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 SC491458 Mr S Gallagher S Gallagher, R Murray, L Bursle true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC491458 2025-03-31 SC491458 2026-03-31 SC491458 2025-04-01 2026-03-31 SC491458 frs-core:CurrentFinancialInstruments 2026-03-31 SC491458 frs-core:ComputerEquipment 2026-03-31 SC491458 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC491458 frs-core:ComputerEquipment 2025-03-31 SC491458 frs-core:FurnitureFittings 2026-03-31 SC491458 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC491458 frs-core:FurnitureFittings 2025-03-31 SC491458 frs-core:MotorVehicles 2026-03-31 SC491458 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC491458 frs-core:MotorVehicles 2025-03-31 SC491458 frs-core:ShareCapital 2026-03-31 SC491458 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 SC491458 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC491458 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC491458 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC491458 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC491458 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC491458 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC491458 1 2025-04-01 2026-03-31 SC491458 frs-core:CostValuation 2025-03-31 SC491458 frs-core:DisposalsRepaymentsInvestments 2026-03-31 SC491458 frs-core:CostValuation 2026-03-31 SC491458 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 SC491458 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 SC491458 frs-bus:Director1 2025-04-01 2026-03-31 SC491458 frs-countries:Scotland 2025-04-01 2026-03-31 SC491458 2024-03-31 SC491458 2025-03-31 SC491458 2024-04-01 2025-03-31 SC491458 frs-core:CurrentFinancialInstruments 2025-03-31 SC491458 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC491458 frs-core:WithinOneYear 2025-03-31 SC491458 frs-core:ShareCapital 2024-03-31 SC491458 frs-core:ShareCapital 2025-03-31 SC491458 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 SC491458 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 SC491458 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC491458 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: SC491458
Stuart Gallagher Financial & Estate Planning Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nuvo Scotland Limited
Stuart Gallagher Financial & Estate Planning Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5—7

Page 1
Stuart Gallagher Financial & Estate Planning Ltd
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Stuart Gallagher Financial & Estate Planning Ltd for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Stuart Gallagher Financial & Estate Planning Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Stuart Gallagher Financial & Estate Planning Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Stuart Gallagher Financial & Estate Planning Ltd and state those matters that we have agreed to state to the director of Stuart Gallagher Financial & Estate Planning Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stuart Gallagher Financial & Estate Planning Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Stuart Gallagher Financial & Estate Planning Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Stuart Gallagher Financial & Estate Planning Ltd . You consider that Stuart Gallagher Financial & Estate Planning Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Stuart Gallagher Financial & Estate Planning Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1 July 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Stuart Gallagher Financial & Estate Planning Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC491458

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 172 |  | 28,123
Investments | 5 |  | 2,669,959 |  | 2,684,368
|  |  | 2,670,131 |  | 2,712,491
CURRENT ASSETS
Cash at bank and in hand |  | 21,677 |  | 30,275 |
|  | 21,677 |  | 30,275 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,567,495 ) |  | (2,636,291 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,545,818 ) |  | (2,606,016 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 124,313 |  | 106,475
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (7,031 )
NET ASSETS |  |  | 124,313 |  | 99,444
CAPITAL AND RESERVES
Called up share capital |  |  | 150 |  | 150
Profit and Loss Account |  |  | 124,163 |  | 99,294
SHAREHOLDERS' FUNDS |  |  | 124,313 |  | 99,444

Page 2
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Stuart Gallagher Financial & Estate Planning 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 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 S Gallagher Director
1 July 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Stuart Gallagher Financial & Estate Planning Ltd
Statement of Changes in Equity
For The Year Ended 31 March 2026
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2024 | 150 | 12,262 | 12,412
Profit for the year and total comprehensive income | - | 289,644 | 289,644
Dividends paid | - | (202,612) | (202,612)
As at 31 March 2025 and 1 April 2025 | 150 | 99,294 | 99,444
Profit for the year and total comprehensive income | - | 244,813 | 244,813
Dividends paid | - | (219,944) | (219,944)
As at 31 March 2026 | 150 | 124,163 | 124,313

Page 4
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Stuart Gallagher Financial & Estate Planning Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Stuart Gallagher Financial & Estate Planning Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC491458 . The registered office is Unit D, Bankhead Drive, City South Office Park, Portlethen, Aberdeenshire, AB12 4XX.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Motor Vehicles | 20%
Fixtures & Fittings | 20%
Computer Equipment | 33%

2.3. 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 profit and loss account as incurred.
2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Page 5
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Stuart Gallagher Financial & Estate Planning Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. 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
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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 1)
- 1
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 69,980 | 3,801 | 5,427 | 79,208
Disposals | (69,980 ) | - | - | (69,980 )
As at 31 March 2026 | - | 3,801 | 5,427 | 9,228
Depreciation
As at 1 April 2025 | 43,154 | 3,026 | 4,905 | 51,085
Provided during the period | 12,830 | 603 | 522 | 13,955
Disposals | (55,984 ) | - | - | (55,984 )
As at 31 March 2026 | - | 3,629 | 5,427 | 9,056
Net Book Value
As at 31 March 2026 | - | 172 | - | 172
As at 1 April 2025 | 26,826 | 775 | 522 | 28,123

Page 6
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Stuart Gallagher Financial & Estate Planning Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | - |  | 26,826

5. Investments

| Subsidiaries | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2025 | 2,677,768 | 6,600 | 2,684,368
Disposals | (14,409 ) | - | (14,409 )
As at 31 March 2026 | 2,663,359 | 6,600 | 2,669,959
Provision
As at 1 April 2025 | - | - | -
As at 31 March 2026 | - | - | -
Net Book Value
As at 31 March 2026 | 2,663,359 | 6,600 | 2,669,959
As at 1 April 2025 | 2,677,768 | 6,600 | 2,684,368

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 38,983
Trade creditors | - |  | 79
Other creditors | - |  | 11,060
Deferred consideration | - |  | 469,409
Accruals and deferred income | 1,584 |  | 1,584
Amounts owed to subsidiaries | 2,565,911 |  | 2,115,176
| 2,567,495 |  | 2,636,291

The company has granted a fixed charge security in favour of Quilter Financial Planning Limited over the share capital of the company's 100% subsidiary, Create Financial Solutions Limited.
7. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 38,983

8. Ultimate Controlling Party
The company's ultimate controlling parties are S Gallagher, R Murray, L Bursle by virtue of their ownership of 93% of the issued share capital in the company.
Page 7