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 SC436229 Mr Terry McHugh Mrs Georgie Breen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC436229 2024-11-30 SC436229 2025-11-30 SC436229 2024-12-01 2025-11-30 SC436229 frs-core:CurrentFinancialInstruments 2025-11-30 SC436229 frs-core:Non-currentFinancialInstruments 2025-11-30 SC436229 frs-core:BetweenOneFiveYears 2025-11-30 SC436229 frs-core:FurnitureFittings 2025-11-30 SC436229 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC436229 frs-core:FurnitureFittings 2024-11-30 SC436229 frs-core:MotorVehicles 2025-11-30 SC436229 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC436229 frs-core:MotorVehicles 2024-11-30 SC436229 frs-core:PlantMachinery 2025-11-30 SC436229 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC436229 frs-core:PlantMachinery 2024-11-30 SC436229 frs-core:WithinOneYear 2025-11-30 SC436229 frs-core:ShareCapital 2025-11-30 SC436229 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC436229 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC436229 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC436229 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC436229 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC436229 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC436229 frs-bus:Director1 2024-12-01 2025-11-30 SC436229 frs-bus:Director2 2024-12-01 2025-11-30 SC436229 frs-countries:Scotland 2024-12-01 2025-11-30 SC436229 2023-11-30 SC436229 2024-11-30 SC436229 2023-12-01 2024-11-30 SC436229 frs-core:CurrentFinancialInstruments 2024-11-30 SC436229 frs-core:Non-currentFinancialInstruments 2024-11-30 SC436229 frs-core:BetweenOneFiveYears 2024-11-30 SC436229 frs-core:WithinOneYear 2024-11-30 SC436229 frs-core:ShareCapital 2024-11-30 SC436229 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC436229
Able Roller Shutters Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
MS Consultancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC436229
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 57,782 43,412
57,782 43,412
CURRENT ASSETS
Debtors 5 24,829 30,432
Cash at bank and in hand 32,984 11,706
57,813 42,138
Creditors: Amounts Falling Due Within One Year 6 (64,066 ) (63,249 )
NET CURRENT ASSETS (LIABILITIES) (6,253 ) (21,111 )
TOTAL ASSETS LESS CURRENT LIABILITIES 51,529 22,301
Creditors: Amounts Falling Due After More Than One Year 7 (36,544 ) (22,892 )
NET ASSETS/(LIABILITIES) 14,985 (591 )
CAPITAL AND RESERVES
Called up share capital 9 20 20
Profit and Loss Account 14,965 (611 )
SHAREHOLDERS' FUNDS 14,985 (591)
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Page 2
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 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 Terry McHugh
Director
31/08/2026
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
Able Roller Shutters Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC436229 . The registered office is 1a Balgray Place, Dundee, DD3 8SH.
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 15%
Motor Vehicles 25%
Fixtures & Fittings 15%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2024 6,474 91,194 1,907 99,575
Additions 4,667 27,990 - 32,657
As at 30 November 2025 11,141 119,184 1,907 132,232
Depreciation
As at 1 December 2024 4,810 50,425 928 56,163
Provided during the period 950 17,190 147 18,287
As at 30 November 2025 5,760 67,615 1,075 74,450
Net Book Value
As at 30 November 2025 5,381 51,569 832 57,782
As at 1 December 2024 1,664 40,769 979 43,412
5. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 24,829 30,432
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 9,044 16,027
Corporation tax 1,469 1,469
Other taxes and social security 1,598 471
VAT 5,833 6,997
Directors' loan accounts 46,122 38,285
64,066 63,249
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 15,810 18,988
Trade creditors 20,734 3,904
36,544 22,892
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year - -
Later than one year and not later than five years 15,810 18,988
15,810 18,988
15,810 18,988
9. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 20 20
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