Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC716126 Mr Abdul Zahid iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC716126 2024-11-30 SC716126 2025-11-30 SC716126 2024-12-01 2025-11-30 SC716126 frs-core:CurrentFinancialInstruments 2025-11-30 SC716126 frs-core:Non-currentFinancialInstruments 2025-11-30 SC716126 frs-core:BetweenOneFiveYears 2025-11-30 SC716126 frs-core:FurnitureFittings 2025-11-30 SC716126 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC716126 frs-core:FurnitureFittings 2024-11-30 SC716126 frs-core:MotorVehicles 2025-11-30 SC716126 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC716126 frs-core:MotorVehicles 2024-11-30 SC716126 frs-core:PlantMachinery 2025-11-30 SC716126 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC716126 frs-core:PlantMachinery 2024-11-30 SC716126 frs-core:ShareCapital 2025-11-30 SC716126 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC716126 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC716126 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC716126 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC716126 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC716126 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC716126 frs-bus:Director1 2024-12-01 2025-11-30 SC716126 frs-countries:Scotland 2024-12-01 2025-11-30 SC716126 2023-11-30 SC716126 2024-11-30 SC716126 2023-12-01 2024-11-30 SC716126 frs-core:CurrentFinancialInstruments 2024-11-30 SC716126 frs-core:Non-currentFinancialInstruments 2024-11-30 SC716126 frs-core:BetweenOneFiveYears 2024-11-30 SC716126 frs-core:ShareCapital 2024-11-30 SC716126 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC716126
ABDUL AND SONS LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
Global Accountancy Practice
10 Allison Street
Glasgow
G42 8NN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC716126
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,097 29,269
23,097 29,269
CURRENT ASSETS
Stocks 5 1,519 2,945
Cash at bank and in hand 5,245 5,674
6,764 8,619
Creditors: Amounts Falling Due Within One Year 6 (22,095 ) (25,703 )
NET CURRENT ASSETS (LIABILITIES) (15,331 ) (17,084 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,766 12,185
Creditors: Amounts Falling Due After More Than One Year 7 (9,572 ) (11,842 )
NET (LIABILITIES)/ASSETS (1,806 ) 343
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (1,906 ) 243
SHAREHOLDERS' FUNDS (1,806) 343
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For the year ending 30 November 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 Abdul Zahid
Director
28th August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
ABDUL AND SONS LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC716126 . The registered office is 17 Aitchison Street, Airdrie, ML6 0DA.
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. 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:
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 10%
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 and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 2)
4 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2024 5,350 20,687 9,650 35,687
As at 30 November 2025 5,350 20,687 9,650 35,687
Depreciation
As at 1 December 2024 3,210 313 2,895 6,418
Provided during the period 1,070 4,137 965 6,172
As at 30 November 2025 4,280 4,450 3,860 12,590
Net Book Value
As at 30 November 2025 1,070 16,237 5,790 23,097
As at 1 December 2024 2,140 20,374 6,755 29,269
5. Stocks
2025 2024
£ £
Materials 1,519 2,945
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,415 1,730
Director's loan account 20,680 23,973
22,095 25,703
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,572 11,842
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 11,450 14,622
Less: Finance charges allocated to future periods 1,878 2,780
9,572 11,842
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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