IRIS Accounts Production v24.3.0.553 SC414294 Board of Directors 1.2.24 31.1.25 31.1.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4142942024-01-31SC4142942025-01-31SC4142942024-02-012025-01-31SC4142942023-01-31SC4142942023-02-012024-01-31SC4142942024-01-31SC414294ns15:Scotland2024-02-012025-01-31SC414294ns14:PoundSterling2024-02-012025-01-31SC414294ns10:Director12024-02-012025-01-31SC414294ns10:PrivateLimitedCompanyLtd2024-02-012025-01-31SC414294ns10:SmallEntities2024-02-012025-01-31SC414294ns10:AuditExempt-NoAccountantsReport2024-02-012025-01-31SC414294ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-31SC414294ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-31SC414294ns10:FullAccounts2024-02-012025-01-31SC414294ns10:OrdinaryShareClass12024-02-012025-01-31SC414294ns10:Director22024-02-012025-01-31SC414294ns10:Director32024-02-012025-01-31SC414294ns10:RegisteredOffice2024-02-012025-01-31SC414294ns5:CurrentFinancialInstruments2025-01-31SC414294ns5:CurrentFinancialInstruments2024-01-31SC414294ns5:ShareCapital2025-01-31SC414294ns5:ShareCapital2024-01-31SC414294ns5:CapitalRedemptionReserve2025-01-31SC414294ns5:CapitalRedemptionReserve2024-01-31SC414294ns5:RetainedEarningsAccumulatedLosses2025-01-31SC414294ns5:RetainedEarningsAccumulatedLosses2024-01-31SC414294ns5:ShareCapital2023-01-31SC414294ns5:RetainedEarningsAccumulatedLosses2023-01-31SC414294ns5:CapitalRedemptionReserve2023-01-31SC414294ns5:RetainedEarningsAccumulatedLosses2023-02-012024-01-31SC414294ns5:CapitalRedemptionReserve2023-02-012024-01-31SC414294ns5:CapitalRedemptionReserve2024-02-012025-01-31SC414294ns5:RetainedEarningsAccumulatedLosses2024-02-012025-01-31SC414294ns5:ShareCapital2024-02-012025-01-31SC414294ns5:ComputerEquipment2024-02-012025-01-31SC414294ns5:OwnedAssets2024-02-012025-01-31SC414294ns5:OwnedAssets2023-02-012024-01-31SC414294ns5:ComputerEquipment2024-01-31SC414294ns5:ComputerEquipment2025-01-31SC414294ns5:ComputerEquipment2024-01-31SC414294ns10:OrdinaryShareClass12025-01-31
REGISTERED NUMBER: SC414294 (Scotland)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025

FOR

PRO-SAPIEN SOFTWARE LIMITED

PRO-SAPIEN SOFTWARE LIMITED (REGISTERED NUMBER: SC414294)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2025










Page

Company Information 1

Income Statement 2

Balance Sheet 3

Statement of Changes in Equity 4

Notes to the Financial Statements 5


PRO-SAPIEN SOFTWARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JANUARY 2025







DIRECTORS: Mr M D Ferguson
Mr A Gray
Mr G McHarg





REGISTERED OFFICE: 3rd Floor 87 St. Vincent Street
Glasgow
G2 5TF





REGISTERED NUMBER: SC414294 (Scotland)





ACCOUNTANTS: Donachie Chartered Accountants
2nd Floor
Templeton House
62 Templeton Street
Glasgow
G40 1DA

PRO-SAPIEN SOFTWARE LIMITED (REGISTERED NUMBER: SC414294)

INCOME STATEMENT
FOR THE YEAR ENDED 31ST JANUARY 2025

2025 2024
Notes £    £   

TURNOVER 1,835,778 1,408,647

Administrative expenses 1,800,806 1,506,025
OPERATING PROFIT/(LOSS) 34,972 (97,378 )

Interest receivable and similar income 9,828 -
PROFIT/(LOSS) BEFORE TAXATION 4 44,800 (97,378 )

Tax on profit/(loss) 1,868 -
PROFIT/(LOSS) FOR THE FINANCIAL YEAR 42,932 (97,378 )

PRO-SAPIEN SOFTWARE LIMITED (REGISTERED NUMBER: SC414294)

BALANCE SHEET
31ST JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 7,111 10,177

CURRENT ASSETS
Debtors 6 390,199 311,267
Cash at bank and in hand 549,051 832,748
939,250 1,144,015
CREDITORS
Amounts falling due within one year 7 417,560 548,323
NET CURRENT ASSETS 521,690 595,692
TOTAL ASSETS LESS CURRENT LIABILITIES 528,801 605,869

CAPITAL AND RESERVES
Called up share capital 8 78 100
Capital redemption reserve 22 -
Retained earnings 528,701 605,769
SHAREHOLDERS' FUNDS 528,801 605,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 25th March 2025 and were signed on its behalf by:





Mr M D Ferguson - Director


PRO-SAPIEN SOFTWARE LIMITED (REGISTERED NUMBER: SC414294)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31ST JANUARY 2025

Called up Capital
share Retained redemption Total
capital earnings reserve equity
£    £    £    £   
Balance at 1st February 2023 100 703,147 - 703,247

Changes in equity
Deficit for the year - (97,378 ) - (97,378 )
Total comprehensive loss - (97,378 ) - (97,378 )
Balance at 31st January 2024 100 605,769 - 605,869

Changes in equity
Profit for the year - 42,932 - 42,932
Other comprehensive income - (120,000 ) 22 (119,978 )
Total comprehensive loss - (77,068 ) 22 (77,046 )
Issue of share capital (22 ) - - (22 )
Total transactions with owners,
recognised directly in equity

(22

)

-

-

(22

)
Balance at 31st January 2025 78 528,701 22 528,801

PRO-SAPIEN SOFTWARE LIMITED (REGISTERED NUMBER: SC414294)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2025


1. STATUTORY INFORMATION

Pro-Sapien Software Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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.

Government grants
Government grants are recognised in the profit and loss account so as to match them with the expenditure towards which they are intended to contribute.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4. PROFIT/(LOSS) BEFORE TAXATION

The profit (2024 - loss) is stated after charging:

2025 2024
£    £   
Depreciation - owned assets 5,258 3,122

PRO-SAPIEN SOFTWARE LIMITED (REGISTERED NUMBER: SC414294)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2025


5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st February 2024 28,997
Additions 2,192
Disposals (5,023 )
At 31st January 2025 26,166
DEPRECIATION
At 1st February 2024 18,820
Charge for year 5,258
Eliminated on disposal (5,023 )
At 31st January 2025 19,055
NET BOOK VALUE
At 31st January 2025 7,111
At 31st January 2024 10,177

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 390,199 311,267

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 1,868 -
Social security and other taxes 69,845 58,020
Other creditors 16,293 12,437
Accruals 329,554 477,866
417,560 548,323

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary 1 78 100

9. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of the directors.