Acorah Software Products - Accounts Production 19.4.351 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC651147 E W Watson S Cruickshank E W Watson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC651147 2025-01-31 SC651147 2026-01-31 SC651147 2025-02-01 2026-01-31 SC651147 frs-core:CurrentFinancialInstruments 2026-01-31 SC651147 frs-core:Non-currentFinancialInstruments 2026-01-31 SC651147 frs-core:BetweenOneFiveYears 2026-01-31 SC651147 frs-core:FurnitureFittings 2026-01-31 SC651147 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC651147 frs-core:FurnitureFittings 2025-01-31 SC651147 frs-core:MotorVehicles 2026-01-31 SC651147 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC651147 frs-core:MotorVehicles 2025-01-31 SC651147 frs-core:PlantMachinery 2026-01-31 SC651147 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC651147 frs-core:PlantMachinery 2025-01-31 SC651147 frs-core:WithinOneYear 2026-01-31 SC651147 frs-core:ShareCapital 2026-01-31 SC651147 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC651147 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC651147 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC651147 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC651147 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC651147 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC651147 1 2025-02-01 2026-01-31 SC651147 frs-bus:Director1 2025-02-01 2026-01-31 SC651147 frs-bus:Director1 2025-01-31 SC651147 frs-bus:Director1 2026-01-31 SC651147 frs-bus:Director2 2025-02-01 2026-01-31 SC651147 frs-countries:Scotland 2025-02-01 2026-01-31 SC651147 2024-01-31 SC651147 2025-01-31 SC651147 2024-02-01 2025-01-31 SC651147 frs-core:CurrentFinancialInstruments 2025-01-31 SC651147 frs-core:Non-currentFinancialInstruments 2025-01-31 SC651147 frs-core:BetweenOneFiveYears 2025-01-31 SC651147 frs-core:WithinOneYear 2025-01-31 SC651147 frs-core:ShareCapital 2025-01-31 SC651147 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC651147
Errol Watson Group Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Infinity Advisors Ltd t/a Infinity Partnership
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors E W Watson
S Cruickshank
Company Number SC651147
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
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Page 2
Balance Sheet
Registered number: SC651147
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,219 35,288
25,219 35,288
CURRENT ASSETS
Debtors 5 180,027 97,190
180,027 97,190
Creditors: Amounts Falling Due Within One Year 6 (268,689 ) (197,500 )
NET CURRENT ASSETS (LIABILITIES) (88,662 ) (100,310 )
TOTAL ASSETS LESS CURRENT LIABILITIES (63,443 ) (65,022 )
Creditors: Amounts Falling Due After More Than One Year 7 (23,977 ) (36,949 )
NET LIABILITIES (87,420 ) (101,971 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (87,422 ) (101,973 )
SHAREHOLDERS' FUNDS (87,420) (101,971)
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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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
E W Watson
Director
28th October 2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Errol Watson Group Limited is a private company, limited by shares, incorporated in Scotland, registered number SC651147 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. 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 3 years straight line
Motor Vehicles 3 years straight line
Fixtures & Fittings 3 years straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under
hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the
future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was 11 (2025: 14)
11 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2025 1,290 101,014 6,276 108,580
Additions 2,097 9,950 191 12,238
As at 31 January 2026 3,387 110,964 6,467 120,818
Depreciation
As at 1 February 2025 711 68,097 4,484 73,292
Provided during the period 433 20,851 1,023 22,307
As at 31 January 2026 1,144 88,948 5,507 95,599
Net Book Value
As at 31 January 2026 2,243 22,016 960 25,219
As at 1 February 2025 579 32,917 1,792 35,288
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 57,600 62,841
Other debtors 122,427 34,349
180,027 97,190
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 9,749 7,686
Trade creditors 87,789 86,445
Bank loans and overdrafts 33,767 55,653
Other creditors 8,861 1,459
Taxation and social security 128,523 46,257
268,689 197,500
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 23,977 24,560
Bank loans - 12,389
23,977 36,949
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8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,749 7,686
Later than one year and not later than five years 23,977 24,560
33,726 32,246
33,726 32,246
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr Errol Watson 13,356 35,216 - - 48,572
The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is E W Watson .
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