Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC751474 C Clark true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC751474 2024-12-31 SC751474 2025-12-31 SC751474 2025-01-01 2025-12-31 SC751474 frs-core:CurrentFinancialInstruments 2025-12-31 SC751474 frs-core:Non-currentFinancialInstruments 2025-12-31 SC751474 frs-core:BetweenOneFiveYears 2025-12-31 SC751474 frs-core:ComputerEquipment 2025-12-31 SC751474 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC751474 frs-core:ComputerEquipment 2024-12-31 SC751474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC751474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC751474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC751474 frs-core:MotorVehicles 2025-12-31 SC751474 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC751474 frs-core:MotorVehicles 2024-12-31 SC751474 frs-core:PlantMachinery 2025-12-31 SC751474 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC751474 frs-core:PlantMachinery 2024-12-31 SC751474 frs-core:WithinOneYear 2025-12-31 SC751474 frs-core:ShareCapital 2025-12-31 SC751474 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC751474 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC751474 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC751474 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC751474 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC751474 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC751474 1 2025-01-01 2025-12-31 SC751474 frs-bus:Director1 2025-01-01 2025-12-31 SC751474 frs-countries:Scotland 2025-01-01 2025-12-31 SC751474 2023-12-31 SC751474 2024-12-31 SC751474 2024-01-01 2024-12-31 SC751474 frs-core:CurrentFinancialInstruments 2024-12-31 SC751474 frs-core:Non-currentFinancialInstruments 2024-12-31 SC751474 frs-core:BetweenOneFiveYears 2024-12-31 SC751474 frs-core:WithinOneYear 2024-12-31 SC751474 frs-core:ShareCapital 2024-12-31 SC751474 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC751474
LJF Custom Coatings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director C Clark
Company Number SC751474
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC751474
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 485,713 458,548
485,713 458,548
CURRENT ASSETS
Stocks 5 319,040 231,253
Debtors 6 1,346,908 1,134,832
Cash at bank and in hand 140,541 989,744
1,806,489 2,355,829
Creditors: Amounts Falling Due Within One Year 7 (1,619,372 ) (2,209,606 )
NET CURRENT ASSETS (LIABILITIES) 187,117 146,223
TOTAL ASSETS LESS CURRENT LIABILITIES 672,830 604,771
Creditors: Amounts Falling Due After More Than One Year 8 (72,014 ) (74,585 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (69,101 ) (61,709 )
NET ASSETS 531,715 468,477
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 531,714 468,476
SHAREHOLDERS' FUNDS 531,715 468,477
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Page 3
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
C Clark
Director
19th 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
LJF Custom Coatings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC751474 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Freehold 10 years straight line
Plant & Machinery 10 years straight line
Motor Vehicles 5 years straight line
Computer Equipment 4 years straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.6. 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.
Page 4
Page 5
2.7. 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.
2.8. Donations and Expenditure
The company made various donations to registered charities during the year, the maximum donation being £9,000
3. Average Number of Employees
Average number of employees, including directors, during the period was 31 (2024: 33)
31 33
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 118,575 298,816 50,994 36,205 504,590
Additions 24,855 51,908 26,995 2,064 105,822
Disposals - - (14,999 ) - (14,999 )
As at 31 December 2025 143,430 350,724 62,990 38,269 595,413
Depreciation
As at 1 January 2025 9,287 26,450 3,550 6,755 46,042
Provided during the period 12,333 34,432 12,449 9,194 68,408
Disposals - - (4,750 ) - (4,750 )
As at 31 December 2025 21,620 60,882 11,249 15,949 109,700
Net Book Value
As at 31 December 2025 121,810 289,842 51,741 22,320 485,713
As at 1 January 2025 109,288 272,366 47,444 29,450 458,548
5. Stocks
2025 2024
£ £
Stock 319,040 231,253
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 610,108 984,822
Amounts owed by participating interests 560,250 -
Other debtors 176,550 150,010
1,346,908 1,134,832
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 56,552 34,362
Trade creditors 114,350 165,836
Amounts owed to group undertakings 549,999 499,999
Amounts owed to participating interests 116,191 253,785
Other creditors 712,832 1,132,527
Taxation and social security 69,448 123,097
1,619,372 2,209,606
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 72,014 74,585
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 56,552 34,362
Later than one year and not later than five years 72,014 74,585
128,566 108,947
128,566 108,947
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
11. Ultimate Controlling Party
The company's controlling party is Bredero Shaw Limited
Page 6