Acorah Software Products - Accounts Production 19.4.351 false true true No description of principal activity 15 July 2025 31 July 2026 31 July 2026 SC855608 Mr Adrian Brennan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC855608 2025-07-14 SC855608 2026-07-31 SC855608 2025-07-15 2026-07-31 SC855608 frs-core:CurrentFinancialInstruments 2026-07-31 SC855608 frs-core:ShareCapital 2025-07-14 SC855608 frs-core:ShareCapital 2026-07-31 SC855608 frs-core:RetainedEarningsAccumulatedLosses 2025-07-15 2026-07-31 SC855608 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-07-14 SC855608 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 SC855608 frs-bus:PrivateLimitedCompanyLtd 2025-07-15 2026-07-31 SC855608 frs-bus:FullAccounts 2025-07-15 2026-07-31 SC855608 frs-bus:SmallEntities 2025-07-15 2026-07-31 SC855608 frs-bus:AuditExempt-NoAccountantsReport 2025-07-15 2026-07-31 SC855608 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-15 2026-07-31 SC855608 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-07-15 2026-07-31 SC855608 frs-bus:Director1 2025-07-15 2026-07-31 SC855608 frs-bus:Director1 2026-07-31 SC855608 frs-countries:Scotland 2025-07-15 2026-07-31
Registered number: SC855608
Brennan Holdings Glasgow Limited
Director's Report and
Financial Statements
For the Period 15 July 2025 to 31 July 2026
Hawthorn Tax
Contents
Page
Company Information 1
Director's Report 2
Profit and Loss Account 3
Balance Sheet 4
Statement of Changes in Equity 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Mr Adrian Brennan
Company Number SC855608
Registered Office 61 Auchinleck Avenue
Glasgow
City Of Glasgow
G33 1QS
Accountants Hawthorn Tax
25 Bothwell Street
Glasgow
G2 6NL
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Director's Report
The director presents his report and the financial statements for the period ended 31 July 2026.
Directors
The director who held office during the period were as follows:
Mr Adrian Brennan Appointed 15/07/2025
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Adrian Brennan
Director
30/10/2026
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Profit and Loss Account
31 July 2026
Notes £
TURNOVER 25,661
Cost of sales (559 )
GROSS PROFIT 25,102
Administrative expenses (11,617 )
OPERATING PROFIT AND PROFIT BEFORE TAXATION 13,485
Tax on Profit (2,562 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL PERIOD 10,923
The notes on pages 6 to 7 form part of these financial statements.
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Balance Sheet
31 July 2026
Notes £ £
CURRENT ASSETS
Debtors 4 2,113
Cash at bank and in hand 550
2,663
Creditors: Amounts Falling Due Within One Year 5 (2,563 )
NET CURRENT ASSETS (LIABILITIES) 100
TOTAL ASSETS LESS CURRENT LIABILITIES 100
NET ASSETS 100
CAPITAL AND RESERVES
Called up share capital 6 100
SHAREHOLDERS' FUNDS 100
For the period ending 31 July 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Adrian Brennan
Director
30/10/2026
The notes on pages 6 to 7 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 15 July 2025 - - -
Profit for the period and total comprehensive income - 10,923 10,923
Dividends paid - (10,923) (10,923)
Arising on shares issued during the period 100 - 100
As at 31 July 2026 100 - 100
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Notes to the Financial Statements
1. General Information
Brennan Holdings Glasgow Limited is a private company, limited by shares, incorporated in Scotland, registered number SC855608 . The registered office is 61 Auchinleck Avenue, Glasgow, City Of Glasgow, G33 1QS.
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. 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. 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 period, 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 period was: 1
1
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4. Debtors
31 July 2026
£
Due within one year
Director's loan account 2,113
5. Creditors: Amounts Falling Due Within One Year
31 July 2026
£
Trade creditors 1
Corporation tax 2,562
2,563
6. Share Capital
31 July 2026
£
Allotted, Called up and fully paid 100
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