Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 SC496971 Sean Smyth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC496971 2025-05-31 SC496971 2026-05-31 SC496971 2025-06-01 2026-05-31 SC496971 frs-core:PlantMachinery 2026-05-31 SC496971 frs-core:PlantMachinery 2025-06-01 2026-05-31 SC496971 frs-core:PlantMachinery 2025-05-31 SC496971 frs-core:ShareCapital 2026-05-31 SC496971 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 SC496971 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 SC496971 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 SC496971 frs-bus:SmallEntities 2025-06-01 2026-05-31 SC496971 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 SC496971 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 SC496971 frs-bus:Director1 2025-06-01 2026-05-31 SC496971 frs-countries:Scotland 2025-06-01 2026-05-31 SC496971 2024-05-31 SC496971 2025-05-31 SC496971 2024-06-01 2025-05-31 SC496971 frs-core:ShareCapital 2025-05-31 SC496971 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: SC496971
Duncan & Laird Associates Ltd
Financial Statements
For The Year Ended 31 May 2026
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
Duncan & Laird Associates Ltd
Contents
Contents

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

Page 1
Duncan & Laird Associates Ltd
Statement of Financial Position
As At 31 May 2026
Statement of Financial Position
Registered number: SC496971

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 387 |  | 484
|  |  | 387 |  | 484
CURRENT ASSETS
Cash at bank and in hand |  | 805 |  | 1,819 |
|  | 805 |  | 1,819 |
Creditors: Amounts Falling Due Within One Year | 5 | (5,138 ) |  | (5,275 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,333 ) |  | (3,456 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,946 ) |  | (2,972 )
NET LIABILITIES |  |  | (3,946 ) |  | (2,972 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Income Statement |  |  | (4,046 ) |  | (3,072 )
SHAREHOLDERS' FUNDS |  |  | (3,946) |  | (2,972)

Page 1
Page 2
Duncan & Laird Associates Ltd
Statement of Financial Position (continued)
As At 31 May 2026
For the year ending 31 May 2026 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 Income Statement.
On behalf of the board

Sean Smyth Director
10th August 2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Duncan & Laird Associates Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Duncan & Laird Associates Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC496971 . The registered office is 11C Gatehead Road, Crosshouse, Kilmarnock, KA2 0HN.
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.
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:

Plant & Machinery | 25% Reducing Balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 June 2025 | 5,117
As at 31 May 2026 | 5,117
Depreciation
As at 1 June 2025 | 4,633
Provided during the period | 97
As at 31 May 2026 | 4,730
Net Book Value
As at 31 May 2026 | 387
As at 1 June 2025 | 484

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 5,138 |  | 5,275

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3