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 SC685911 J Mckay J Mckay true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC685911 2025-01-31 SC685911 2026-01-31 SC685911 2025-02-01 2026-01-31 SC685911 frs-core:CurrentFinancialInstruments 2026-01-31 SC685911 frs-core:ComputerEquipment 2026-01-31 SC685911 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC685911 frs-core:ComputerEquipment 2025-01-31 SC685911 frs-core:PlantMachinery 2026-01-31 SC685911 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC685911 frs-core:PlantMachinery 2025-01-31 SC685911 frs-core:ShareCapital 2026-01-31 SC685911 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC685911 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC685911 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC685911 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC685911 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC685911 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC685911 1 2025-02-01 2026-01-31 SC685911 frs-bus:Director1 2025-02-01 2026-01-31 SC685911 frs-countries:Scotland 2025-02-01 2026-01-31 SC685911 2024-01-31 SC685911 2025-01-31 SC685911 2024-02-01 2025-01-31 SC685911 frs-core:CurrentFinancialInstruments 2025-01-31 SC685911 frs-core:ShareCapital 2025-01-31 SC685911 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC685911
Mckay & Innes (Peterculter) Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director J Mckay
Company Number SC685911
Registered Office 154 North Deeside Road
Peterculter
AB14 0UD
Page 1
Page 2
Balance Sheet
Registered number: SC685911
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,355 7,993
6,355 7,993
CURRENT ASSETS
Debtors 5 80,596 85,051
Cash at bank and in hand 195,451 166,569
276,047 251,620
Creditors: Amounts Falling Due Within One Year 6 (133,093 ) (142,920 )
NET CURRENT ASSETS (LIABILITIES) 142,954 108,700
TOTAL ASSETS LESS CURRENT LIABILITIES 149,309 116,693
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,508 ) (1,953 )
NET ASSETS 147,801 114,740
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 147,701 114,640
SHAREHOLDERS' FUNDS 147,801 114,740
Page 2
Page 3
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 her 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
J Mckay
Director
28th October 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Mckay & Innes (Peterculter) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC685911 . The registered office is 154 North Deeside Road, Peterculter, AB14 0UD.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 20% on reducing balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2025: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 18,210 549 18,759
As at 31 January 2026 18,210 549 18,759
Depreciation
As at 1 February 2025 10,266 500 10,766
Provided during the period 1,589 49 1,638
As at 31 January 2026 11,855 549 12,404
Net Book Value
As at 31 January 2026 6,355 - 6,355
As at 1 February 2025 7,944 49 7,993
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 4,489
Amounts owed by participating interests 80,000 80,000
Other debtors 596 562
80,596 85,051
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 120,706 125,645
Taxation and social security 12,387 17,275
133,093 142,920
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's controlling party is J Mckay .
Page 5