Acorah Software Products - Accounts Production 19.4.351 false true 31 July 2025 1 August 2024 false 1 August 2025 31 March 2026 31 March 2026 SC306426 John Sproul Ann Sproul iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC306426 2025-07-31 SC306426 2026-03-31 SC306426 2025-08-01 2026-03-31 SC306426 frs-core:CurrentFinancialInstruments 2026-03-31 SC306426 frs-core:FurnitureFittings 2026-03-31 SC306426 frs-core:FurnitureFittings 2025-08-01 2026-03-31 SC306426 frs-core:FurnitureFittings 2025-07-31 SC306426 frs-core:MotorVehicles 2026-03-31 SC306426 frs-core:MotorVehicles 2025-08-01 2026-03-31 SC306426 frs-core:MotorVehicles 2025-07-31 SC306426 frs-core:PlantMachinery 2026-03-31 SC306426 frs-core:PlantMachinery 2025-08-01 2026-03-31 SC306426 frs-core:PlantMachinery 2025-07-31 SC306426 frs-core:WithinOneYear 2026-03-31 SC306426 frs-core:ShareCapital 2026-03-31 SC306426 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC306426 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-03-31 SC306426 frs-bus:FilletedAccounts 2025-08-01 2026-03-31 SC306426 frs-bus:SmallEntities 2025-08-01 2026-03-31 SC306426 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-03-31 SC306426 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-03-31 SC306426 frs-bus:Director1 2025-08-01 2026-03-31 SC306426 frs-bus:CompanySecretary1 2025-08-01 2026-03-31 SC306426 frs-countries:Scotland 2025-08-01 2026-03-31 SC306426 2024-07-31 SC306426 2025-07-31 SC306426 2024-08-01 2025-07-31 SC306426 frs-core:CurrentFinancialInstruments 2025-07-31 SC306426 frs-core:WithinOneYear 2025-07-31 SC306426 frs-core:ShareCapital 2025-07-31 SC306426 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: SC306426
John Sproul h & s Services Ltd.
Unaudited Financial Statements
For the Period 1 August 2025 to 31 March 2026
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: SC306426
31 March 2026 31 July 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,624 1,284
20,624 1,284
CURRENT ASSETS
Debtors 5 30,540 33,472
Cash at bank and in hand 4,534 13,089
35,074 46,561
Creditors: Amounts Falling Due Within One Year 6 (53,121 ) (40,915 )
NET CURRENT ASSETS (LIABILITIES) (18,047 ) 5,646
TOTAL ASSETS LESS CURRENT LIABILITIES 2,577 6,930
PROVISIONS FOR LIABILITIES
Deferred Taxation (244 ) (244 )
NET ASSETS 2,333 6,686
CAPITAL AND RESERVES
Called up share capital 8 6 6
Income Statement 2,327 6,680
SHAREHOLDERS' FUNDS 2,333 6,686
Page 1
Page 2
For the period ending 31 March 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 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 Income Statement.
On behalf of the board
John Sproul
Director
4th June 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
John Sproul h & s Services Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC306426 . The registered office is 1 Torrance Lane, East Kilbride, Glasgow, G75 0RX.
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:
Plant & Machinery 20%
Motor Vehicles 25%
Fixtures & Fittings 25%
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 income statement 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 income statement as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2025: 2)
3 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2025 9,241 21,521 292 31,054
Additions 392 25,719 - 26,111
Disposals - (21,521 ) - (21,521 )
As at 31 March 2026 9,633 25,719 292 35,644
Depreciation
As at 1 August 2025 8,059 21,520 191 29,770
Provided during the period 315 6,430 25 6,770
Disposals - (21,520 ) - (21,520 )
As at 31 March 2026 8,374 6,430 216 15,020
...CONTINUED
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Page 4
Net Book Value
As at 31 March 2026 1,259 19,289 76 20,624
As at 1 August 2025 1,182 1 101 1,284
5. Debtors
31 March 2026 31 July 2025
£ £
Due within one year
Trade debtors 29,361 32,048
Other debtors 1,179 1,424
30,540 33,472
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 July 2025
£ £
Net obligations under finance lease and hire purchase contracts 19,434 -
Trade creditors 33 56
Other creditors 10,423 3,990
Taxation and social security 23,231 36,869
53,121 40,915
7. Obligations Under Finance Leases and Hire Purchase
31 March 2026 31 July 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,434 -
8. Share Capital
31 March 2026 31 July 2025
£ £
Allotted, Called up and fully paid 6 6
Page 4