Acorah Software Products - Accounts Production 16.4.675 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 SC454273 Mr M T Jack Mr M S Boniface iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC454273 2024-02-29 SC454273 2025-02-28 SC454273 2024-03-01 2025-02-28 SC454273 frs-core:CurrentFinancialInstruments 2025-02-28 SC454273 frs-core:Non-currentFinancialInstruments 2025-02-28 SC454273 frs-core:CapitalRedemptionReserve 2025-02-28 SC454273 frs-core:SharePremium 2025-02-28 SC454273 frs-core:ShareCapital 2025-02-28 SC454273 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC454273 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC454273 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 SC454273 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC454273 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC454273 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC454273 frs-core:UnlistedNon-exchangeTraded 2025-02-28 SC454273 frs-core:UnlistedNon-exchangeTraded 2024-02-29 SC454273 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-02-29 SC454273 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-02-28 SC454273 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 SC454273 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-02-28 SC454273 frs-bus:Director1 2024-03-01 2025-02-28 SC454273 frs-bus:Director2 2024-03-01 2025-02-28 SC454273 frs-countries:Scotland 2024-03-01 2025-02-28 SC454273 2023-02-28 SC454273 2024-02-29 SC454273 2023-03-01 2024-02-29 SC454273 frs-core:CurrentFinancialInstruments 2024-02-29 SC454273 frs-core:Non-currentFinancialInstruments 2024-02-29 SC454273 frs-core:CapitalRedemptionReserve 2024-02-29 SC454273 frs-core:SharePremium 2024-02-29 SC454273 frs-core:ShareCapital 2024-02-29 SC454273 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: SC454273
Intelligent Artefacts Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Sense Accounting Limited
Chartered Accountants
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC454273
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 150 150
150 150
CURRENT ASSETS
Debtors 5 1,030,931 1,031,755
1,030,931 1,031,755
Creditors: Amounts Falling Due Within One Year 6 (250,950 ) (250,910 )
NET CURRENT ASSETS (LIABILITIES) 779,981 780,845
TOTAL ASSETS LESS CURRENT LIABILITIES 780,131 780,995
NET ASSETS 780,131 780,995
CAPITAL AND RESERVES
Called up share capital 7 212 212
Share premium account 784,307 784,307
Capital redemption reserve 120 120
Profit and Loss Account (4,508 ) (3,644 )
SHAREHOLDERS' FUNDS 780,131 780,995
Page 1
Page 2
For the year ending 28 February 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 M S Boniface
Director
14 July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Intelligent Artefacts Limited is a private company, limited by shares, incorporated in Scotland, registered number SC454273 . The registered office is Argyle House Codebase, 3 Lady Lawson St, Edinburgh, EH3 9DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the small companies regime of the Companies Act 2006 and the company has opted not to prepare consolidated financial statements as permitted. These financial statements present information about Intelligent Artefacts Limited as an individual entity and not as a group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 March 2024 150
As at 28 February 2025 150
Provision
As at 1 March 2024 -
As at 28 February 2025 -
Net Book Value
As at 28 February 2025 150
As at 1 March 2024 150
5. Debtors
2025 2024
£ £
Due within one year
Due after more than one year
Amounts owed by subsidiaries 1,030,931 1,031,755
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 250,000 250,000
Accruals and deferred income 860 820
Directors' loan accounts 90 90
250,950 250,910
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 212 212
Page 4