Acorah Software Products - Accounts Production 19.1.200 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC612379 S Cruickshank K C Coutts true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC612379 2024-11-30 SC612379 2025-11-30 SC612379 2024-12-01 2025-11-30 SC612379 frs-core:CurrentFinancialInstruments 2025-11-30 SC612379 frs-core:Non-currentFinancialInstruments 2025-11-30 SC612379 frs-core:ComputerEquipment 2025-11-30 SC612379 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC612379 frs-core:ComputerEquipment 2024-11-30 SC612379 frs-core:FurnitureFittings 2025-11-30 SC612379 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC612379 frs-core:FurnitureFittings 2024-11-30 SC612379 frs-core:NetGoodwill 2025-11-30 SC612379 frs-core:NetGoodwill 2024-12-01 2025-11-30 SC612379 frs-core:NetGoodwill 2024-11-30 SC612379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 SC612379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 SC612379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 SC612379 frs-core:PlantMachinery 2025-11-30 SC612379 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC612379 frs-core:PlantMachinery 2024-11-30 SC612379 frs-core:ShareCapital 2025-11-30 SC612379 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC612379 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC612379 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC612379 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC612379 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC612379 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC612379 1 2024-12-01 2025-11-30 SC612379 frs-bus:Director1 2024-12-01 2025-11-30 SC612379 frs-bus:Director2 2024-12-01 2025-11-30 SC612379 frs-countries:Scotland 2024-12-01 2025-11-30 SC612379 2023-11-30 SC612379 2024-11-30 SC612379 2023-12-01 2024-11-30 SC612379 frs-core:CurrentFinancialInstruments 2024-11-30 SC612379 frs-core:Non-currentFinancialInstruments 2024-11-30 SC612379 frs-core:ShareCapital 2024-11-30 SC612379 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC612379
Plough Trading Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Plough Trading Ltd
Contents
Contents

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

Page 1
Plough Trading Ltd
Company Information
For The Year Ended 30 November 2025
Company Information

Directors | S Cruickshank
| K C Coutts
Company Number | SC612379
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
Plough Trading Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC612379

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 17,850 |  | 23,640
Tangible Assets | 5 |  | 38,801 |  | 55,033
|  |  | 56,651 |  | 78,673
CURRENT ASSETS
Stocks | 6 | 8,232 |  | 14,270 |
Debtors | 7 | 61,841 |  | 93,863 |
Cash at bank and in hand |  | 26,523 |  | 7,621 |
|  | 96,596 |  | 115,754 |
Creditors: Amounts Falling Due Within One Year | 8 | (237,522 ) |  | (220,094 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (140,926 ) |  | (104,340 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (84,275 ) |  | (25,667 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (91,409 ) |  | (82,799 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (940 )
NET LIABILITIES |  |  | (175,684 ) |  | (109,406 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | (175,686 ) |  | (109,408 )
SHAREHOLDERS' FUNDS |  |  | (175,684) |  | (109,406)

Page 2
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Plough Trading Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

S Cruickshank Director
18th June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Plough Trading Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Plough Trading Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC612379 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Going Concern Disclosure
We believe that the company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements. We confirm that amounts due to the directors will not become payable within the twelve months following the approval of these financial statements and that the directors will continue to support the company for this period.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised
evenly over its estimated useful life of ten years.
2.5. 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:

Freehold | Straight line over 10 years
Plant & Machinery | Straight line over 4 years
Fixtures & Fittings | Straight line over 4 years
Computer Equipment | Straight line over 3 years

2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.7. 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.
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Plough Trading Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was 32 (2024: 35)
32 35
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 57,896
As at 30 November 2025 | 57,896
Amortisation
As at 1 December 2024 | 34,256
Provided during the period | 5,790
As at 30 November 2025 | 40,046
Net Book Value
As at 30 November 2025 | 17,850
As at 1 December 2024 | 23,640

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 92,740 | 31,037 | 24,056 | 7,808 | 155,641
Additions | - | - | - | 350 | 350
As at 30 November 2025 | 92,740 | 31,037 | 24,056 | 8,158 | 155,991
Depreciation
As at 1 December 2024 | 51,206 | 21,884 | 19,794 | 7,724 | 100,608
Provided during the period | 9,274 | 4,941 | 2,295 | 72 | 16,582
As at 30 November 2025 | 60,480 | 26,825 | 22,089 | 7,796 | 117,190
Net Book Value
As at 30 November 2025 | 32,260 | 4,212 | 1,967 | 362 | 38,801
As at 1 December 2024 | 41,534 | 9,153 | 4,262 | 84 | 55,033

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 8,232 |  | 14,270

Page 5
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Plough Trading Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 427 |  | -
Other debtors | 61,414 |  | 93,863
| 61,841 |  | 93,863

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 101,810 |  | 56,248
Bank loans and overdrafts | 4,736 |  | 18,071
Amounts owed to participating interests | 28,706 |  | 38,906
Other creditors | 17,260 |  | 5,714
Taxation and social security | 85,010 |  | 101,155
| 237,522 |  | 220,094

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 91,409 |  | 75,002
Other loans | - |  | 7,797
| 91,409 |  | 82,799

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

11. Ultimate Controlling Party
The controlling party is the directors.
Page 6