Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC406071 Mr Peter Keers Mrs Linda Keers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC406071 2024-12-31 SC406071 2025-12-31 SC406071 2025-01-01 2025-12-31 SC406071 frs-core:CurrentFinancialInstruments 2025-12-31 SC406071 frs-core:Non-currentFinancialInstruments 2025-12-31 SC406071 frs-core:BetweenOneFiveYears 2025-12-31 SC406071 frs-core:ComputerEquipment 2025-12-31 SC406071 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC406071 frs-core:ComputerEquipment 2024-12-31 SC406071 frs-core:FurnitureFittings 2025-12-31 SC406071 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC406071 frs-core:FurnitureFittings 2024-12-31 SC406071 frs-core:NetGoodwill 2025-12-31 SC406071 frs-core:NetGoodwill 2025-01-01 2025-12-31 SC406071 frs-core:NetGoodwill 2024-12-31 SC406071 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 SC406071 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-12-31 SC406071 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 SC406071 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC406071 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC406071 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC406071 frs-core:MoreThanFiveYears 2025-12-31 SC406071 frs-core:MotorVehicles 2025-12-31 SC406071 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC406071 frs-core:MotorVehicles 2024-12-31 SC406071 frs-core:PlantMachinery 2025-12-31 SC406071 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC406071 frs-core:PlantMachinery 2024-12-31 SC406071 frs-core:WithinOneYear 2025-12-31 SC406071 frs-core:ShareCapital 2025-12-31 SC406071 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC406071 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC406071 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC406071 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC406071 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC406071 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC406071 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 SC406071 frs-core:CostValuation 2024-12-31 SC406071 frs-core:CostValuation 2025-12-31 SC406071 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC406071 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC406071 frs-bus:Director1 2025-01-01 2025-12-31 SC406071 frs-bus:Director2 2025-01-01 2025-12-31 SC406071 frs-core:CurrentFinancialInstruments 1 2025-12-31 SC406071 frs-countries:Scotland 2025-01-01 2025-12-31 SC406071 2023-12-31 SC406071 2024-12-31 SC406071 2024-01-01 2024-12-31 SC406071 frs-core:CurrentFinancialInstruments 2024-12-31 SC406071 frs-core:Non-currentFinancialInstruments 2024-12-31 SC406071 frs-core:BetweenOneFiveYears 2024-12-31 SC406071 frs-core:MoreThanFiveYears 2024-12-31 SC406071 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC406071 frs-core:WithinOneYear 2024-12-31 SC406071 frs-core:ShareCapital 2024-12-31 SC406071 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC406071 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-12-31 SC406071 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: SC406071
Scotcrest Uniforms Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: SC406071
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 265,575 287,278
Investments 6 90,223 90,223
355,798 377,501
CURRENT ASSETS
Stocks 7 161,555 155,525
Debtors 8 132,727 115,982
Cash at bank and in hand 185,798 136,229
480,080 407,736
Creditors: Amounts Falling Due Within One Year 9 (214,616 ) (116,166 )
NET CURRENT ASSETS (LIABILITIES) 265,464 291,570
TOTAL ASSETS LESS CURRENT LIABILITIES 621,262 669,071
Creditors: Amounts Falling Due After More Than One Year 10 (66,868 ) (103,404 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 13 (25,771 ) (31,195 )
NET ASSETS 528,623 534,472
CAPITAL AND RESERVES
Called up share capital 14 100 100
Profit and Loss Account 528,523 534,372
SHAREHOLDERS' FUNDS 528,623 534,472
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For the year ending 31 December 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
Mrs Linda Keers
Director
30/06/2026
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Scotcrest Uniforms Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC406071 . The registered office is 2nd Floor (East) Belgrave Court, Rosehall Road, Bellshill, North Lanarkshire, ML4 3NR.
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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 Property - not depreciated
  • Plant & Machinery 15% reducing balance
  • Property Improvements 20% reducing balance
  • Motor Vehicles 25% reducing balance
  • Fixtures and Fittings 15% reducing balance
  • Computer Equipment 20% reducing balance
2.5. 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.
2.6. 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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2.7. Financial Instruments
The company only has basic financial instruments.
