Acorah Software Products - Accounts Production 19.4.300 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC296241 Mr Ian Sneddon Mr James Brydie Mr James Brydie Ian Sneddon and James Brydie true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC296241 2025-01-31 SC296241 2026-01-31 SC296241 2025-02-01 2026-01-31 SC296241 frs-core:CurrentFinancialInstruments 2026-01-31 SC296241 frs-core:ShareCapital 2026-01-31 SC296241 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC296241 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC296241 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC296241 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC296241 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC296241 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC296241 1 2025-02-01 2026-01-31 SC296241 frs-bus:Director1 2025-02-01 2026-01-31 SC296241 frs-bus:Director1 2025-01-31 SC296241 frs-bus:Director1 2026-01-31 SC296241 frs-bus:Director2 2025-02-01 2026-01-31 SC296241 frs-bus:Director2 2025-01-31 SC296241 frs-bus:Director2 2026-01-31 SC296241 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 SC296241 frs-countries:Scotland 2025-02-01 2026-01-31 SC296241 2024-01-31 SC296241 2025-01-31 SC296241 2024-02-01 2025-01-31 SC296241 frs-core:CurrentFinancialInstruments 2025-01-31 SC296241 frs-core:ShareCapital 2025-01-31 SC296241 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC296241
Muircockhall Developments Ltd.
Financial Statements
For The Year Ended 31 January 2026
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Muircockhall Developments Ltd. for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Muircockhall Developments Ltd. for the year ended 31 January 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
This report is made solely to the directors of Muircockhall Developments Ltd. , as a body, in accordance with the terms of our engagement letter dated 25 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Muircockhall Developments Ltd. and state those matters that we have agreed to state to the directors of Muircockhall Developments Ltd. , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Muircockhall Developments Ltd. and its directors, as a body, for our work or for this report.
It is your duty to ensure that Muircockhall Developments Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Muircockhall Developments Ltd. . You consider that Muircockhall Developments Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Muircockhall Developments Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
4th August 2026
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC296241
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 285,069 285,069
Cash at bank and in hand 3,830 6,357
288,899 291,426
Creditors: Amounts Falling Due Within One Year 5 (288,872 ) (291,408 )
NET CURRENT ASSETS (LIABILITIES) 27 18
TOTAL ASSETS LESS CURRENT LIABILITIES 27 18
NET ASSETS 27 18
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 25 16
SHAREHOLDERS' FUNDS 27 18
For the year ending 31 January 2026 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 Ian Sneddon
Director
4th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Muircockhall Developments Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC296241 . The registered office is George Johnston House, Bank Street, Lochgelly, KY5 9QN.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2026 2025
Office and administration 2 2
2 2
4. Stocks
2026 2025
£ £
Work in progress 285,069 285,069
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
VAT 1,941 1,961
Accruals and deferred income 625 601
Directors' loan accounts 286,306 288,846
288,872 291,408
Page 3
Page 4
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr Ian Sneddon 144,423 - (1,270 ) - 143,153
Mr James Brydie 144,423 - (1,270 ) - 143,153
The above loans are unsecured, interest free and repayable on demand.
8. Ultimate Controlling Party
The company's ultimate controlling party is Ian Sneddon and James Brydie by virtue of their ownership of 100% of the issued share capital in the company.
Page 4