Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC354449 Mr Scott St John Mr Scott St John iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC354449 2024-03-31 SC354449 2025-03-31 SC354449 2024-04-01 2025-03-31 SC354449 frs-core:CurrentFinancialInstruments 2025-03-31 SC354449 frs-core:Non-currentFinancialInstruments 2025-03-31 SC354449 frs-core:BetweenOneFiveYears 2025-03-31 SC354449 frs-core:ComputerEquipment 2025-03-31 SC354449 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC354449 frs-core:ComputerEquipment 2024-03-31 SC354449 frs-core:FurnitureFittings 2025-03-31 SC354449 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC354449 frs-core:FurnitureFittings 2024-03-31 SC354449 frs-core:NetGoodwill 2025-03-31 SC354449 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC354449 frs-core:NetGoodwill 2024-03-31 SC354449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC354449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 SC354449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 SC354449 frs-core:MotorVehicles 2025-03-31 SC354449 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC354449 frs-core:MotorVehicles 2024-03-31 SC354449 frs-core:PlantMachinery 2025-03-31 SC354449 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC354449 frs-core:PlantMachinery 2024-03-31 SC354449 frs-core:WithinOneYear 2025-03-31 SC354449 frs-core:ShareCapital 2025-03-31 SC354449 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC354449 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC354449 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC354449 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC354449 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC354449 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC354449 frs-bus:Director1 2024-04-01 2025-03-31 SC354449 frs-bus:Director1 2024-03-31 SC354449 frs-bus:Director1 2025-03-31 SC354449 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC354449 frs-countries:Scotland 2024-04-01 2025-03-31 SC354449 2023-03-31 SC354449 2024-03-31 SC354449 2023-04-01 2024-03-31 SC354449 frs-core:CurrentFinancialInstruments 2024-03-31 SC354449 frs-core:Non-currentFinancialInstruments 2024-03-31 SC354449 frs-core:BetweenOneFiveYears 2024-03-31 SC354449 frs-core:WithinOneYear 2024-03-31 SC354449 frs-core:ShareCapital 2024-03-31 SC354449 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC354449
Interlink Lighting (UK) Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC354449
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 80,000 100,000
Tangible Assets 5 392,421 481,770
472,421 581,770
CURRENT ASSETS
Stocks 6 (14,899 ) 20,817
Debtors 7 1,052,655 785,697
Cash at bank and in hand 599,989 296,105
1,637,745 1,102,619
Creditors: Amounts Falling Due Within One Year 8 (792,727 ) (433,626 )
NET CURRENT ASSETS (LIABILITIES) 845,018 668,993
TOTAL ASSETS LESS CURRENT LIABILITIES 1,317,439 1,250,763
Creditors: Amounts Falling Due After More Than One Year 9 (188,807 ) (279,993 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (75,171 ) (92,473 )
NET ASSETS 1,053,461 878,297
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,053,361 878,197
SHAREHOLDERS' FUNDS 1,053,461 878,297
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For the year ending 31 March 2025 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
Mr Scott St John
Director
27/06/2025
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Interlink Lighting (UK) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC354449 . The registered office is 114 St. Andrews Road, Glasgow, Lanarkshire, Sccotland, G41 1PF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
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:
Leasehold 10% Straight Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 25% Reducing Balance
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 profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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: 35 (2024: 34)
35 34
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 400,000
As at 31 March 2025 400,000
Amortisation
As at 1 April 2024 300,000
Provided during the period 20,000
As at 31 March 2025 320,000
Net Book Value
As at 31 March 2025 80,000
As at 1 April 2024 100,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 32,535 12,670 720,566 27,486
Additions - 4,997 22,250 786
As at 31 March 2025 32,535 17,667 742,816 28,272
...CONTINUED
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Page 5
Depreciation
As at 1 April 2024 32,535 8,364 256,630 22,239
Provided during the period - 1,559 113,910 1,115
As at 31 March 2025 32,535 9,923 370,540 23,354
Net Book Value
As at 31 March 2025 - 7,744 372,276 4,918
As at 1 April 2024 - 4,306 463,936 5,247
Computer Equipment Total
£ £
Cost
As at 1 April 2024 40,279 833,536
Additions 1,496 29,529
As at 31 March 2025 41,775 863,065
Depreciation
As at 1 April 2024 31,998 351,766
Provided during the period 2,294 118,878
As at 31 March 2025 34,292 470,644
Net Book Value
As at 31 March 2025 7,483 392,421
As at 1 April 2024 8,281 481,770
6. Stocks
2025 2024
£ £
Stock 15,879 15,879
Work in progress (30,778 ) 4,938
(14,899 ) 20,817
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 797,983 731,433
Other debtors 254,672 54,264
1,052,655 785,697
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 102,090 109,799
Trade creditors 399,306 87,143
Bank loans and overdrafts 10,000 24,134
Other creditors 54,723 42,392
Taxation and social security 226,608 170,158
792,727 433,626
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 187,140 267,448
Bank loans 1,667 12,545
188,807 279,993
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 102,090 109,799
Later than one year and not later than five years 187,140 267,448
289,230 377,247
289,230 377,247
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 31,000 31,000
Later than one year and not later than five years 5,167 36,167
36,167 67,167
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13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Scott St John 32,535 32,943 32,535 - 32,943
The above loan has no fixed repayment terms and is repayable on demand. Interest is charged at 2.25%
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