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 SC413872 Mr D D Barr Mrs E Barr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC413872 2024-12-31 SC413872 2025-12-31 SC413872 2025-01-01 2025-12-31 SC413872 frs-core:CurrentFinancialInstruments 2025-12-31 SC413872 frs-core:Non-currentFinancialInstruments 2025-12-31 SC413872 frs-core:BetweenOneFiveYears 2025-12-31 SC413872 frs-core:ComputerEquipment 2025-12-31 SC413872 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC413872 frs-core:ComputerEquipment 2024-12-31 SC413872 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC413872 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC413872 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC413872 frs-core:MotorVehicles 2025-12-31 SC413872 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC413872 frs-core:MotorVehicles 2024-12-31 SC413872 frs-core:PlantMachinery 2025-12-31 SC413872 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC413872 frs-core:PlantMachinery 2024-12-31 SC413872 frs-core:WithinOneYear 2025-12-31 SC413872 frs-core:ShareCapital 2025-12-31 SC413872 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC413872 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC413872 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC413872 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC413872 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC413872 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC413872 frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC413872 frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC413872 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC413872 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC413872 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC413872 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC413872 frs-bus:Director1 2025-01-01 2025-12-31 SC413872 frs-bus:Director2 2025-01-01 2025-12-31 SC413872 frs-countries:Scotland 2025-01-01 2025-12-31 SC413872 2023-12-31 SC413872 2024-12-31 SC413872 2024-01-01 2024-12-31 SC413872 frs-core:CurrentFinancialInstruments 2024-12-31 SC413872 frs-core:Non-currentFinancialInstruments 2024-12-31 SC413872 frs-core:BetweenOneFiveYears 2024-12-31 SC413872 frs-core:WithinOneYear 2024-12-31 SC413872 frs-core:ShareCapital 2024-12-31 SC413872 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC413872
Barr Demolition Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Axiom Business Consultancy Limited
Chartered Certified Accountants
Montgoldrum Farm
Arbuthnott
Laurencekirk
Aberdeenshire
AB30 1LS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC413872
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,318,176 1,486,817
Investments 5 300,000 300,000
1,618,176 1,786,817
CURRENT ASSETS
Stocks 6 233,437 28,375
Debtors 7 779,475 483,754
Cash at bank and in hand 507,539 1,812,794
1,520,451 2,324,923
Creditors: Amounts Falling Due Within One Year 8 (465,783 ) (1,044,747 )
NET CURRENT ASSETS (LIABILITIES) 1,054,668 1,280,176
TOTAL ASSETS LESS CURRENT LIABILITIES 2,672,844 3,066,993
Creditors: Amounts Falling Due After More Than One Year 9 (44,033 ) (135,095 )
NET ASSETS 2,628,811 2,931,898
CAPITAL AND RESERVES
Called up share capital 11 20 20
Profit and Loss Account 2,628,791 2,931,878
SHAREHOLDERS' FUNDS 2,628,811 2,931,898
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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 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 D D Barr
Director
Mrs E Barr
Director
27/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Barr Demolition Limited is a private company, limited by shares, incorporated in Scotland, registered number SC413872 . The registered office is Mid Fiddes, Fordoun, Laurencekirk, AB30 1LL.
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:
Freehold No depreciation charged
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 15)
17 15
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 427,250 1,347,452 727,300 17,828 2,519,830
Additions - 79,055 51,375 52,823 183,253
Disposals - (48,995 ) (186,687 ) - (235,682 )
As at 31 December 2025 427,250 1,377,512 591,988 70,651 2,467,401
Depreciation
As at 1 January 2025 - 668,363 354,797 9,853 1,033,013
Provided during the period - 174,259 98,356 14,612 287,227
Disposals - (31,644 ) (139,371 ) - (171,015 )
As at 31 December 2025 - 810,978 313,782 24,465 1,149,225
Net Book Value
As at 31 December 2025 427,250 566,534 278,206 46,186 1,318,176
As at 1 January 2025 427,250 679,089 372,503 7,975 1,486,817
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Page 5
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 300,000
As at 31 December 2025 300,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 300,000
As at 1 January 2025 300,000
6. Stocks
2025 2024
£ £
Work in progress 233,437 28,375
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 358,252 265,740
Prepayments and accrued income 10,813 -
Other debtors 397,946 218,014
Corporation tax recoverable assets 12,464 -
779,475 483,754
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 83,487 98,527
Trade creditors 227,102 508,539
Bank loans and overdrafts 7,575 18,182
Corporation tax - 370,497
Other taxes and social security 31,286 29,590
VAT 75,878 5,959
Other creditors 13,319 13,055
Directors' loan accounts 27,136 398
465,783 1,044,747
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 44,033 127,520
Bank loans - 7,575
44,033 135,095
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 83,487 98,527
Later than one year and not later than five years 44,033 127,520
127,520 226,047
127,520 226,047
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20 20
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