Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC348734 A D Cooke A D Cooke true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC348734 2024-12-31 SC348734 2025-12-31 SC348734 2025-01-01 2025-12-31 SC348734 frs-core:CurrentFinancialInstruments 2025-12-31 SC348734 frs-core:Non-currentFinancialInstruments 2025-12-31 SC348734 frs-core:BetweenOneFiveYears 2025-12-31 SC348734 frs-core:FurnitureFittings 2025-12-31 SC348734 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC348734 frs-core:FurnitureFittings 2024-12-31 SC348734 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 SC348734 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 SC348734 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 SC348734 frs-core:MotorVehicles 2025-12-31 SC348734 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC348734 frs-core:MotorVehicles 2024-12-31 SC348734 frs-core:PlantMachinery 2025-12-31 SC348734 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC348734 frs-core:PlantMachinery 2024-12-31 SC348734 frs-core:WithinOneYear 2025-12-31 SC348734 frs-core:CapitalRedemptionReserve 2025-12-31 SC348734 frs-core:ShareCapital 2025-12-31 SC348734 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC348734 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC348734 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC348734 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC348734 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC348734 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC348734 1 2025-01-01 2025-12-31 SC348734 frs-bus:Director1 2025-01-01 2025-12-31 SC348734 frs-countries:Scotland 2025-01-01 2025-12-31 SC348734 2023-12-31 SC348734 2024-12-31 SC348734 2024-01-01 2024-12-31 SC348734 frs-core:CurrentFinancialInstruments 2024-12-31 SC348734 frs-core:Non-currentFinancialInstruments 2024-12-31 SC348734 frs-core:BetweenOneFiveYears 2024-12-31 SC348734 frs-core:WithinOneYear 2024-12-31 SC348734 frs-core:CapitalRedemptionReserve 2024-12-31 SC348734 frs-core:ShareCapital 2024-12-31 SC348734 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC348734
Quest Pumps Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director A D Cooke
Company Number SC348734
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC348734
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 484,790 384,118
484,790 384,118
CURRENT ASSETS
Stocks 5 876,196 376,563
Debtors 6 2,690,762 1,004,387
Cash at bank and in hand 1,505,473 2,524,561
5,072,431 3,905,511
Creditors: Amounts Falling Due Within One Year 7 (1,193,003 ) (638,584 )
NET CURRENT ASSETS (LIABILITIES) 3,879,428 3,266,927
TOTAL ASSETS LESS CURRENT LIABILITIES 4,364,218 3,651,045
Creditors: Amounts Falling Due After More Than One Year 8 (10,300 ) (29,600 )
NET ASSETS 4,353,918 3,621,445
CAPITAL AND RESERVES
Called up share capital 10 7,000 7,000
Capital redemption reserve 3,000 3,000
Profit and Loss Account 4,343,918 3,611,445
SHAREHOLDERS' FUNDS 4,353,918 3,621,445
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
A D Cooke
Director
30th July 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Quest Pumps Limited is a private company, limited by shares, incorporated in Scotland, registered number SC348734 . 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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at 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:
Leasehold 20% on cost
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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.
2.6. 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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 9 (2024: 9)
9 9
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 147,936 490,194 245,382 89,593 973,105
Additions - 174,509 83,939 17,957 276,405
Disposals (186 ) (11,273 ) (55,330 ) (40,370 ) (107,159 )
As at 31 December 2025 147,750 653,430 273,991 67,180 1,142,351
Depreciation
As at 1 January 2025 141,428 269,602 103,446 74,511 588,987
Provided during the period 2,237 91,317 44,722 6,848 145,124
Disposals (186 ) (11,044 ) (24,950 ) (40,370 ) (76,550 )
As at 31 December 2025 143,479 349,875 123,218 40,989 657,561
Net Book Value
As at 31 December 2025 4,271 303,555 150,773 26,191 484,790
As at 1 January 2025 6,508 220,592 141,936 15,082 384,118
5. Stocks
2025 2024
£ £
Stock 876,196 376,563
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 666,860 320,801
Amounts owed by participating interests 1,470,742 405,953
Other debtors 553,160 277,633
2,690,762 1,004,387
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,929 24,636
Trade creditors 396,320 158,569
Bank loans and overdrafts 5,277 10,648
Other creditors 282,920 58,665
Taxation and social security 488,557 386,066
1,193,003 638,584
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,300 24,600
Bank loans - 5,000
10,300 29,600
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,929 24,636
Later than one year and not later than five years 10,300 24,600
30,229 49,236
30,229 49,236
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 7,000 7,000
11. Ultimate Controlling Party
The company's ultimate controlling party is A D Cooke .
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