Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC755083 Mr Paul Dougall true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC755083 2025-01-31 SC755083 2026-01-31 SC755083 2025-02-01 2026-01-31 SC755083 frs-core:CurrentFinancialInstruments 2026-01-31 SC755083 frs-core:ComputerEquipment 2026-01-31 SC755083 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC755083 frs-core:ComputerEquipment 2025-01-31 SC755083 frs-core:FurnitureFittings 2026-01-31 SC755083 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC755083 frs-core:FurnitureFittings 2025-01-31 SC755083 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC755083 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC755083 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC755083 frs-core:MotorVehicles 2026-01-31 SC755083 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC755083 frs-core:MotorVehicles 2025-01-31 SC755083 frs-core:PlantMachinery 2026-01-31 SC755083 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC755083 frs-core:PlantMachinery 2025-01-31 SC755083 frs-core:ShareCapital 2026-01-31 SC755083 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC755083 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC755083 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC755083 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC755083 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC755083 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC755083 1 2025-02-01 2026-01-31 SC755083 frs-core:DeferredTaxation 2025-02-01 2026-01-31 SC755083 frs-core:DeferredTaxation 2025-01-31 SC755083 frs-core:DeferredTaxation 2026-01-31 SC755083 frs-bus:Director1 2025-02-01 2026-01-31 SC755083 frs-countries:Scotland 2025-02-01 2026-01-31 SC755083 2024-01-31 SC755083 2025-01-31 SC755083 2024-02-01 2025-01-31 SC755083 frs-core:CurrentFinancialInstruments 2025-01-31 SC755083 frs-core:ShareCapital 2025-01-31 SC755083 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC755083
The Bathroom Co. Stirling Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC755083
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 144,124 135,247
144,124 135,247
CURRENT ASSETS
Stocks 5 2,365 1,140
Debtors 6 93,852 23,073
Cash at bank and in hand 44,283 7,944
140,500 32,157
Creditors: Amounts Falling Due Within One Year 7 (202,367 ) (156,302 )
NET CURRENT ASSETS (LIABILITIES) (61,867 ) (124,145 )
TOTAL ASSETS LESS CURRENT LIABILITIES 82,257 11,102
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (17,801 ) (15,582 )
NET ASSETS/(LIABILITIES) 64,456 (4,480 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 64,454 (4,482 )
SHAREHOLDERS' FUNDS 64,456 (4,480)
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For the year ending 31 January 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
Mr Paul Dougall
Director
21/07/2026
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
The Bathroom Co. Stirling Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC755083 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
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, if relevant. 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 0%
Plant & Machinery 20% - reducing balance basis
Motor Vehicles 25% - reducing balance basis
Fixtures & Fittings 25% - reducing balance basis
Computer Equipment 15% - reducing balance basis
2.4. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2025 72,920 9,048 38,740 29,036
Additions - - 26,648 -
As at 31 January 2026 72,920 9,048 65,388 29,036
Depreciation
As at 1 February 2025 - 2,127 11,535 4,668
Provided during the period - 1,384 9,720 6,092
As at 31 January 2026 - 3,511 21,255 10,760
Net Book Value
As at 31 January 2026 72,920 5,537 44,133 18,276
As at 1 February 2025 72,920 6,921 27,205 24,368
Computer Equipment Total
£ £
Cost
As at 1 February 2025 4,690 154,434
Additions - 26,648
As at 31 January 2026 4,690 181,082
Depreciation
As at 1 February 2025 857 19,187
Provided during the period 575 17,771
As at 31 January 2026 1,432 36,958
Net Book Value
As at 31 January 2026 3,258 144,124
As at 1 February 2025 3,833 135,247
The freehold property is unsecured.
5. Stocks
2026 2025
£ £
Stock of materials and consumables 2,365 1,140
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 11,250
Other debtors 93,852 11,823
93,852 23,073
The other debtors relate to sundry loans to firstly a company in which the director is also a director and part shareholder, and also to a company in which he is teh sole director and shareholder, with both loans being unsecured, interest free and having no fixed terms of repayment. 
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 4,639 1,774
Sundry loans - 68,625
Other creditors 178,327 85,903
Taxation and social security 19,401 -
202,367 156,302
The sundry loan was from a company in which the director is the sole director and shareholder, was unsecured, interest free and had no fixed terms of repayment, and the loan was fully repaid in the year. This year the company advanced that company a sundry loan on the same terms.
The other creditors include directors loan accounts of £170,170 (2025 - £80,325), which are unsecured, interest free and have no fixed terms of repayment.
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 17,801 15,582
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2025 15,582 15,582
Additions 2,219 2,219
Balance at 31 January 2026 17,801 17,801
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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11. Ultimate Controlling Party
The company's ultimate controlling party is the sole director by virtue of his ownership of 100% of the issued share capital in the company.
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