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured
initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective
interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans,
are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost
using the effective interest method.
2.8. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.
2.10. Investments in Subsidiaries
Investments in subsidiaries are stated at cost less any provision for impairment. The company assesses at each reporting date whether there is any indication that such investments may be impaired. Where indicators exist, the recoverable amount is estimated and, to the extent that this is lower than the carrying amount, an impairment loss is recognised in profit or loss. Impairment losses are reversed if, and only if, the reasons for the impairment have ceased to apply. Income from investments in subsidiaries is recognised when the right to receive payment is established, normally on declaration of dividends.  The company applies the recognition and measurement principles of FRS 102 Section 1A in preparing its financial statements.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 21)
22 21
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 35,700
As at 31 December 2025 35,700
Amortisation
As at 1 January 2025 35,700
As at 31 December 2025 35,700
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised
evenly over its estimated useful life of five years.
5. Tangible Assets
Land & Property
Freehold Investment Properties Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 January 2025 162,500 8,724 163,959 73,509
Additions - - - -
As at 31 December 2025 162,500 8,724 163,959 73,509
Depreciation
As at 1 January 2025 - 7,394 122,674 37,662
Provided during the period - 1,096 6,193 8,962
As at 31 December 2025 - 8,490 128,867 46,624
Net Book Value
As at 31 December 2025 162,500 234 35,092 26,885
As at 1 January 2025 162,500 1,330 41,285 35,847
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 87,909 28,928 525,529
Additions - 1,950 1,950
As at 31 December 2025 87,909 30,878 527,479
...CONTINUED
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Depreciation
As at 1 January 2025 46,155 24,366 238,251
Provided during the period 6,262 1,140 23,653
As at 31 December 2025 52,417 25,506 261,904
Net Book Value
As at 31 December 2025 35,492 5,372 265,575
As at 1 January 2025 41,754 4,562 287,278
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 26,885 31,204
6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 90,223
As at 31 December 2025 90,223
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 90,223
As at 1 January 2025 90,223
Fixed asset investments comprise the company’s wholly owned subsidiary undertaking, which is unlisted and incorporated and operating in the United Kingdom. 
Investments in subsidiaries are measured at cost less impairment.  At 31 December 2025, the cost and net book value of the investment in subsidiary undertaking was £90,223 (2024: £90,223). The directors have reviewed the carrying amount of the investment and consider that no impairment provision is required. 
The principal subsidiary undertaking of the company is MPC Driven Limited, whose principal activity is the retail of workwear and which is registered in England. 
7. Stocks
2025 2024
£ £
Stock 161,555 155,525
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8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 24,577 21,676
Prepayments and accrued income 107,810 91,257
Other debtors 340 -
Intercompany Debtors - 3,049
132,727 115,982
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 26,647 3,984
Trade creditors 82,261 24,684
Bank loans and overdrafts 12,386 12,686
Corporation tax 27,186 41,941
Other taxes and social security 6,165 7,215
VAT 4,311 14,859
Other creditors 510 578
Intercompany creditors 46,951 -
Accruals (Current liabilities - creditors < 1 year) 6,682 3,875
Directors' loan accounts 1,517 6,344
214,616 116,166
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 26,647
Bank loans 66,868 76,757
66,868 103,404
11. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
TSB Bank plc holds a bond and floating charge over the company's assets as security for the bank overdraft and
a standard security of the property 41 Quarry Street, Hamilton, ML3 7AN in respect of the bank loan
2025 2024
£ £
Bank loans and overdrafts 79,554 89,443
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12. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 26,647 3,984
Later than one year and not later than five years - 26,647
26,647 30,631
26,647 30,631
13. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 25,771 31,195
14. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
15. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Later than one year and not later than five years 120,000 180,000
Later than five years 100,000 108,000
220,000 288,000
16. Related Party Transactions
MPC Driven Limited, is a subsidiary of Scotcrest Uniforms Ltd and effectively under common control of the directors.
During the year MPC Driven Limited loaned funds to Scotcrest Uniforms Ltd totalling £46,951. The amount outstanding at the year-end was £46,951. This loan is non-interest bearing and is repayable on demand.
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