs-core:ShareCapital 2025-09-30 SC348846 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC348846 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC348846 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC348846 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC348846 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC348846 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC348846 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-09-30 SC348846 frs-bus:Director1 2024-10-01 2025-09-30 SC348846 frs-bus:Director2 2024-10-01 2025-09-30 SC348846 frs-countries:Scotland 2024-10-01 2025-09-30 SC348846 2023-09-30 SC348846 2024-09-30 SC348846 2023-10-01 2024-09-30 SC348846 frs-core:CurrentFinancialInstruments 2024-09-30 SC348846 frs-core:ShareCapital 2024-09-30 SC348846 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC348846 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-09-30
Registered number: SC348846
Blackford Motor Engineers Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
GM Accounting Limited
Chartered Certified Accountants
41 Kilmaurs Road
Edinburgh
EH16 5DB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC348846
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 87 97
Tangible Assets 5 151,599 156,894
151,686 156,991
CURRENT ASSETS
Stocks 6 3,613 4,054
Debtors 15,007 14,429
Cash at bank and in hand 499,147 475,594
517,767 494,077
Creditors: Amounts Falling Due Within One Year 7 (61,344 ) (64,210 )
NET CURRENT ASSETS (LIABILITIES) 456,423 429,867
TOTAL ASSETS LESS CURRENT LIABILITIES 608,109 586,858
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (7,718 ) (8,708 )
NET ASSETS 600,391 578,150
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 600,389 578,148
SHAREHOLDERS' FUNDS 600,391 578,150
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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 Profit and Loss Account.
On behalf of the board
Mr James Ritchie
Director
22/06/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Blackford Motor Engineers Limited is a private company, limited by shares, incorporated in Scotland, registered number SC348846 . The registered office is 69 Bonaly Wester, Edinburgh, EH13 0RQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised at a rate of 10% reducing balance over its estimated economic life.
2.5. 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 4% Straight line
Leasehold 25% Reducing balance
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.6. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.7. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
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2.8. 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.
2.9. 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.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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4. Intangible Assets
Other
£
Cost
As at 1 October 2024 346
As at 30 September 2025 346
Amortisation
As at 1 October 2024 249
Provided during the period 10
As at 30 September 2025 259
Net Book Value
As at 30 September 2025 87
As at 1 October 2024 97
5. Tangible Assets
Land & Property
Freehold Leasehold Investment Properties Plant & Machinery
£ £ £ £
Cost
As at 1 October 2024 51,000 1,294 98,000 72,313
Additions - 3,682 - 2,259
Disposals - - - -
As at 30 September 2025 51,000 4,976 98,000 74,572
Depreciation
As at 1 October 2024 16,320 1,209 - 54,266
Provided during the period 2,040 942 - 5,076
Disposals - - - -
As at 30 September 2025 18,360 2,151 - 59,342
Net Book Value
As at 30 September 2025 32,640 2,825 98,000 15,230
As at 1 October 2024 34,680 85 98,000 18,047
Motor Vehicles Total
£ £
Cost
As at 1 October 2024 25,736 248,343
Additions - 5,941
Disposals (16,558 ) (16,558 )
As at 30 September 2025 9,178 237,726
Depreciation
As at 1 October 2024 19,654 91,449
...CONTINUED
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Provided during the period 968 9,026
Disposals (14,348 ) (14,348 )
As at 30 September 2025 6,274 86,127
Net Book Value
As at 30 September 2025 2,904 151,599
As at 1 October 2024 6,082 156,894
Cost or valuation as at 30 September 2025 represented by:
Land & Property
Freehold Leasehold Investment Properties Plant & Machinery
£ £ £ £
At cost 51,000 4,976 98,000 74,572
51,000 4,976 98,000 74,572
Motor Vehicles Total
£ £
At cost 9,178 237,726
9,178 237,726
The investment properties valuation was provided by the directors. The valuation is based on their experience of buying such properties, they do not have valuations qualifications.
6. Stocks
2025 2024
£ £
Materials 3,613 4,054
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 12,223 8,092
Corporation tax 32,278 36,925
VAT 12,509 11,507
Other creditors 220 220
Accruals and deferred income 4,114 7,466
61,344 64,210
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2025 2024
£ £
Accelerated capital allowances 7,718 8,708
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Pension Commitments
The company operates a defined contribution pension scheme for all employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £220 (2024: £220) were due to the fund. They are included in Other Creditors.
11. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 76,500 76,500
12. Related Party Transactions
Other debtors includes amounts owed to the company by the directors as follows. As at 30 September 2025 Mr Ian Young owed the company £1,375 (2024: £978) and Mr James Ritchie owed the company £1,532 (2024: £1,091). The closing balances represented the maximum amounts owed to the company in the year.
These loans were interest free and repayble on demand.
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