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 SC170707 Mr E A Aiken Mr A S Aiken false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC170707 2024-12-31 SC170707 2025-12-31 SC170707 2025-01-01 2025-12-31 SC170707 frs-core:CurrentFinancialInstruments 2025-12-31 SC170707 frs-core:BetweenOneFiveYears 2025-12-31 SC170707 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 SC170707 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 SC170707 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 SC170707 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC170707 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC170707 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC170707 frs-core:MoreThanFiveYears 2025-12-31 SC170707 frs-core:MotorVehicles 2025-12-31 SC170707 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC170707 frs-core:MotorVehicles 2024-12-31 SC170707 frs-core:PlantMachinery 2025-12-31 SC170707 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC170707 frs-core:PlantMachinery 2024-12-31 SC170707 frs-core:WithinOneYear 2025-12-31 SC170707 frs-core:ShareCapital 2025-12-31 SC170707 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC170707 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC170707 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC170707 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC170707 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC170707 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC170707 1 2025-01-01 2025-12-31 SC170707 frs-bus:Director1 2025-01-01 2025-12-31 SC170707 frs-bus:Director2 2025-01-01 2025-12-31 SC170707 frs-countries:Scotland 2025-01-01 2025-12-31 SC170707 2023-12-31 SC170707 2024-12-31 SC170707 2024-01-01 2024-12-31 SC170707 frs-core:CurrentFinancialInstruments 2024-12-31 SC170707 frs-core:BetweenOneFiveYears 2024-12-31 SC170707 frs-core:MoreThanFiveYears 2024-12-31 SC170707 frs-core:WithinOneYear 2024-12-31 SC170707 frs-core:ShareCapital 2024-12-31 SC170707 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Alex. Aiken & Son Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Alex. Aiken & Son Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Alex. Aiken & Son Ltd.
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC170707

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,227,928 |  | 1,137,224
|  |  | 1,227,928 |  | 1,137,224
CURRENT ASSETS
Stocks | 5 | 292,414 |  | 188,799 |
Debtors | 6 | 903,976 |  | 962,153 |
Cash at bank and in hand |  | 2,641,049 |  | 2,824,568 |
|  | 3,837,439 |  | 3,975,520 |
Creditors: Amounts Falling Due Within One Year | 7 | (499,020 ) |  | (727,310 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,338,419 |  | 3,248,210
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,566,347 |  | 4,385,434
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (96,756 ) |  | (75,302 )
NET ASSETS |  |  | 4,469,591 |  | 4,310,132
CAPITAL AND RESERVES
Called up share capital | 8 |  | 35,500 |  | 35,500
Profit and Loss Account |  |  | 4,434,091 |  | 4,274,632
SHAREHOLDERS' FUNDS |  |  | 4,469,591 |  | 4,310,132

Page 1
Page 2
Alex. Aiken & Son Ltd.
Balance Sheet (continued)
As At 31 December 2025
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 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 E A Aiken Director
10th August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Alex. Aiken & Son Ltd.
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Alex. Aiken & Son Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC170707 . The registered office is Damhead Way, Dales Industrial Estate, Peterhead, Aberdeenshire, AB42 3GY.
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 represents the amounts (excluding value added tax) derived from the provision of goods and services to customers. Revenue is recognised at the point of sale of goods and the point services are provided.
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:

Freehold property | 2% on cost
Short leasehold | 2% on cost
Plant & Machinery | at varying rates on cost
Motor Vehicles | 25% on cost

Included in cost of land and buildings is freehold land of £159,497 (2022 - £159,497) which is not depreciated.
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.
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 Statement of Income and Retained Earnings, 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 expneses 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.
Unrelived 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account in the period to which they relate.
Page 3
Page 4
Alex. Aiken & Son Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2024: 33)
33 33
4. Tangible Assets

| Land & Property
--- | ---
| Freehold property | Short leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 742,325 | 365,281 | 746,949 | 580,557 | 2,435,112
Additions | - | - | 72,823 | 198,712 | 271,535
Disposals | - | - | - | (60,319 ) | (60,319 )
As at 31 December 2025 | 742,325 | 365,281 | 819,772 | 718,950 | 2,646,328
Depreciation
As at 1 January 2025 | 238,024 | 178,381 | 487,462 | 394,021 | 1,297,888
Provided during the period | 18,962 | - | 49,505 | 86,044 | 154,511
Disposals | - | - | - | (33,999 ) | (33,999 )
As at 31 December 2025 | 256,986 | 178,381 | 536,967 | 446,066 | 1,418,400
Net Book Value
As at 31 December 2025 | 485,339 | 186,900 | 282,805 | 272,884 | 1,227,928
As at 1 January 2025 | 504,301 | 186,900 | 259,487 | 186,536 | 1,137,224

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 292,414 |  | 188,799

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 646,640 |  | 711,153
Amounts recoverable on contracts | 102,157 |  | 65,689
Prepayments and accrued income | 32,777 |  | 31,529
Other debtors | 122,402 |  | 153,782
| 903,976 |  | 962,153

Page 4
Page 5
Alex. Aiken & Son Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 248,552 |  | 398,890
Corporation tax | 145,316 |  | 200,290
Other taxes and social security | 23,260 |  | 24,631
VAT | 61,517 |  | 72,358
Accruals and deferred income | 20,375 |  | 31,141
| 499,020 |  | 727,310

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 35,500 |  | 35,500

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 35,750 |  | 35,750
Later than one year and not later than five years | 143,000 |  | 143,000
Later than five years | 1,358,500 |  | 1,394,250
| 1,537,250 |  | 1,573,000

10. Controlling Party
The controlling party is Mr E A Aiken.
Page 5