Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC100605 Mr Grahame Brown Mr William Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC100605 2024-12-31 SC100605 2025-12-31 SC100605 2025-01-01 2025-12-31 SC100605 frs-core:CurrentFinancialInstruments 2025-12-31 SC100605 frs-core:Non-currentFinancialInstruments 2025-12-31 SC100605 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 SC100605 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC100605 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC100605 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC100605 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC100605 frs-core:PlantMachinery 2025-12-31 SC100605 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC100605 frs-core:PlantMachinery 2024-12-31 SC100605 frs-core:SharePremium 2025-12-31 SC100605 frs-core:ShareCapital 2025-12-31 SC100605 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC100605 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC100605 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC100605 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC100605 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC100605 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC100605 frs-bus:Director1 2025-01-01 2025-12-31 SC100605 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC100605 frs-core:CurrentFinancialInstruments 1 2025-12-31 SC100605 frs-core:CurrentFinancialInstruments 2 2025-12-31 SC100605 frs-countries:Scotland 2025-01-01 2025-12-31 SC100605 2023-12-31 SC100605 2024-12-31 SC100605 2024-01-01 2024-12-31 SC100605 frs-core:CurrentFinancialInstruments 2024-12-31 SC100605 frs-core:Non-currentFinancialInstruments 2024-12-31 SC100605 frs-core:SharePremium 2024-12-31 SC100605 frs-core:ShareCapital 2024-12-31 SC100605 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC100605 frs-core:CurrentFinancialInstruments 1 2024-12-31 SC100605 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: SC100605
Pumpmasters Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sutherland Black
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC100605
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,092 8,123
6,092 8,123
CURRENT ASSETS
Stocks 5 35,114 30,292
Debtors 6 23,418 17,648
Cash at bank and in hand 29,240 53,845
87,772 101,785
Creditors: Amounts Falling Due Within One Year 7 (42,034 ) (30,505 )
NET CURRENT ASSETS (LIABILITIES) 45,738 71,280
TOTAL ASSETS LESS CURRENT LIABILITIES 51,830 79,403
Creditors: Amounts Falling Due After More Than One Year 8 (2,500 ) (12,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,523 ) (1,990 )
NET ASSETS 47,807 64,913
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Share premium account 10,000 10,000
Profit and Loss Account 36,807 53,913
SHAREHOLDERS' FUNDS 47,807 64,913
Page 1
Page 2
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
Mr Grahame Brown
Director
23/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pumpmasters Limited is a private company, limited by shares, incorporated in Scotland, registered number SC100605 . The registered office is 14a Nasmyth Court, Houston Industrial Estate, Livingston, West Lothian, EH54 5EG.
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:
Leasehold 33% on cost
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
2.4. 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.
Page 3
Page 4
2.5. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 6 (2024: 5)
6 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2025 2,110 27,470 29,580
As at 31 December 2025 2,110 27,470 29,580
Depreciation
As at 1 January 2025 2,110 19,347 21,457
Provided during the period - 2,031 2,031
As at 31 December 2025 2,110 21,378 23,488
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2025 - 6,092 6,092
As at 1 January 2025 - 8,123 8,123
5. Stocks
2025 2024
£ £
Stock 35,114 30,292
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 23,418 13,183
Prepayments and accrued income - 815
CT receivable - 3,650
23,418 17,648
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,275 6,215
Other taxes and social security 3,652 3,543
VAT 8,134 5,267
Pension payable 565 660
BBL Loan < 1 year 10,000 10,000
Accruals and deferred income 8,408 4,820
42,034 30,505
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
BBL Loan > 1 year 2,500 12,500
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5