Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC278654 Mrs SAIDUAN McGLADE Mr STEWART McGLADE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC278654 2025-01-31 SC278654 2026-01-31 SC278654 2025-02-01 2026-01-31 SC278654 frs-core:CurrentFinancialInstruments 2026-01-31 SC278654 frs-core:Non-currentFinancialInstruments 2026-01-31 SC278654 frs-core:ComputerEquipment 2026-01-31 SC278654 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC278654 frs-core:ComputerEquipment 2025-01-31 SC278654 frs-core:MotorVehicles 2026-01-31 SC278654 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC278654 frs-core:MotorVehicles 2025-01-31 SC278654 frs-core:PlantMachinery 2026-01-31 SC278654 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC278654 frs-core:PlantMachinery 2025-01-31 SC278654 frs-core:ShareCapital 2026-01-31 SC278654 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC278654 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC278654 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC278654 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC278654 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC278654 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC278654 frs-bus:Director1 2025-02-01 2026-01-31 SC278654 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 SC278654 frs-countries:Scotland 2025-02-01 2026-01-31 SC278654 2024-01-31 SC278654 2025-01-31 SC278654 2024-02-01 2025-01-31 SC278654 frs-core:CurrentFinancialInstruments 2025-01-31 SC278654 frs-core:Non-currentFinancialInstruments 2025-01-31 SC278654 frs-core:ShareCapital 2025-01-31 SC278654 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC278654
Chrome Design (Scotland) Ltd.
Financial Statements
For The Year Ended 31 January 2026
KENNETH PHILLIPS & CO
24 Speirs Wharf
GLASGOW
G4 9TB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC278654
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,535 21,549
30,535 21,549
CURRENT ASSETS
Debtors 5 837 840
Cash at bank and in hand 308,463 242,737
309,300 243,577
Creditors: Amounts Falling Due Within One Year 6 (38,410 ) (31,049 )
NET CURRENT ASSETS (LIABILITIES) 270,890 212,528
TOTAL ASSETS LESS CURRENT LIABILITIES 301,425 234,077
Creditors: Amounts Falling Due After More Than One Year 7 (17,660 ) (23,786 )
NET ASSETS 283,765 210,291
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 283,665 210,191
SHAREHOLDERS' FUNDS 283,765 210,291
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 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
Mrs SAIDUAN McGLADE
Director
28th 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
Chrome Design (Scotland) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC278654 . The registered office is 44 BIRNAM AVENUE, BISHOPBRIGGS, GLASGOW, G64 2JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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%
Motor Vehicles 25%
Computer Equipment 25%
2.4. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 1 1
Sales, marketing and distribution 2 2
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 113,967 13,703 1,724 129,394
Additions 884 23,544 - 24,428
Disposals - (13,703 ) - (13,703 )
As at 31 January 2026 114,851 23,544 1,724 140,119
Depreciation
As at 1 February 2025 103,380 2,741 1,724 107,845
Provided during the period 2,294 2,186 - 4,480
Disposals - (2,741 ) - (2,741 )
As at 31 January 2026 105,674 2,186 1,724 109,584
Net Book Value
As at 31 January 2026 9,177 21,358 - 30,535
As at 1 February 2025 10,587 10,962 - 21,549
5. Debtors
2026 2025
£ £
Due within one year
Pension scheme prepayments 562 -
Deferred tax current asset 275 840
837 840
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - (1 )
Bank loans and overdrafts - 1,241
Corporation tax 20,369 19,010
Accruals and deferred income 7,200 5,525
Director's loan account 10,841 5,274
38,410 31,049
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Director's loan account 17,660 23,786
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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