Acorah Software Products - Accounts Production 19.1.200 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC342342 D M Duff P Duff D M Duff and P Duff true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC342342 2025-04-30 SC342342 2026-04-30 SC342342 2025-05-01 2026-04-30 SC342342 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 SC342342 frs-core:NetGoodwill 2026-04-30 SC342342 frs-core:NetGoodwill 2025-05-01 2026-04-30 SC342342 frs-core:NetGoodwill 2025-04-30 SC342342 frs-core:InvestmentPropertyIncludedWithinPPE 2026-04-30 SC342342 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-30 SC342342 frs-core:ShareCapital 2026-04-30 SC342342 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC342342 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC342342 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC342342 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC342342 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC342342 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC342342 1 2025-05-01 2026-04-30 SC342342 frs-bus:Director1 2025-05-01 2026-04-30 SC342342 frs-bus:Director2 2025-05-01 2026-04-30 SC342342 frs-countries:Scotland 2025-05-01 2026-04-30 SC342342 2024-04-30 SC342342 2025-04-30 SC342342 2024-05-01 2025-04-30 SC342342 frs-core:ShareCapital 2025-04-30 SC342342 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC342342
D Duff (Aberdeen) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors D M Duff
P Duff
Company Number SC342342
Registered Office 17 Migvie Gardens
Kingswells
Aberdeen
AB15 8GB
Page 1
Page 2
Balance Sheet
Registered number: SC342342
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 119,792 119,792
119,792 119,792
CURRENT ASSETS
Debtors 6 62 62
Cash at bank and in hand 5,401 40,911
5,463 40,973
Creditors: Amounts Falling Due Within One Year 7 (48,016 ) (48,016 )
NET CURRENT ASSETS (LIABILITIES) (42,553 ) (7,043 )
TOTAL ASSETS LESS CURRENT LIABILITIES 77,239 112,749
NET ASSETS 77,239 112,749
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 77,039 112,549
SHAREHOLDERS' FUNDS 77,239 112,749
Page 2
Page 3
For the year ending 30 April 2026 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
D M Duff
Director
3rd August 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
D Duff (Aberdeen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC342342 . The registered office is 17 Migvie Gardens, Kingswells, Aberdeen, AB15 8GB.
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. Intangible Fixed Assets and Amortisation - Goodwill
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 the profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
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.
2.5. Investment Properties
In accordance with Section 1A "Small Entities" of Financial Reporting Standard 102 no depreciation is provided in
respect of freehold properties held as investments. This is a departure from the requirements of the Companies Act
2006 which requires all properties to be depreciated. Such properties are held for investment and not for
consumption and the director consider that to depreciate them would not give a true and fair view.
2.6. 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.
2.7. 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.
2.8. 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 3 (2025: 4)
3 4
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 50,000
As at 30 April 2026 50,000
Amortisation
As at 1 May 2025 50,000
As at 30 April 2026 50,000
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
5. Tangible Assets
Investment Properties
£
Cost
As at 1 May 2025 125,000
As at 30 April 2026 125,000
Depreciation
As at 1 May 2025 5,208
As at 30 April 2026 5,208
Net Book Value
As at 30 April 2026 119,792
As at 1 May 2025 119,792
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 62 62
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 48,016 48,016
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
Page 5
Page 6
9. Ultimate Controlling Party
The company's ultimate controlling party are D M Duff and P Duff .
Page 6