Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC753573 J McAllister J McAllister true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC753573 2024-12-31 SC753573 2025-12-31 SC753573 2025-01-01 2025-12-31 SC753573 frs-core:CurrentFinancialInstruments 2025-12-31 SC753573 frs-core:ComputerEquipment 2025-12-31 SC753573 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC753573 frs-core:ComputerEquipment 2024-12-31 SC753573 frs-core:PlantMachinery 2025-12-31 SC753573 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC753573 frs-core:PlantMachinery 2024-12-31 SC753573 frs-core:ShareCapital 2025-12-31 SC753573 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC753573 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC753573 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC753573 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC753573 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC753573 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC753573 1 2025-01-01 2025-12-31 SC753573 frs-bus:Director1 2025-01-01 2025-12-31 SC753573 frs-countries:Scotland 2025-01-01 2025-12-31 SC753573 2023-12-31 SC753573 2024-12-31 SC753573 2024-01-01 2024-12-31 SC753573 frs-core:CurrentFinancialInstruments 2024-12-31 SC753573 frs-core:ShareCapital 2024-12-31 SC753573 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC753573
Aurea Construction Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director J McAllister
Company Number SC753573
Registered Office 21 Dumgoyne Drive
Bearsden
Glasgow
G61 3AP
Page 1
Page 2
Balance Sheet
Registered number: SC753573
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,151 8,590
4,151 8,590
CURRENT ASSETS
Debtors 5 349,692 170,454
Cash at bank and in hand 24,704 1,348
374,396 171,802
Creditors: Amounts Falling Due Within One Year 6 (160,138 ) (80,363 )
NET CURRENT ASSETS (LIABILITIES) 214,258 91,439
TOTAL ASSETS LESS CURRENT LIABILITIES 218,409 100,029
NET ASSETS 218,409 100,029
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 218,309 99,929
SHAREHOLDERS' FUNDS 218,409 100,029
Page 2
Page 3
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
J McAllister
Director
17th September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Aurea Construction Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC753573 . The registered office is 21 Dumgoyne Drive, Bearsden, Glasgow, G61 3AP.
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. 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:
Plant & Machinery 33% on cost
Computer Equipment 33% on cost
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2024: NIL)
1 -
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 10,000 3,317 13,317
As at 31 December 2025 10,000 3,317 13,317
Depreciation
As at 1 January 2025 3,611 1,116 4,727
Provided during the period 3,333 1,106 4,439
As at 31 December 2025 6,944 2,222 9,166
Net Book Value
As at 31 December 2025 3,056 1,095 4,151
As at 1 January 2025 6,389 2,201 8,590
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 349,692 170,454
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 526 1,455
Taxation and social security 159,612 78,908
160,138 80,363
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is J McAllister .
Page 5