Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 November 2023 false 1 January 2025 31 December 2025 31 December 2025 SC462736 Paul Burke Gordon Ferguson Paul McManus iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC462736 2024-12-31 SC462736 2025-12-31 SC462736 2025-01-01 2025-12-31 SC462736 frs-core:CurrentFinancialInstruments 2025-12-31 SC462736 frs-core:SharePremium 2025-12-31 SC462736 frs-core:ShareCapital 2025-12-31 SC462736 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC462736 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC462736 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC462736 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC462736 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC462736 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC462736 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 SC462736 frs-bus:OrdinaryShareClass1 2025-12-31 SC462736 frs-bus:Director1 2025-01-01 2025-12-31 SC462736 frs-bus:Director2 2025-01-01 2025-12-31 SC462736 frs-bus:Director3 2025-01-01 2025-12-31 SC462736 frs-countries:Scotland 2025-01-01 2025-12-31 SC462736 2023-10-31 SC462736 2024-12-31 SC462736 2023-11-01 2024-12-31 SC462736 frs-core:CurrentFinancialInstruments 2024-12-31 SC462736 frs-core:SharePremium 2024-12-31 SC462736 frs-core:ShareCapital 2024-12-31 SC462736 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC462736 frs-bus:OrdinaryShareClass1 2023-11-01 2024-12-31
Registered number: SC462736
Drummers Only Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Annette Ferguson Scotland Ltd
28 Kittlegairy Crescent
Peebles
United Kingdom
EH45 9NJ
Drummers Only Ltd
Contents
Contents

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

Page 1
Drummers Only Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC462736

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 179,283 |  | 83,824 |
Debtors | 5 | 79,730 |  | 43,197 |
Cash at bank and in hand |  | 8,041 |  | 7,940 |
|  | 267,054 |  | 134,961 |
Creditors: Amounts Falling Due Within One Year | 6 | (200,186 ) |  | (151,427 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 66,868 |  | (16,466 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 66,868 |  | (16,466 )
NET ASSETS/(LIABILITIES) |  |  | 66,868 |  | (16,466 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 2
Share premium account |  |  | 30,580 |  | -
Profit and Loss Account |  |  | 36,188 |  | (16,468 )
SHAREHOLDERS' FUNDS |  |  | 66,868 |  | (16,466)

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

Paul Burke Director
03/07/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Drummers Only Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Drummers Only Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC462736 . The registered office is Block 5 Unit 4 Oakbank Trading Estate, Garscube Road, Glasgow, Scotland, G20 7LU.
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.
Presentation currency
The accounts are presented in £ sterling
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Stocks

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 179,283 |  | 83,824

5. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 3,084
Other debtors | 79,730 |  | 40,113
| 79,730 |  | 43,197

Page 2
Page 3
Drummers Only Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 160,544 |  | 97,073
Corporation tax | 8,948 |  | -
Other taxes and social security | 9,226 |  | 5,363
VAT | 16,663 |  | 6,501
Other creditors | 1,936 |  | 1,936
Directors' loan accounts | 2,869 |  | 40,554
| 200,186 |  | 151,427

7. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 2

Page 3