Acorah Software Products - Accounts Production 19.4.351 false true true 31 March 2026 1 April 2025 false true 1 April 2026 30 September 2026 30 September 2026 SC109886 Alastair Crocket Margot Hendrie Douglas Crocket Eileen Crocket Eileen Crocket iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC109886 2026-03-31 SC109886 2026-09-30 SC109886 2026-04-01 2026-09-30 SC109886 frs-core:CurrentFinancialInstruments 2026-09-30 SC109886 frs-core:Non-currentFinancialInstruments 2026-09-30 SC109886 frs-core:InvestmentPropertyIncludedWithinPPE 2026-09-30 SC109886 frs-core:InvestmentPropertyIncludedWithinPPE 2026-04-01 2026-09-30 SC109886 frs-core:InvestmentPropertyIncludedWithinPPE 2026-03-31 SC109886 frs-core:PlantMachinery 2026-09-30 SC109886 frs-core:PlantMachinery 2026-04-01 2026-09-30 SC109886 frs-core:PlantMachinery 2026-03-31 SC109886 frs-core:RevaluationReserve 2026-09-30 SC109886 frs-core:ShareCapital 2026-09-30 SC109886 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 SC109886 frs-bus:PrivateLimitedCompanyLtd 2026-04-01 2026-09-30 SC109886 frs-bus:FilletedAccounts 2026-04-01 2026-09-30 SC109886 frs-bus:SmallEntities 2026-04-01 2026-09-30 SC109886 frs-bus:AuditExempt-NoAccountantsReport 2026-04-01 2026-09-30 SC109886 frs-bus:SmallCompaniesRegimeForAccounts 2026-04-01 2026-09-30 SC109886 frs-bus:Director1 2026-04-01 2026-09-30 SC109886 frs-bus:Director2 2026-04-01 2026-09-30 SC109886 frs-bus:Director3 2026-04-01 2026-09-30 SC109886 frs-bus:Director4 2026-04-01 2026-09-30 SC109886 frs-bus:CompanySecretary1 2026-04-01 2026-09-30 SC109886 frs-countries:Scotland 2026-04-01 2026-09-30 SC109886 2025-03-31 SC109886 2026-03-31 SC109886 2025-04-01 2026-03-31 SC109886 frs-core:CurrentFinancialInstruments 2026-03-31 SC109886 frs-core:Non-currentFinancialInstruments 2026-03-31 SC109886 frs-core:RevaluationReserve 2026-03-31 SC109886 frs-core:ShareCapital 2026-03-31 SC109886 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31
Registered number: SC109886
Robb Donald & Co. Limited
Unaudited Financial Statements
For the Period 1 April 2026 to 30 September 2026
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC109886
30 September 2026 31 March 2026
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 2,000,000
- 2,000,000
CURRENT ASSETS
Debtors 5 1,751,700 24,659
Cash at bank and in hand 979,649 109,632
2,731,349 134,291
Creditors: Amounts Falling Due Within One Year 6 (366,535 ) (60,131 )
NET CURRENT ASSETS (LIABILITIES) 2,364,814 74,160
TOTAL ASSETS LESS CURRENT LIABILITIES 2,364,814 2,074,160
Creditors: Amounts Falling Due After More Than One Year 7 - (64,375 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (299,664 )
NET ASSETS 2,364,814 1,710,121
CAPITAL AND RESERVES
Called up share capital 9 300,000 300,000
Revaluation reserve - 1,403,937
Income Statement 2,064,814 6,184
SHAREHOLDERS' FUNDS 2,364,814 1,710,121
Page 1
Page 2
For the period ending 30 September 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 Income Statement.
On behalf of the board
Alastair Crocket
Director
8th October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Robb Donald & Co. Limited is a private company, limited by shares, incorporated in Scotland, registered number SC109886 . The registered office is 11C Gatehead Road, Crosshouse, Kilmarnock, KA2 0HN.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.
2.3. 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.
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 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 25% Reducing Balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
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 period, 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2026: 5)
5 5
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost
As at 1 April 2026 2,000,000 10,483 2,010,483
Disposals (2,000,000 ) (10,483 ) (2,010,483 )
As at 30 September 2026 - - -
Depreciation
As at 1 April 2026 - 10,483 10,483
Disposals - (10,483 ) (10,483 )
As at 30 September 2026 - - -
Net Book Value
As at 30 September 2026 - - -
As at 1 April 2026 2,000,000 - 2,000,000
5. Debtors
30 September 2026 31 March 2026
£ £
Due within one year
Other debtors - 24,659
Due after more than one year
Other debtors 1,751,700 -
1,751,700 24,659
6. Creditors: Amounts Falling Due Within One Year
30 September 2026 31 March 2026
£ £
Trade creditors - 17,260
Bank loans and overdrafts - 1,572
Other creditors 3,600 28,431
Taxation and social security 362,935 12,868
366,535 60,131
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2026 31 March 2026
£ £
Other creditors - 64,375
8. Deferred Taxation
The provision for deferred tax is made up as follows:
30 September 2026 31 March 2026
£ £
Other timing differences - 299,664
9. Share Capital
30 September 2026 31 March 2026
£ £
Allotted, Called up and fully paid 300,000 300,000
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