Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC227453 Mr John Easton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC227453 2025-01-31 SC227453 2026-01-31 SC227453 2025-02-01 2026-01-31 SC227453 frs-core:CurrentFinancialInstruments 2026-01-31 SC227453 frs-core:Non-currentFinancialInstruments 2026-01-31 SC227453 frs-core:ComputerEquipment 2026-01-31 SC227453 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC227453 frs-core:ComputerEquipment 2025-01-31 SC227453 frs-core:FurnitureFittings 2026-01-31 SC227453 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC227453 frs-core:FurnitureFittings 2025-01-31 SC227453 frs-core:MotorVehicles 2026-01-31 SC227453 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC227453 frs-core:MotorVehicles 2025-01-31 SC227453 frs-core:PlantMachinery 2026-01-31 SC227453 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC227453 frs-core:PlantMachinery 2025-01-31 SC227453 frs-core:CapitalRedemptionReserve 2026-01-31 SC227453 frs-core:ShareCapital 2026-01-31 SC227453 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC227453 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC227453 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC227453 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC227453 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC227453 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC227453 frs-bus:Director1 2025-02-01 2026-01-31 SC227453 frs-bus:Director1 2025-01-31 SC227453 frs-bus:Director1 2026-01-31 SC227453 frs-countries:Scotland 2025-02-01 2026-01-31 SC227453 2024-01-31 SC227453 2025-01-31 SC227453 2024-02-01 2025-01-31 SC227453 frs-core:CurrentFinancialInstruments 2025-01-31 SC227453 frs-core:Non-currentFinancialInstruments 2025-01-31 SC227453 frs-core:CapitalRedemptionReserve 2025-01-31 SC227453 frs-core:ShareCapital 2025-01-31 SC227453 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC227453
A.J. Cladding Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
John McEwan Accounting Services
ACCA
60 Clove Mill Wynd
Larkhall
ML9 1NT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC227453
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,454 29,175
55,454 29,175
CURRENT ASSETS
Stocks 5 20,771 20,697
Debtors 6 15,793 6,455
Cash at bank and in hand 1,238,940 1,164,804
1,275,504 1,191,956
Creditors: Amounts Falling Due Within One Year 7 (375,189 ) (388,458 )
NET CURRENT ASSETS (LIABILITIES) 900,315 803,498
TOTAL ASSETS LESS CURRENT LIABILITIES 955,769 832,673
Creditors: Amounts Falling Due After More Than One Year 8 (14,333 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,536 ) (5,543 )
NET ASSETS 930,900 827,130
CAPITAL AND RESERVES
Called up share capital 9 7 7
Capital redemption reserve 7 7
Profit and Loss Account 930,886 827,116
SHAREHOLDERS' FUNDS 930,900 827,130
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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 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
Mr John Easton
Director
12/10/2026
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
A.J. Cladding Limited is a private company, limited by shares, incorporated in Scotland, registered number SC227453 . The registered office is 60 Clove Mill Wynd, Larkhall, ML9 1NT.
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:
Plant & Machinery 25% on cost
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
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.
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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.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 3 (2025: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2025 8,469 70,776 6,092 8,904 94,241
Additions - 58,998 - - 58,998
Disposals - (44,638 ) - - (44,638 )
As at 31 January 2026 8,469 85,136 6,092 8,904 108,601
...CONTINUED
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Depreciation
As at 1 February 2025 8,469 41,951 6,090 8,556 65,066
Provided during the period - 18,425 - 172 18,597
Disposals - (30,516 ) - - (30,516 )
As at 31 January 2026 8,469 29,860 6,090 8,728 53,147
Net Book Value
As at 31 January 2026 - 55,276 2 176 55,454
As at 1 February 2025 - 28,825 2 348 29,175
5. Stocks
2026 2025
£ £
Work in progress 20,771 20,697
6. Debtors
2026 2025
£ £
Due within one year
VAT 15,793 6,455
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 8,600 -
Trade creditors 57,576 77,840
Corporation tax 47,700 60,005
Other taxes and social security 3,037 2,479
Accruals and deferred income 5,230 15,417
Director's loan account 253,046 232,717
375,189 388,458
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 14,333 -
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 7 7
10. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from the director:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr John Easton 232,717 20,329 - - 253,046
The above loan, which is due to the director, is interest free, unsecured, has no fiixed repayment terms and is repayable on demand.
11. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 64,000 64,500
During the year dividends of £64,000 were paid to shareholders (PY £65,000), £32,000 of which was paid to the director (PY£32,500). 
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