Acorah Software Products - Accounts Production 19.2.450 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC719512 Miss Natalie Paterson Mr Marc Zambonini iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC719512 2025-01-31 SC719512 2026-01-31 SC719512 2025-02-01 2026-01-31 SC719512 frs-core:CurrentFinancialInstruments 2026-01-31 SC719512 frs-core:Non-currentFinancialInstruments 2026-01-31 SC719512 frs-core:BetweenOneFiveYears 2026-01-31 SC719512 frs-core:ComputerEquipment 2026-01-31 SC719512 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC719512 frs-core:ComputerEquipment 2025-01-31 SC719512 frs-core:FurnitureFittings 2026-01-31 SC719512 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC719512 frs-core:FurnitureFittings 2025-01-31 SC719512 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC719512 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC719512 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC719512 frs-core:MotorVehicles 2026-01-31 SC719512 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC719512 frs-core:MotorVehicles 2025-01-31 SC719512 frs-core:PlantMachinery 2026-01-31 SC719512 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC719512 frs-core:PlantMachinery 2025-01-31 SC719512 frs-core:WithinOneYear 2026-01-31 SC719512 frs-core:ShareCapital 2026-01-31 SC719512 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC719512 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC719512 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC719512 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC719512 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC719512 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC719512 frs-bus:Director1 2025-02-01 2026-01-31 SC719512 frs-bus:Director2 2025-02-01 2026-01-31 SC719512 frs-countries:Scotland 2025-02-01 2026-01-31 SC719512 2024-01-31 SC719512 2025-01-31 SC719512 2024-02-01 2025-01-31 SC719512 frs-core:CurrentFinancialInstruments 2025-01-31 SC719512 frs-core:Non-currentFinancialInstruments 2025-01-31 SC719512 frs-core:BetweenOneFiveYears 2025-01-31 SC719512 frs-core:WithinOneYear 2025-01-31 SC719512 frs-core:ShareCapital 2025-01-31 SC719512 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC719512
ERG (Central Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Insight Tax & Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC719512
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 122,843 18,997
122,843 18,997
CURRENT ASSETS
Debtors 5 38,099 43,103
Cash at bank and in hand 499 12,700
38,598 55,803
Creditors: Amounts Falling Due Within One Year 6 (69,374 ) (46,299 )
NET CURRENT ASSETS (LIABILITIES) (30,776 ) 9,504
TOTAL ASSETS LESS CURRENT LIABILITIES 92,067 28,501
Creditors: Amounts Falling Due After More Than One Year 7 (75,703 ) -
NET ASSETS 16,364 28,501
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 16,363 28,500
SHAREHOLDERS' FUNDS 16,364 28,501
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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
Miss Natalie Paterson
Director
30/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
ERG (Central Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC719512 . The registered office is 5 Palacraig Street , Coatbridge, ML5 4RY.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at 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 Nil
Plant & Machinery 15% SL
Motor Vehicles 25% RB
Fixtures & Fittings 15% RB
Computer Equipment 33.33% SL
2.5. 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 profit and loss account 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 profit and loss account as incurred.
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2.6. 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: 3 (2025: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2025 6,395 10,039 15,500 3,755
Additions - 1,400 113,695 -
As at 31 January 2026 6,395 11,439 129,195 3,755
Depreciation
As at 1 February 2025 - 4,744 11,625 866
Provided during the period - 917 9,704 434
As at 31 January 2026 - 5,661 21,329 1,300
Net Book Value
As at 31 January 2026 6,395 5,778 107,866 2,455
As at 1 February 2025 6,395 5,295 3,875 2,889
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Computer Equipment Total
£ £
Cost
As at 1 February 2025 1,946 37,635
Additions 520 115,615
As at 31 January 2026 2,466 153,250
Depreciation
As at 1 February 2025 1,403 18,638
Provided during the period 714 11,769
As at 31 January 2026 2,117 30,407
Net Book Value
As at 31 January 2026 349 122,843
As at 1 February 2025 543 18,997
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 25,000 41,712
Other debtors 13,099 1,391
38,099 43,103
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 7,710 -
Trade creditors 24,999 10,498
Other creditors 3,979 3,743
Taxation and social security 32,686 32,058
69,374 46,299
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 75,703 -
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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 7,710 -
Later than one year and not later than five years 75,703 -
83,413 -
83,413 -
9. Deferred Taxation
Deferred taxation is recognised in respect of material timing differences arising between the accounting treatment and taxation treatment of income and expenditure, including differences between depreciation and capital allowances.
Deferred tax assets are recognised only to the extent that their recovery against future taxable profits is considered probable.
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
11. Related Party Transactions
During the year, the company entered into transactions involving its directors and related parties, including the financing of motor vehicles.
Any amounts due to or from directors and related parties at the balance sheet date are included within the relevant debtor or creditor balances.
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