Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 27 October 2023 false 1 November 2024 31 October 2025 31 October 2025 SC787384 Mr Kevin Tennant Mrs Shirley Tennant Mr Scott Tennant Mrs Nicola Tennant true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC787384 2024-10-31 SC787384 2025-10-31 SC787384 2024-11-01 2025-10-31 SC787384 frs-core:CurrentFinancialInstruments 2025-10-31 SC787384 frs-core:Non-currentFinancialInstruments 2025-10-31 SC787384 frs-core:BetweenOneFiveYears 2025-10-31 SC787384 frs-core:ComputerEquipment 2025-10-31 SC787384 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC787384 frs-core:ComputerEquipment 2024-10-31 SC787384 frs-core:MotorVehicles 2025-10-31 SC787384 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC787384 frs-core:MotorVehicles 2024-10-31 SC787384 frs-core:PlantMachinery 2025-10-31 SC787384 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC787384 frs-core:PlantMachinery 2024-10-31 SC787384 frs-core:WithinOneYear 2025-10-31 SC787384 frs-core:ShareCapital 2025-10-31 SC787384 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC787384 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC787384 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC787384 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC787384 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC787384 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC787384 1 2024-11-01 2025-10-31 SC787384 frs-bus:Director1 2024-11-01 2025-10-31 SC787384 frs-bus:Director2 2024-11-01 2025-10-31 SC787384 frs-bus:Director3 2024-11-01 2025-10-31 SC787384 frs-bus:Director4 2024-11-01 2025-10-31 SC787384 frs-countries:Scotland 2024-11-01 2025-10-31 SC787384 2023-10-26 SC787384 2024-10-31 SC787384 2023-10-27 2024-10-31 SC787384 frs-core:CurrentFinancialInstruments 2024-10-31 SC787384 frs-core:Non-currentFinancialInstruments 2024-10-31 SC787384 frs-core:BetweenOneFiveYears 2024-10-31 SC787384 frs-core:WithinOneYear 2024-10-31 SC787384 frs-core:ShareCapital 2024-10-31 SC787384 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC787384
Circle Security (Scotland) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Circle Security (Scotland) Limited
Contents
Contents

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

Page 1
Circle Security (Scotland) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC787384

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 74,639 |  | 114,930
|  |  | 74,639 |  | 114,930
CURRENT ASSETS
Stocks | 5 | 5,500 |  | 1,400 |
Debtors | 6 | 48,717 |  | 25,507 |
Cash at bank and in hand |  | 10,666 |  | 30,519 |
|  | 64,883 |  | 57,426 |
Creditors: Amounts Falling Due Within One Year | 7 | (128,734 ) |  | (136,148 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,851 ) |  | (78,722 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,788 |  | 36,208
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (7,839 ) |  | (10,727 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,876 ) |  | (3,633 )
NET ASSETS |  |  | 73 |  | 21,848
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Profit and Loss Account |  |  | 69 |  | 21,844
SHAREHOLDERS' FUNDS |  |  | 73 |  | 21,848

Page 1
Page 2
Circle Security (Scotland) Limited
Balance Sheet (continued)
As At 31 October 2025
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 Scott Tennant Director
23/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Circle Security (Scotland) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Circle Security (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC787384 . The registered office is 163 Lanark Road West, Currie, Edinburgh, Scotland, EH14 5NZ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 | 20% straight line
Motor Vehicles | 15% straight line
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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
Page 3
Page 4
Circle Security (Scotland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 2,839 | 125,348 | 8,657 | 136,844
Additions | 200 | - | 2,054 | 2,254
Disposals | - | (28,000 ) | - | (28,000 )
As at 31 October 2025 | 3,039 | 97,348 | 10,711 | 111,098
Depreciation
As at 1 November 2024 | 568 | 18,802 | 2,544 | 21,914
Provided during the period | 608 | 14,602 | 3,535 | 18,745
Disposals | - | (4,200 ) | - | (4,200 )
As at 31 October 2025 | 1,176 | 29,204 | 6,079 | 36,459
Net Book Value
As at 31 October 2025 | 1,863 | 68,144 | 4,632 | 74,639
As at 1 November 2024 | 2,271 | 106,546 | 6,113 | 114,930

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,500 |  | 1,400

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 47,080 |  | 24,163
Other debtors | 1,637 |  | 1,344
| 48,717 |  | 25,507

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,888 |  | 2,640
Trade creditors | 3,481 |  | 19,382
Other creditors | 34,477 |  | 51,325
Taxation and social security | 87,888 |  | 62,801
| 128,734 |  | 136,148

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,839 |  | 10,727

Page 4
Page 5
Circle Security (Scotland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,888 |  | 2,640
Later than one year and not later than five years | 7,839 |  | 10,727
| 10,727 |  | 13,367
| 10,727 |  | 13,367

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

11. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
12. Ultimate Controlling Party
The company has no ultimate controlling party.
Page 5