Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC171398 Alison Eadie Brian McLaughlin William Eadie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC171398 2025-03-31 SC171398 2026-03-31 SC171398 2025-04-01 2026-03-31 SC171398 frs-core:CurrentFinancialInstruments 2026-03-31 SC171398 frs-core:FurnitureFittings 2026-03-31 SC171398 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC171398 frs-core:FurnitureFittings 2025-03-31 SC171398 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SC171398 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC171398 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC171398 frs-core:MotorVehicles 2026-03-31 SC171398 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC171398 frs-core:MotorVehicles 2025-03-31 SC171398 frs-core:PlantMachinery 2026-03-31 SC171398 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC171398 frs-core:PlantMachinery 2025-03-31 SC171398 frs-core:RevaluationReserve 2025-03-31 SC171398 frs-core:RevaluationReserve 2026-03-31 SC171398 frs-core:ShareCapital 2026-03-31 SC171398 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 SC171398 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 SC171398 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC171398 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC171398 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC171398 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC171398 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC171398 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC171398 frs-bus:Director1 2025-04-01 2026-03-31 SC171398 frs-bus:Director2 2025-04-01 2026-03-31 SC171398 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC171398 frs-core:CurrentFinancialInstruments 1 2026-03-31 SC171398 frs-countries:Scotland 2025-04-01 2026-03-31 SC171398 2024-03-31 SC171398 2025-03-31 SC171398 2024-04-01 2025-03-31 SC171398 frs-core:CurrentFinancialInstruments 2025-03-31 SC171398 frs-core:RevaluationReserve 2025-03-31 SC171398 frs-core:ShareCapital 2025-03-31 SC171398 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC171398 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: SC171398
Bonnyview Windows Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
14 Newton Place
Glasgow
G3 7PY
Bonnyview Windows Ltd.
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Bonnyview Windows Ltd.
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: SC171398

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 152,302 |  | 156,737
|  |  | 152,302 |  | 156,737
CURRENT ASSETS
Debtors | 5 | 1,100 |  | 1,100 |
Cash at bank and in hand |  | 232 |  | 869 |
|  | 1,332 |  | 1,969 |
Creditors: Amounts Falling Due Within One Year | 6 | (125,111 ) |  | (126,418 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (123,779 ) |  | (124,449 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,523 |  | 32,288
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (662 ) |  | (934 )
NET ASSETS |  |  | 27,861 |  | 31,354
CAPITAL AND RESERVES
Called up share capital | 7 |  | 5,000 |  | 5,000
Revaluation reserve | 8 |  | 103,000 |  | 103,000
Income Statement |  |  | (80,139 ) |  | (76,646 )
SHAREHOLDERS' FUNDS |  |  | 27,861 |  | 31,354

Page 1
Page 2
Bonnyview Windows Ltd.
Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 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 Income Statement.
On behalf of the board

Alison Eadie Director
3rd July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Bonnyview Windows Ltd.
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Bonnyview Windows Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC171398 . The registered office is 2a Mid Road, Blairlinn Industrial Estate, Cumbernauld, G67 2TT.
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.
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 | Buildings depreciated over 25 years
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 3
Page 4
Bonnyview Windows Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 175,000 | 164,864 | 30,875 | 28,316 | 399,055
As at 31 March 2026 | 175,000 | 164,864 | 30,875 | 28,316 | 399,055
Depreciation
As at 1 April 2025 | 24,000 | 164,074 | 25,956 | 28,288 | 242,318
Provided during the period | 3,000 | 198 | 1,230 | 7 | 4,435
As at 31 March 2026 | 27,000 | 164,272 | 27,186 | 28,295 | 246,753
Net Book Value
As at 31 March 2026 | 148,000 | 592 | 3,689 | 21 | 152,302
As at 1 April 2025 | 151,000 | 790 | 4,919 | 28 | 156,737

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,100 |  | 1,100

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 6,530 |  | 7,837
Dividends payable | 8,800 |  | 8,800
Accruals and deferred income | 1,620 |  | 1,620
Directors' loan accounts | 108,161 |  | 108,161
| 125,111 |  | 126,418

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5,000 |  | 5,000

8. Reserves

| Revaluation reserve | Income Statement
--- | --- | ---
| £ | £
As at 1 April 2025 | 103,000 | (76,646 )
Loss for the year and total comprehensive income | - | (3,493 )
As at 31 March 2026 | 103,000 | (80,139 )

Page 4