Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC592580 C Graham K M Graham the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC592580 2025-03-31 SC592580 2026-03-31 SC592580 2025-04-01 2026-03-31 SC592580 frs-core:CurrentFinancialInstruments 2026-03-31 SC592580 frs-core:Non-currentFinancialInstruments 2026-03-31 SC592580 frs-core:BetweenOneFiveYears 2026-03-31 SC592580 frs-core:ComputerEquipment 2026-03-31 SC592580 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC592580 frs-core:ComputerEquipment 2025-03-31 SC592580 frs-core:MotorVehicles 2026-03-31 SC592580 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC592580 frs-core:MotorVehicles 2025-03-31 SC592580 frs-core:PlantMachinery 2026-03-31 SC592580 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC592580 frs-core:PlantMachinery 2025-03-31 SC592580 frs-core:WithinOneYear 2026-03-31 SC592580 frs-core:ShareCapital 2026-03-31 SC592580 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC592580 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC592580 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC592580 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC592580 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC592580 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC592580 1 2025-04-01 2026-03-31 SC592580 frs-bus:Director1 2025-04-01 2026-03-31 SC592580 frs-bus:Director2 2025-04-01 2026-03-31 SC592580 frs-countries:Scotland 2025-04-01 2026-03-31 SC592580 2024-03-31 SC592580 2025-03-31 SC592580 2024-04-01 2025-03-31 SC592580 frs-core:CurrentFinancialInstruments 2025-03-31 SC592580 frs-core:Non-currentFinancialInstruments 2025-03-31 SC592580 frs-core:BetweenOneFiveYears 2025-03-31 SC592580 frs-core:WithinOneYear 2025-03-31 SC592580 frs-core:ShareCapital 2025-03-31 SC592580 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC592580
Ground Masters Scotland Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ground Masters Scotland Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Ground Masters Scotland Ltd
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | C Graham
| K M Graham
Company Number | SC592580
Registered Office | Scougie Mains Of Tertowie
| Kinellar
| Aberdeen
| AB21 0TS

Page 1
Page 2
Ground Masters Scotland Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC592580

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 213,487 |  | 175,992
|  |  | 213,487 |  | 175,992
CURRENT ASSETS
Debtors | 5 | 563,370 |  | 584,452 |
Cash at bank and in hand |  | 14,745 |  | 34,012 |
|  | 578,115 |  | 618,464 |
Creditors: Amounts Falling Due Within One Year | 6 | (561,157 ) |  | (613,553 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,958 |  | 4,911
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 230,445 |  | 180,903
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (81,174 ) |  | (75,920 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (40,086 ) |  | (43,702 )
NET ASSETS |  |  | 109,185 |  | 61,281
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 109,085 |  | 61,181
SHAREHOLDERS' FUNDS |  |  | 109,185 |  | 61,281

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Ground Masters Scotland 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

C Graham Director
29th June 2026

The notes on pages 4 to 6 form part of these financial statements.
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Ground Masters Scotland Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Ground Masters Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC592580 . The registered office is Scougie Mains Of Tertowie, Kinellar, Aberdeen, AB21 0TS.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | Straight line over 10 years
Motor Vehicles | 20% on reducing balance
Computer Equipment | Straight line over 3 years

2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 20 (2025: 14)
20 14
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Ground Masters Scotland Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 101,004 | 134,402 | 14,114 | 249,520
Additions | 13,129 | 68,369 | 3,265 | 84,763
Disposals | (11,980 ) | (12,800 ) | - | (24,780 )
As at 31 March 2026 | 102,153 | 189,971 | 17,379 | 309,503
Depreciation
As at 1 April 2025 | 28,277 | 35,209 | 10,042 | 73,528
Provided during the period | 10,842 | 23,321 | 3,202 | 37,365
Disposals | (5,213 ) | (9,664 ) | - | (14,877 )
As at 31 March 2026 | 33,906 | 48,866 | 13,244 | 96,016
Net Book Value
As at 31 March 2026 | 68,247 | 141,105 | 4,135 | 213,487
As at 1 April 2025 | 72,727 | 99,193 | 4,072 | 175,992

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 358,013 |  | 499,371
Amounts owed by participating interests | 103,844 |  | 18,566
Other debtors | 101,513 |  | 66,515
| 563,370 |  | 584,452

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 39,694 |  | 24,224
Trade creditors | 360,735 |  | 486,063
Bank loans and overdrafts | 10,122 |  | 14,324
Other creditors | 128,180 |  | 59,139
Taxation and social security | 22,426 |  | 29,803
| 561,157 |  | 613,553

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 63,726 |  | 48,350
Bank loans | 17,448 |  | 27,570
| 81,174 |  | 75,920

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Ground Masters Scotland Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 39,694 |  | 24,224
Later than one year and not later than five years | 63,726 |  | 48,350
| 103,420 |  | 72,574
| 103,420 |  | 72,574

9. Share Capital

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

10. Ultimate Controlling Party
The company's ultimate controlling party are the directors .
Page 6