Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC541383 D Low D Low true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC541383 2024-09-30 SC541383 2025-09-30 SC541383 2024-10-01 2025-09-30 SC541383 frs-core:CurrentFinancialInstruments 2025-09-30 SC541383 frs-core:Non-currentFinancialInstruments 2025-09-30 SC541383 frs-core:BetweenOneFiveYears 2025-09-30 SC541383 frs-core:NetGoodwill 2025-09-30 SC541383 frs-core:NetGoodwill 2024-10-01 2025-09-30 SC541383 frs-core:NetGoodwill 2024-09-30 SC541383 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 SC541383 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC541383 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC541383 frs-core:MotorVehicles 2025-09-30 SC541383 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC541383 frs-core:MotorVehicles 2024-09-30 SC541383 frs-core:PlantMachinery 2025-09-30 SC541383 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC541383 frs-core:PlantMachinery 2024-09-30 SC541383 frs-core:WithinOneYear 2025-09-30 SC541383 frs-core:ShareCapital 2025-09-30 SC541383 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC541383 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC541383 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC541383 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC541383 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC541383 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC541383 1 2024-10-01 2025-09-30 SC541383 frs-bus:Director1 2024-10-01 2025-09-30 SC541383 frs-countries:Scotland 2024-10-01 2025-09-30 SC541383 2023-09-30 SC541383 2024-09-30 SC541383 2023-10-01 2024-09-30 SC541383 frs-core:CurrentFinancialInstruments 2024-09-30 SC541383 frs-core:Non-currentFinancialInstruments 2024-09-30 SC541383 frs-core:BetweenOneFiveYears 2024-09-30 SC541383 frs-core:WithinOneYear 2024-09-30 SC541383 frs-core:ShareCapital 2024-09-30 SC541383 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC541383
Lows Traditional Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director D Low
Company Number SC541383
Registered Office Unit 4 Westhill Shopping Centre
Old Skene Road
Westhill
AB32 6RL
Page 1
Page 2
Balance Sheet
Registered number: SC541383
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 25,000 50,000
Tangible Assets 5 61,526 77,362
86,526 127,362
CURRENT ASSETS
Stocks 6 6,359 5,556
Debtors 7 94,528 16,656
Cash at bank and in hand 43,199 68,651
144,086 90,863
Creditors: Amounts Falling Due Within One Year 8 (168,118 ) (136,294 )
NET CURRENT ASSETS (LIABILITIES) (24,032 ) (45,431 )
TOTAL ASSETS LESS CURRENT LIABILITIES 62,494 81,931
Creditors: Amounts Falling Due After More Than One Year 9 (62,053 ) (64,042 )
NET ASSETS 441 17,889
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 440 17,888
SHAREHOLDERS' FUNDS 441 17,889
Page 2
Page 3
For the year ending 30 September 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
D Low
Director
9th September 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Lows Traditional Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC541383 . The registered office is Unit 4 Westhill Shopping Centre, Old Skene Road, Westhill, AB32 6RL.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is being amortised evenly over its estimated economic life of 10 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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Freehold 20% on cost
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. 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.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 expenses 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.
Unrelieved 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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the period was 22 (2024: 22)
22 22
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 250,000
As at 30 September 2025 250,000
Amortisation
As at 1 October 2024 200,000
Provided during the period 25,000
As at 30 September 2025 225,000
Net Book Value
As at 30 September 2025 25,000
As at 1 October 2024 50,000
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2024 8,997 59,551 78,962 147,510
Additions - 2,465 - 2,465
As at 30 September 2025 8,997 62,016 78,962 149,975
Depreciation
As at 1 October 2024 6,318 55,934 7,896 70,148
Provided during the period 934 1,574 15,793 18,301
As at 30 September 2025 7,252 57,508 23,689 88,449
Net Book Value
As at 30 September 2025 1,745 4,508 55,273 61,526
As at 1 October 2024 2,679 3,617 71,066 77,362
6. Stocks
2025 2024
£ £
Stock 6,359 5,556
Page 5
Page 6
7. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 169 169
Other debtors 77,971 16,487
78,140 16,656
Due after more than one year
Other debtors 16,388 -
94,528 16,656
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,405 9,405
Trade creditors 80,517 76,569
Bank loans and overdrafts 3,119 -
Other creditors 4,212 5,017
Taxation and social security 70,865 45,303
168,118 136,294
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 62,053 64,042
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,405 9,405
Later than one year and not later than five years 62,053 64,042
71,458 73,447
71,458 73,447
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
12. Ultimate Controlling Party
The company's ultimate controlling party is D Low .
Page 6