Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC425098 Mrs EMMA ARMSTRONG iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC425098 2024-10-31 SC425098 2025-10-31 SC425098 2024-11-01 2025-10-31 SC425098 frs-core:Non-currentFinancialInstruments 2025-10-31 SC425098 frs-core:BetweenOneFiveYears 2025-10-31 SC425098 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC425098 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC425098 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC425098 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC425098 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC425098 frs-core:RevaluationReserve 2024-10-31 SC425098 frs-core:RevaluationReserve 2025-10-31 SC425098 frs-core:ShareCapital 2025-10-31 SC425098 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 SC425098 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 SC425098 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC425098 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC425098 frs-bus:AbridgedAccounts 2024-11-01 2025-10-31 SC425098 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC425098 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC425098 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC425098 frs-core:CostValuation 2024-10-31 SC425098 frs-core:AdditionsToInvestments 2025-10-31 SC425098 frs-core:CostValuation 2025-10-31 SC425098 frs-bus:Director1 2024-11-01 2025-10-31 SC425098 frs-bus:Director1 2024-10-31 SC425098 frs-bus:Director1 2025-10-31 SC425098 frs-core:Non-currentFinancialInstruments 1 2025-10-31 SC425098 frs-core:Non-currentFinancialInstruments 2 2025-10-31 SC425098 frs-core:Non-currentFinancialInstruments 3 2025-10-31 SC425098 frs-countries:Scotland 2024-11-01 2025-10-31 SC425098 2023-10-31 SC425098 2024-10-31 SC425098 2023-11-01 2024-10-31 SC425098 frs-core:Non-currentFinancialInstruments 2024-10-31 SC425098 frs-core:BetweenOneFiveYears 2024-10-31 SC425098 frs-core:RevaluationReserve 2024-10-31 SC425098 frs-core:ShareCapital 2024-10-31 SC425098 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC425098 frs-core:Non-currentFinancialInstruments 1 2024-10-31 SC425098 frs-core:Non-currentFinancialInstruments 2 2024-10-31 SC425098 frs-core:Non-currentFinancialInstruments 3 2024-10-31
Registered number: SC425098
Emma Armstrong Consultancy Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2025
ROUTE 1 ACCOUNTING LTD
443
DUMBARTON ROAD
CLYDEBANK
G81 4DU
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Statement of Financial Position
Registered number: SC425098
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 180,473 192,768
Investments 5 7,885 6,543
188,358 199,311
CURRENT ASSETS
Debtors 6 130,152 131,043
Cash at bank and in hand 193,154 79,501
323,306 210,544
Creditors: Amounts Falling Due Within One Year (88,808 ) (64,985 )
NET CURRENT ASSETS (LIABILITIES) 234,498 145,559
TOTAL ASSETS LESS CURRENT LIABILITIES 422,856 344,870
Creditors: Amounts Falling Due After More Than One Year (47,615 ) (60,251 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,157 ) (2,734 )
NET ASSETS 373,084 281,885
CAPITAL AND RESERVES
Called up share capital 8 10 10
Revaluation reserve 10 21,532 21,532
Income Statement 351,542 260,343
SHAREHOLDERS' FUNDS 373,084 281,885
Page 1
Page 2
For the year ending 31 October 2025 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 her 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs EMMA ARMSTRONG
Director
21/04/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Emma Armstrong Consultancy Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC425098 . The registered office is 11, ALEXANDER STREET, CLYDEBANK, G81 1SQ.
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 2% REDUCING BALANCE BASIS.
Plant & Machinery 20% REDUCING BALANCE BASIS.
Motor Vehicles 20% REDUCING BALANCE BASIS.
Fixtures & Fittings 20% REDUCING BALANCE BASIS.
Computer Equipment 33% STRAIGHT LINE BASIS.
2.4. 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 income statement 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 the income statement as incurred.
Page 3
Page 4
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 8)
2 8
4. Tangible Assets
Total
£
Cost
As at 1 November 2024 268,426
Disposals (1,757 )
As at 31 October 2025 266,669
Depreciation
As at 1 November 2024 75,658
Provided during the period 12,053
Disposals (1,515 )
As at 31 October 2025 86,196
Net Book Value
As at 31 October 2025 180,473
As at 1 November 2024 192,768
Page 4
Page 5
5. Investments
Total
£
Cost or Valuation
As at 1 November 2024 6,543
Additions 1,342
As at 31 October 2025 7,885
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 7,885
As at 1 November 2024 6,543
6. Debtors
2025 2024
£ £
Due after more than one year
Directors loan agreement 13,826 16,963
Clydebuilt lettings loan 18,878 29,697
Clydebuilt lon term loan 2 47,024 48,516
Sectorserve loan 7,326 18,544
Amounts owed by associates 10,195 -
97,249 113,720
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 24,002 30,366
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mrs EMMA ARMSTRONG - 22,766 22,766 - -
The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
10. Reserves
Revaluation reserve Income Statement
£ £
As at 1 November 2024 21,532 260,343
Profit for the year and total comprehensive income - 161,199
Dividends paid - (70,000)
As at 31 October 2025 21,532 351,542
Page 6