Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC166746 Mrs Elizabeth Baird Mr James Baird Mr Basil Baird iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC166746 2024-10-31 SC166746 2025-10-31 SC166746 2024-11-01 2025-10-31 SC166746 frs-core:CurrentFinancialInstruments 2025-10-31 SC166746 frs-core:Non-currentFinancialInstruments 2025-10-31 SC166746 frs-core:BetweenOneFiveYears 2025-10-31 SC166746 frs-core:ComputerEquipment 2025-10-31 SC166746 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC166746 frs-core:ComputerEquipment 2024-10-31 SC166746 frs-core:FurnitureFittings 2025-10-31 SC166746 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC166746 frs-core:FurnitureFittings 2024-10-31 SC166746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC166746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC166746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 SC166746 frs-core:MotorVehicles 2025-10-31 SC166746 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC166746 frs-core:MotorVehicles 2024-10-31 SC166746 frs-core:PlantMachinery 2025-10-31 SC166746 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC166746 frs-core:PlantMachinery 2024-10-31 SC166746 frs-core:WithinOneYear 2025-10-31 SC166746 frs-core:ShareCapital 2025-10-31 SC166746 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC166746 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC166746 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC166746 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC166746 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC166746 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC166746 frs-bus:Director1 2024-11-01 2025-10-31 SC166746 frs-bus:Director2 2024-11-01 2025-10-31 SC166746 frs-bus:Director3 2024-11-01 2025-10-31 SC166746 frs-countries:Scotland 2024-11-01 2025-10-31 SC166746 2023-10-31 SC166746 2024-10-31 SC166746 2023-11-01 2024-10-31 SC166746 frs-core:CurrentFinancialInstruments 2024-10-31 SC166746 frs-core:Non-currentFinancialInstruments 2024-10-31 SC166746 frs-core:BetweenOneFiveYears 2024-10-31 SC166746 frs-core:WithinOneYear 2024-10-31 SC166746 frs-core:ShareCapital 2024-10-31 SC166746 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC166746
B & B Baird Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
JMB Accounting
Kildeleithe Cottage
1 Easter Kinleith Farm
Currie
EH14 6AS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC166746
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,114,181 997,005
1,114,181 997,005
CURRENT ASSETS
Stocks 5 3,995 6,170
Debtors 6 56,511 88,611
Cash at bank and in hand 122,975 133,071
183,481 227,852
Creditors: Amounts Falling Due Within One Year 7 (460,182 ) (415,982 )
NET CURRENT ASSETS (LIABILITIES) (276,701 ) (188,130 )
TOTAL ASSETS LESS CURRENT LIABILITIES 837,480 808,875
Creditors: Amounts Falling Due After More Than One Year 8 (217,947 ) (286,931 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (138,345 ) (114,275 )
NET ASSETS 481,188 407,669
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 481,088 407,569
SHAREHOLDERS' FUNDS 481,188 407,669
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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 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 Basil Baird
Director
17th July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
B & B Baird Limited is a private company, limited by shares, incorporated in Scotland, registered number SC166746 . The registered office is Hallyards Farm, Kirkliston, West Lothian, EH29 9DZ.
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 5% straight line
Plant & Machinery 10% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
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 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 the profit and loss account as incurred.
2.5. 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.
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2.6. 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: 6 (2024: 6)
6 6
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 November 2024 561,734 656,669 342,239 125,250
Additions - 127,200 70,000 99,965
Disposals - (525 ) (42,000 ) (43,250 )
As at 31 October 2025 561,734 783,344 370,239 181,965
Depreciation
As at 1 November 2024 172,923 252,045 172,431 94,008
Provided during the period 24,571 53,177 57,460 24,427
Disposals - (468 ) (32,033 ) (34,180 )
As at 31 October 2025 197,494 304,754 197,858 84,255
Net Book Value
As at 31 October 2025 364,240 478,590 172,381 97,710
As at 1 November 2024 388,811 404,624 169,808 31,242
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Computer Equipment Total
£ £
Cost or Valuation
As at 1 November 2024 4,950 1,690,842
Additions - 297,165
Disposals - (85,775 )
As at 31 October 2025 4,950 1,902,232
Depreciation
As at 1 November 2024 2,430 693,837
Provided during the period 1,260 160,895
Disposals - (66,681 )
As at 31 October 2025 3,690 788,051
Net Book Value
As at 31 October 2025 1,260 1,114,181
As at 1 November 2024 2,520 997,005
Fixed assets included in the above , which are held under hire purchase contracts, have a net book value of £243,632.
5. Stocks
2025 2024
£ £
Materials 3,995 6,170
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 55,213 87,693
Other debtors 1,298 918
56,511 88,611
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 90,970 41,713
Trade creditors 30,395 51,738
Bank loans and overdrafts 44,040 16,984
Other creditors 201,199 199,424
Taxation and social security 93,578 106,123
460,182 415,982
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 85,320 79,875
Bank loans 132,627 207,056
217,947 286,931
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 90,970 41,713
Later than one year and not later than five years 85,320 79,875
176,290 121,588
176,290 121,588
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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