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 SC187264 Ross Black iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC187264 2025-01-31 SC187264 2026-01-31 SC187264 2025-02-01 2026-01-31 SC187264 frs-core:CurrentFinancialInstruments 2026-01-31 SC187264 frs-core:Non-currentFinancialInstruments 2026-01-31 SC187264 frs-core:FurnitureFittings 2026-01-31 SC187264 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC187264 frs-core:FurnitureFittings 2025-01-31 SC187264 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC187264 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC187264 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC187264 frs-core:PlantMachinery 2026-01-31 SC187264 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC187264 frs-core:PlantMachinery 2025-01-31 SC187264 frs-core:ShareCapital 2026-01-31 SC187264 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC187264 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC187264 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC187264 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC187264 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC187264 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC187264 frs-bus:Director1 2025-02-01 2026-01-31 SC187264 frs-countries:Scotland 2025-02-01 2026-01-31 SC187264 2024-01-31 SC187264 2025-01-31 SC187264 2024-02-01 2025-01-31 SC187264 frs-core:CurrentFinancialInstruments 2025-01-31 SC187264 frs-core:Non-currentFinancialInstruments 2025-01-31 SC187264 frs-core:ShareCapital 2025-01-31 SC187264 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC187264
Alison Black Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC187264
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,373 42,109
49,373 42,109
CURRENT ASSETS
Stocks 5 750,780 675,391
Debtors 6 281,401 256,682
Cash at bank and in hand - 161,731
1,032,181 1,093,804
Creditors: Amounts Falling Due Within One Year 7 (584,227 ) (613,320 )
NET CURRENT ASSETS (LIABILITIES) 447,954 480,484
TOTAL ASSETS LESS CURRENT LIABILITIES 497,327 522,593
Creditors: Amounts Falling Due After More Than One Year 8 - (78,692 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (12,343 ) (20,970 )
NET ASSETS 484,984 422,931
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 484,884 422,831
SHAREHOLDERS' FUNDS 484,984 422,931
Page 1
Page 2
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
Ross Black
Director
13th May 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
Alison Black Limited is a private company, limited by shares, incorporated in Scotland, registered number SC187264 . The registered office is 1 Portland Place, Hamilton, South Lanarkshire, ML3 7JU.
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.
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 10% on cost
Plant & Machinery 20% on reducing balance
Fixtures & Fittings 33% on cost
2.4. 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.
2.5. 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: 13 (2025: 11)
13 11
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2025 9,380 11,555 889,744 910,679
Additions - - 32,436 32,436
As at 31 January 2026 9,380 11,555 922,180 943,115
Depreciation
As at 1 February 2025 7,600 11,399 849,571 868,570
Provided during the period 938 31 24,203 25,172
As at 31 January 2026 8,538 11,430 873,774 893,742
Net Book Value
As at 31 January 2026 842 125 48,406 49,373
As at 1 February 2025 1,780 156 40,173 42,109
5. Stocks
2026 2025
£ £
Materials 750,780 675,391
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 279,703 255,625
Other debtors 1,698 1,057
281,401 256,682
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 247,388 333,487
Bank loans and overdrafts 66,901 48,000
Other loans 50,406 -
Other creditors 95,732 121,954
Taxation and social security 123,800 109,879
584,227 613,320
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 78,692
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5