Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC563107 Mr Michael Cartwright Mrs Joanne Cartwright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC563107 2024-04-30 SC563107 2025-04-30 SC563107 2024-05-01 2025-04-30 SC563107 frs-core:CurrentFinancialInstruments 2025-04-30 SC563107 frs-core:Non-currentFinancialInstruments 2025-04-30 SC563107 frs-core:ComputerEquipment 2025-04-30 SC563107 frs-core:ComputerEquipment 2024-05-01 2025-04-30 SC563107 frs-core:ComputerEquipment 2024-04-30 SC563107 frs-core:FurnitureFittings 2025-04-30 SC563107 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC563107 frs-core:FurnitureFittings 2024-04-30 SC563107 frs-core:MotorVehicles 2025-04-30 SC563107 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC563107 frs-core:MotorVehicles 2024-04-30 SC563107 frs-core:PlantMachinery 2025-04-30 SC563107 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC563107 frs-core:PlantMachinery 2024-04-30 SC563107 frs-core:ShareCapital 2025-04-30 SC563107 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC563107 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC563107 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC563107 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC563107 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC563107 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC563107 frs-bus:Director1 2024-05-01 2025-04-30 SC563107 frs-bus:Director2 2024-05-01 2025-04-30 SC563107 1 2024-05-01 2025-04-30 SC563107 frs-countries:Scotland 2024-05-01 2025-04-30 SC563107 2023-04-30 SC563107 2024-04-30 SC563107 2023-05-01 2024-04-30 SC563107 frs-core:CurrentFinancialInstruments 2024-04-30 SC563107 frs-core:Non-currentFinancialInstruments 2024-04-30 SC563107 frs-core:ShareCapital 2024-04-30 SC563107 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC563107 1 2023-05-01 2024-04-30
Registered number: SC563107
Glass Repair Scotland Ltd
Financial Statements
For The Year Ended 30 April 2025
Stewart Accounting Services Limited
Glass Repair Scotland Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Glass Repair Scotland Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC563107

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,424 |  | 8,242
|  |  | 5,424 |  | 8,242
CURRENT ASSETS
Debtors | 5 | 3,323 |  | 3,705 |
Cash at bank and in hand |  | 6,334 |  | 3,224 |
|  | 9,657 |  | 6,929 |
Creditors: Amounts Falling Due Within One Year | 6 | (113,897 ) |  | (68,842 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (104,240 ) |  | (61,913 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (98,816 ) |  | (53,671 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (31,515 ) |  | -
NET LIABILITIES |  |  | (130,331 ) |  | (53,671 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (130,431 ) |  | (53,771 )
SHAREHOLDERS' FUNDS |  |  | (130,331) |  | (53,671)

Page 1
Page 2
Glass Repair Scotland Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Michael Cartwright Director
20th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Glass Repair Scotland Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Glass Repair Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC563107 . The registered office is Office 90 Alloa Business Centre, Whins Road, Alloa, Clackmannanshire, FK10 3SA.
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:

Plant & Machinery | 33% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 33% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
Glass Repair Scotland Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 3,883 | 11,582 | 1,672 | 955 | 18,092
Additions | - | - | - | 374 | 374
As at 30 April 2025 | 3,883 | 11,582 | 1,672 | 1,329 | 18,466
Depreciation
As at 1 May 2024 | 3,451 | 3,926 | 1,518 | 955 | 9,850
Provided during the period | 432 | 2,483 | 154 | 123 | 3,192
As at 30 April 2025 | 3,883 | 6,409 | 1,672 | 1,078 | 13,042
Net Book Value
As at 30 April 2025 | - | 5,173 | - | 251 | 5,424
As at 1 May 2024 | 432 | 7,656 | 154 | - | 8,242

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 3,323 |  | 3,705

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 25,283 |  | 10,134
Net wages | - |  | 3,621
Accruals and deferred income | 1,503 |  | 951
Directors' loan accounts | 87,111 |  | 54,136
| 113,897 |  | 68,842

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 31,515 |  | -

Page 4
Page 5
Glass Repair Scotland Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5