Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC487909 Mr Neil Maclean iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC487909 2024-10-31 SC487909 2025-10-31 SC487909 2024-11-01 2025-10-31 SC487909 frs-core:CurrentFinancialInstruments 2025-10-31 SC487909 frs-core:ComputerEquipment 2025-10-31 SC487909 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC487909 frs-core:ComputerEquipment 2024-10-31 SC487909 frs-core:FurnitureFittings 2025-10-31 SC487909 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC487909 frs-core:FurnitureFittings 2024-10-31 SC487909 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 SC487909 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC487909 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC487909 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 SC487909 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC487909 frs-core:PlantMachinery 2025-10-31 SC487909 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC487909 frs-core:PlantMachinery 2024-10-31 SC487909 frs-core:ShareCapital 2025-10-31 SC487909 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC487909 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC487909 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC487909 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC487909 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC487909 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC487909 frs-bus:Director1 2024-11-01 2025-10-31 SC487909 frs-countries:Scotland 2024-11-01 2025-10-31 SC487909 2023-10-31 SC487909 2024-10-31 SC487909 2023-11-01 2024-10-31 SC487909 frs-core:CurrentFinancialInstruments 2024-10-31 SC487909 frs-core:ShareCapital 2024-10-31 SC487909 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC487909
Neil Maclean Hairdressing Ltd.
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC487909
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,292 70,292
70,292 70,292
CURRENT ASSETS
Debtors 5 108,401 108,015
Cash at bank and in hand 11 463
108,412 108,478
Creditors: Amounts Falling Due Within One Year 6 (285,843 ) (283,623 )
NET CURRENT ASSETS (LIABILITIES) (177,431 ) (175,145 )
TOTAL ASSETS LESS CURRENT LIABILITIES (107,139 ) (104,853 )
NET LIABILITIES (107,139 ) (104,853 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (107,239 ) (104,953 )
SHAREHOLDERS' FUNDS (107,139) (104,853)
Page 1
Page 2
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 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
Mr Neil Maclean
Director
31/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Neil Maclean Hairdressing Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC487909 . The registered office is 38 John Street, Penicuik, EH26 8AB.
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:
Freehold 10
Leasehold 10
Plant & Machinery 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 33
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 11,939 51,721 5,943 7,311 76,914
As at 31 October 2025 11,939 51,721 5,943 7,311 76,914
Depreciation
As at 1 November 2024 3,316 1,211 1,259 836 6,622
As at 31 October 2025 3,316 1,211 1,259 836 6,622
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2025 8,623 50,510 4,684 6,475 70,292
As at 1 November 2024 8,623 50,510 4,684 6,475 70,292
5. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 3,911 3,525
Other debtors 104,490 104,490
108,401 108,015
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 14,266 36,124
Bank loans and overdrafts 11,809 11,809
Other loans 144,667 134,239
Other creditors 1,922 768
Taxation and social security 113,179 100,683
285,843 283,623
7. Share Capital
2025 2024
as restated
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 4