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 SC445553 Mr A Rutherford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC445553 2025-03-31 SC445553 2026-03-31 SC445553 2025-04-01 2026-03-31 SC445553 frs-core:CurrentFinancialInstruments 2026-03-31 SC445553 frs-core:Non-currentFinancialInstruments 2026-03-31 SC445553 frs-core:BetweenOneFiveYears 2026-03-31 SC445553 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC445553 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 SC445553 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC445553 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC445553 frs-core:OtherResidualIntangibleAssets 2026-03-31 SC445553 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 SC445553 frs-core:OtherResidualIntangibleAssets 2025-03-31 SC445553 frs-core:PlantMachinery 2026-03-31 SC445553 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC445553 frs-core:PlantMachinery 2025-03-31 SC445553 frs-core:WithinOneYear 2026-03-31 SC445553 frs-core:ShareCapital 2026-03-31 SC445553 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC445553 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC445553 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC445553 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC445553 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC445553 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC445553 frs-core:CostValuation 2025-03-31 SC445553 frs-core:CostValuation 2026-03-31 SC445553 frs-core:ListedExchangeTraded 2026-03-31 SC445553 frs-core:ListedExchangeTraded 2025-03-31 SC445553 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 SC445553 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-03-31 SC445553 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 SC445553 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-03-31 SC445553 frs-core:UnlistedNon-exchangeTraded 2026-03-31 SC445553 frs-core:UnlistedNon-exchangeTraded 2025-03-31 SC445553 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 SC445553 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 SC445553 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 SC445553 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 SC445553 frs-bus:Director1 2025-04-01 2026-03-31 SC445553 frs-countries:Scotland 2025-04-01 2026-03-31 SC445553 2024-03-31 SC445553 2025-03-31 SC445553 2024-04-01 2025-03-31 SC445553 frs-core:CurrentFinancialInstruments 2025-03-31 SC445553 frs-core:Non-currentFinancialInstruments 2025-03-31 SC445553 frs-core:BetweenOneFiveYears 2025-03-31 SC445553 frs-core:WithinOneYear 2025-03-31 SC445553 frs-core:ShareCapital 2025-03-31 SC445553 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC445553
Alan Rutherford Wealth Management Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC445553
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,089,944 1,087,944
Tangible Assets 5 76,439 22,262
Investments 6 969,393 969,393
2,135,776 2,079,599
CURRENT ASSETS
Debtors 7 587,715 498,916
Cash at bank and in hand - 49,963
587,715 548,879
Creditors: Amounts Falling Due Within One Year 8 (585,136 ) (620,531 )
NET CURRENT ASSETS (LIABILITIES) 2,579 (71,652 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,138,355 2,007,947
Creditors: Amounts Falling Due After More Than One Year 9 (635,236 ) (707,513 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,110 ) (5,566 )
NET ASSETS 1,484,009 1,294,868
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 1,483,909 1,294,768
SHAREHOLDERS' FUNDS 1,484,009 1,294,868
Page 1
Page 2
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 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 A Rutherford
Director
13/08/2026
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
Alan Rutherford Wealth Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC445553 . The registered office is 9 Hilltop Drive, Westhill, Aberdeenshire, AB32 6PL.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are client portfolios which are not amortised.
2.4. 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:
Motor Vehicles Straight line over 5 years
Fixtures & Fittings Straight line over 4 years
Computer Equipment Straight line over 3 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 14)
14 14
4. Intangible Assets
Portfolios
£
Cost
As at 1 April 2025 1,087,944
Additions 2,000
As at 31 March 2026 1,089,944
Net Book Value
As at 31 March 2026 1,089,944
As at 1 April 2025 1,087,944
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2025 98,290
Additions 95,050
Disposals (90,722 )
As at 31 March 2026 102,618
Depreciation
As at 1 April 2025 76,028
Provided during the period 27,265
Disposals (77,114 )
As at 31 March 2026 26,179
Net Book Value
As at 31 March 2026 76,439
As at 1 April 2025 22,262
6. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 April 2025 221 969,172 969,393
As at 31 March 2026 221 969,172 969,393
Provision
As at 1 April 2025 - - -
As at 31 March 2026 - - -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2026 221 969,172 969,393
As at 1 April 2025 221 969,172 969,393
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 96,266 107,370
Other debtors 491,449 391,546
587,715 498,916
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 13,200 46,815
Bank loans and overdrafts 138,647 138,597
Amounts owed to participating interests 62,649 38,034
Other creditors 258,437 291,445
Taxation and social security 112,203 105,640
585,136 620,531
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 70,250 -
Bank loans 564,986 707,513
635,236 707,513
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,200 46,815
Later than one year and not later than five years 70,250 -
83,450 46,815
83,450 46,815
11. Directors Advances, Credits and Guarantees
Included within Debtors are loans to the director of £369,167 (2025 - £291,294). These loans are unsecured and repayable on demand.
Page 5