Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC346370 Mr Anthony Veitch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC346370 2024-12-31 SC346370 2025-12-31 SC346370 2025-01-01 2025-12-31 SC346370 frs-core:CurrentFinancialInstruments 2025-12-31 SC346370 frs-core:Non-currentFinancialInstruments 2025-12-31 SC346370 frs-core:ComputerEquipment 2025-12-31 SC346370 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC346370 frs-core:ComputerEquipment 2024-12-31 SC346370 frs-core:FurnitureFittings 2025-12-31 SC346370 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC346370 frs-core:FurnitureFittings 2024-12-31 SC346370 frs-core:NetGoodwill 2025-12-31 SC346370 frs-core:NetGoodwill 2025-01-01 2025-12-31 SC346370 frs-core:NetGoodwill 2024-12-31 SC346370 frs-core:MotorVehicles 2025-12-31 SC346370 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC346370 frs-core:MotorVehicles 2024-12-31 SC346370 frs-core:ShareCapital 2025-12-31 SC346370 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC346370 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC346370 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC346370 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC346370 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC346370 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC346370 frs-bus:Director1 2025-01-01 2025-12-31 SC346370 frs-countries:Scotland 2025-01-01 2025-12-31 SC346370 2023-12-31 SC346370 2024-12-31 SC346370 2024-01-01 2024-12-31 SC346370 frs-core:CurrentFinancialInstruments 2024-12-31 SC346370 frs-core:Non-currentFinancialInstruments 2024-12-31 SC346370 frs-core:ShareCapital 2024-12-31 SC346370 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC346370
Edinburgh Building Co. Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Gallone & Co
21 Lansdowne Crescent
Edinburgh
EH12 5EH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC346370
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 10,000
Tangible Assets 5 1,985 2,584
11,985 12,584
CURRENT ASSETS
Debtors 6 4,000 1,233
4,000 1,233
Creditors: Amounts Falling Due Within One Year 7 (55,115 ) (41,083 )
NET CURRENT ASSETS (LIABILITIES) (51,115 ) (39,850 )
TOTAL ASSETS LESS CURRENT LIABILITIES (39,130 ) (27,266 )
Creditors: Amounts Falling Due After More Than One Year 8 - (2,055 )
NET LIABILITIES (39,130 ) (29,321 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (39,230 ) (29,421 )
SHAREHOLDERS' FUNDS (39,130) (29,321)
Page 1
Page 2
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
Mr Anthony Veitch
Director
14/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Edinburgh Building Co. Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC346370 . The registered office is 21 Lansdowne Crescent, Edinburgh, EH12 5EH.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of NIL years.
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 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 15% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 10,000
As at 31 December 2025 10,000
Net Book Value
As at 31 December 2025 10,000
As at 1 January 2025 10,000
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Page 4
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 21,050 703 1,730 23,483
As at 31 December 2025 21,050 703 1,730 23,483
Depreciation
As at 1 January 2025 18,943 610 1,346 20,899
Provided during the period 527 14 58 599
As at 31 December 2025 19,470 624 1,404 21,498
Net Book Value
As at 31 December 2025 1,580 79 326 1,985
As at 1 January 2025 2,107 93 384 2,584
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,000 1,233
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,229 1,924
Bank loans and overdrafts 20,609 15,723
Corporation tax 5,687 5,687
Other taxes and social security 582 829
VAT 4,029 1,600
Accruals and deferred income 2,132 3,004
Director's loan account 17,884 11,125
BOS - Credit card 1,963 1,191
55,115 41,083
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - BOS - 4250103 > 1 year - 2,055
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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