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 SC646143 Mr Michael Nairns iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC646143 2024-11-30 SC646143 2025-11-30 SC646143 2024-12-01 2025-11-30 SC646143 frs-core:CurrentFinancialInstruments 2025-11-30 SC646143 frs-core:FurnitureFittings 2025-11-30 SC646143 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC646143 frs-core:FurnitureFittings 2024-11-30 SC646143 frs-core:PlantMachinery 2025-11-30 SC646143 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC646143 frs-core:PlantMachinery 2024-11-30 SC646143 frs-core:ShareCapital 2025-11-30 SC646143 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC646143 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC646143 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC646143 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC646143 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC646143 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC646143 frs-bus:Director1 2024-12-01 2025-11-30 SC646143 frs-bus:Director1 2024-11-30 SC646143 frs-bus:Director1 2025-11-30 SC646143 frs-countries:Scotland 2024-12-01 2025-11-30 SC646143 2023-11-30 SC646143 2024-11-30 SC646143 2023-12-01 2024-11-30 SC646143 frs-core:CurrentFinancialInstruments 2024-11-30 SC646143 frs-core:ShareCapital 2024-11-30 SC646143 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC646143
Fairdeal Autos (Plean) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC646143
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 775 967
775 967
CURRENT ASSETS
Stocks 5 1,855 2,700
Cash at bank and in hand 19,639 22,217
21,494 24,917
Creditors: Amounts Falling Due Within One Year 6 (13,345 ) (28,047 )
NET CURRENT ASSETS (LIABILITIES) 8,149 (3,130 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,924 (2,163 )
NET ASSETS/(LIABILITIES) 8,924 (2,163 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 8,824 (2,263 )
SHAREHOLDERS' FUNDS 8,924 (2,163)
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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 Michael Nairns
Director
31/08/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Fairdeal Autos (Plean) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC646143 . The registered office is 76 Port Street, Stirling, FK8 2LP.
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% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2024 620 2,328 2,948
As at 30 November 2025 620 2,328 2,948
Depreciation
As at 1 December 2024 417 1,564 1,981
Provided during the period 40 152 192
As at 30 November 2025 457 1,716 2,173
Net Book Value
As at 30 November 2025 163 612 775
As at 1 December 2024 203 764 967
5. Stocks
2025 2024
£ £
Stock 1,855 2,700
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,528 10,822
Other creditors 2,000 10,240
Taxation and social security 3,817 6,985
13,345 28,047
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from the directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Michael Nairns (5,948 ) 5,948 - - -
The above loan is unsecured, interest free and repayable on demand.
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