Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC218856 Mr D Taylor Mr J Lowe Mrs Jane Gray Mr D Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC218856 2025-01-31 SC218856 2026-01-31 SC218856 2025-02-01 2026-01-31 SC218856 frs-core:CurrentFinancialInstruments 2026-01-31 SC218856 frs-core:Non-currentFinancialInstruments 2026-01-31 SC218856 frs-core:FurnitureFittings 2026-01-31 SC218856 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC218856 frs-core:FurnitureFittings 2025-01-31 SC218856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC218856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC218856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC218856 frs-core:OtherReservesSubtotal 2025-01-31 SC218856 frs-core:OtherReservesSubtotal 2026-01-31 SC218856 frs-core:RevaluationReserve 2025-01-31 SC218856 frs-core:RevaluationReserve 2026-01-31 SC218856 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 SC218856 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 SC218856 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC218856 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC218856 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC218856 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC218856 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC218856 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC218856 frs-bus:Director1 2025-02-01 2026-01-31 SC218856 frs-bus:Director2 2025-02-01 2026-01-31 SC218856 frs-bus:Director3 2025-02-01 2026-01-31 SC218856 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 SC218856 frs-core:Non-currentFinancialInstruments 1 2026-01-31 SC218856 frs-core:CurrentFinancialInstruments 2 2026-01-31 SC218856 frs-countries:Scotland 2025-02-01 2026-01-31 SC218856 2024-01-31 SC218856 2025-01-31 SC218856 2024-02-01 2025-01-31 SC218856 frs-core:CurrentFinancialInstruments 2025-01-31 SC218856 frs-core:Non-currentFinancialInstruments 2025-01-31 SC218856 frs-core:OtherReservesSubtotal 2025-01-31 SC218856 frs-core:RevaluationReserve 2025-01-31 SC218856 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC218856 frs-core:Non-currentFinancialInstruments 1 2025-01-31 SC218856 frs-core:CurrentFinancialInstruments 2 2025-01-31
Registered number: SC218856
Auchengeich Miners Welfare Society and Social Club Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Auchengeich Miners Welfare Society and Social Club Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Auchengeich Miners Welfare Society and Social Club Limited
Company Information
For The Year Ended 31 January 2026
Company Information

Directors | Mr D Taylor
| Mr J Lowe
| Mrs Jane Gray
Secretary | Mr D Taylor
Company Number | SC218856
Registered Office | Gartferry Road
| Bridgend
| Moodiesburn
| Glasgow
| G69 0JN
Business | Gartferry Road
| Bridgend
| Moodiesburn
| Glasgow
| G69 0JN
Accountants | Calculus Accountants (Scotland) Ltd
| 10 Avonhead Road
| Condorrat
| Glasgow
| G67 4RA

Page 1
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Auchengeich Miners Welfare Society and Social Club Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC218856

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 242,770 |  | 245,856
|  |  | 242,770 |  | 245,856
CURRENT ASSETS
Stocks |  | 11,568 |  | 11,498 |
Debtors |  | 4,196 |  | 4,314 |
Cash at bank and in hand |  | 6,826 |  | 2,020 |
|  | 22,590 |  | 17,832 |
Creditors: Amounts Falling Due Within One Year | 5 | (39,567 ) |  | (26,532 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,977 ) |  | (8,700 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 225,793 |  | 237,156
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (10,077 ) |  | (16,811 )
NET ASSETS |  |  | 215,716 |  | 220,345
CAPITAL AND RESERVES
Revaluation reserve | 8 |  | 200,000 |  | 200,000
Other reserves |  |  | 184,729 |  | 184,729
Profit and Loss Account |  |  | (169,013 ) |  | (164,384 )
SHAREHOLDERS' FUNDS |  |  | 215,716 |  | 220,345

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Auchengeich Miners Welfare Society and Social Club Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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 Profit and Loss Account.
On behalf of the board

Mr J Lowe Director
24/08/2026

The notes on pages 4 to 6 form part of these financial statements.
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Auchengeich Miners Welfare Society and Social Club Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Auchengeich Miners Welfare Society and Social Club Limited Registered number SC218856 is a limited by Guarantee company incorporated in Scotland. The Registered Office is Gartferry Road, Bridgend, Moodiesburn, Glasgow, G69 0JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention as modified by the revaluation of certain assets and in accordance with the FRS 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 represents net invoiced sales of goods, net of Value Added Tax and trade discounts, and other sundry income generated from normal trading associated with such a members Club.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | Not provided
Fixtures & Fittings | 10% on reducing balance basis

2.4. 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.
2.5. 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. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 12)
11 12
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 February 2025 | 215,000 | 217,293 | 432,293
As at 31 January 2026 | 215,000 | 217,293 | 432,293
Depreciation
As at 1 February 2025 | - | 186,437 | 186,437
Provided during the period | - | 3,086 | 3,086
As at 31 January 2026 | - | 189,523 | 189,523

...CONTINUED
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Auchengeich Miners Welfare Society and Social Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 215,000 | 27,770 | 242,770
As at 1 February 2025 | 215,000 | 30,856 | 245,856

Included in cost or valuation of land and buildings is freehold land of £15,000 (2025 - £15,000) which is not depreciated.
If freehold land and buildings had not been revalued they would have been included at historical cost of £15,000 (2025 - £15,000).
Freehold land and buildings were valued on an open market basis on 31 January 2005 by the directors.
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,153 |  | 3,769
Bank loans and overdrafts | 6,221 |  | 6,221
Other loans | 17,500 |  | 11,200
PAYE and NI | 141 |  | 57
VAT | 1,473 |  | 2,197
Machine Games Duty | 93 |  | -
Bank loan | 822 |  | 1,000
Accrued charges | 3,164 |  | 2,088
| 39,567 |  | 26,532

The loan from Belhaven Brewers is secured by way of a Bond and Floating Charge over the whole of the assets of the Club and a Standard Security over the clubs premises, land and buildings.
The sundry loan relates to a loan from a club member, which loan has no fixed terms of repayment and is interest free.
The bank loan was obtained from Royal Bank of Scotland Plc in terms of the Bounce Back Loan Scheme and is in accordance with the terms thereof.
6. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Brewers loan (Long term liabilities - creditors > 1 year) | 10,077 |  | 15,989
Bank loans | - |  | 822
| 10,077 |  | 16,811

Amounts falling due in more than five years:
Repayable by instalments - Brewers loan £nil (2025 - £nil)
The loan from Belhaven Brewers is secured by way of a Bond and Floating Charge over the whole of the assets of the Club and a Standard Security over the clubs premises, land and buildings.
The bank loan was obtained from Royal Bank of Scotland Plc in terms of the Bounce Back Loan Scheme and is in accordance with the terms thereof.
7. Deferred Taxation
No provision for deferred taxation has been provided for in the financial statements.
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Auchengeich Miners Welfare Society and Social Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Reserves

| Revaluation reserve | Other reserves | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 February 2025 | 200,000 | 184,729 | (164,384 )
Loss for the year and total comprehensive income | - | - | (4,629 )
As at 31 January 2026 | 200,000 | 184,729 | (169,013 )

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