Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08817623 S Brannan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08817623 2024-03-31 08817623 2025-03-31 08817623 2024-04-01 2025-03-31 08817623 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08817623 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08817623 frs-core:ShareCapital 2025-03-31 08817623 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08817623 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08817623 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 08817623 frs-bus:SmallEntities 2024-04-01 2025-03-31 08817623 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08817623 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08817623 1 2024-04-01 2025-03-31 08817623 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 08817623 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 08817623 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 08817623 frs-bus:Director1 2024-04-01 2025-03-31 08817623 frs-countries:EnglandWales 2024-04-01 2025-03-31 08817623 2023-03-31 08817623 2024-03-31 08817623 2023-04-01 2024-03-31 08817623 frs-core:ShareCapital 2024-03-31 08817623 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08817623 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 08817623
Scottbrannan Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Dodgson Matty Partnership
22 The Tything
Worcester
WR1 1HD
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08817623
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 800,700 847,800
Tangible Assets 5 233,572 233,772
1,034,272 1,081,572
CURRENT ASSETS
Cash at bank and in hand 15,590 15,400
15,590 15,400
Creditors: Amounts Falling Due Within One Year (40,724 ) (56,718 )
NET CURRENT ASSETS (LIABILITIES) (25,134 ) (41,318 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,009,138 1,040,254
NET ASSETS 1,009,138 1,040,254
CAPITAL AND RESERVES
Called up share capital 6 1 1
Fair value reserve 7 800,700 847,800
Profit and Loss Account 208,437 192,453
SHAREHOLDERS' FUNDS 1,009,138 1,040,254
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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 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
S Brannan
Director
6 August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Scottbrannan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08817623 . The registered office is 22 Portland Road, Droitwich, Worcestershire, WR9 7QW.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Research and Development
The development costs of a project have been identified from historically reliable costs previosuly expensed to the Profit & Loss account. These have subsequently been capitalised in the Balance Sheet. Capitalised Development Costs are amortised on a straight line basis over their expected useful 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:
Freehold not provided
Computer Equipment 25% on cost
2.5. Taxation
Income tax expense represents the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Intangible Assets
Total
£
Cost
As at 1 April 2024 942,000
As at 31 March 2025 942,000
Amortisation
As at 1 April 2024 94,200
Provided during the period 47,100
As at 31 March 2025 141,300
Net Book Value
As at 31 March 2025 800,700
As at 1 April 2024 847,800
5. Tangible Assets
Total
£
Cost
As at 1 April 2024 235,084
As at 31 March 2025 235,084
Depreciation
As at 1 April 2024 1,312
Provided during the period 200
As at 31 March 2025 1,512
Net Book Value
As at 31 March 2025 233,572
As at 1 April 2024 233,772
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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7. Reserves
Fair Value Reserve
£
As at 1 April 2024 847,800
Transfer to profit and loss (47,100 )
As at 31 March 2025 800,700
8. Related Party Transactions
Transactions with Directors
During the year the Director made an unsecured loan to the Company, this amount is included in Creditors due within one year and at the Balance Sheet date the amount owed to the Director was £30,000 (2024 : £45,100).
Interest is charged on this loan at 2.5% and is repayable on demand. 
9. Ultimate Controlling Party
The company is controlled by the Director.
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