Acorah Software Products - Accounts Production 16.3.350 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 SC496876 Mr D Jamieson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC496876 2024-04-05 SC496876 2025-04-05 SC496876 2024-04-06 2025-04-05 SC496876 frs-core:CurrentFinancialInstruments 2025-04-05 SC496876 frs-core:BetweenOneFiveYears 2025-04-05 SC496876 frs-core:ComputerEquipment 2025-04-05 SC496876 frs-core:ComputerEquipment 2024-04-06 2025-04-05 SC496876 frs-core:ComputerEquipment 2024-04-05 SC496876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-06 2025-04-05 SC496876 frs-core:FurnitureFittings 2025-04-05 SC496876 frs-core:FurnitureFittings 2024-04-06 2025-04-05 SC496876 frs-core:FurnitureFittings 2024-04-05 SC496876 frs-core:MotorVehicles 2025-04-05 SC496876 frs-core:MotorVehicles 2024-04-06 2025-04-05 SC496876 frs-core:MotorVehicles 2024-04-05 SC496876 frs-core:OtherResidualIntangibleAssets 2025-04-05 SC496876 frs-core:OtherResidualIntangibleAssets 2024-04-06 2025-04-05 SC496876 frs-core:OtherResidualIntangibleAssets 2024-04-05 SC496876 frs-core:PlantMachinery 2025-04-05 SC496876 frs-core:PlantMachinery 2024-04-06 2025-04-05 SC496876 frs-core:PlantMachinery 2024-04-05 SC496876 frs-core:WithinOneYear 2025-04-05 SC496876 frs-core:ShareCapital 2025-04-05 SC496876 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 SC496876 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 SC496876 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 SC496876 frs-bus:SmallEntities 2024-04-06 2025-04-05 SC496876 frs-bus:AuditExemptWithAccountantsReport 2024-04-06 2025-04-05 SC496876 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 SC496876 frs-core:DeferredTaxation 2024-04-06 2025-04-05 SC496876 frs-core:DeferredTaxation 2024-04-05 SC496876 frs-core:DeferredTaxation 2025-04-05 SC496876 frs-bus:Director1 2024-04-06 2025-04-05 SC496876 frs-bus:Director1 2024-04-05 SC496876 frs-bus:Director1 2025-04-05 SC496876 frs-countries:Scotland 2024-04-06 2025-04-05 SC496876 2023-04-05 SC496876 2024-04-05 SC496876 2023-04-06 2024-04-05 SC496876 frs-core:CurrentFinancialInstruments 2024-04-05 SC496876 frs-core:BetweenOneFiveYears 2024-04-05 SC496876 frs-core:WithinOneYear 2024-04-05 SC496876 frs-core:ShareCapital 2024-04-05 SC496876 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: SC496876
Salus Technical Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Nuvo Scotland Limited
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Salus Technical Limited for the year ended 5 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Salus Technical Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Salus Technical Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Salus Technical Limited and state those matters that we have agreed to state to the director of Salus Technical Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Salus Technical Limited and its director as a body for our work or for this report.
It is your duty to ensure that Salus Technical Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Salus Technical Limited . You consider that Salus Technical Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Salus Technical Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
8 August 2025
Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Balance Sheet
Registered number: SC496876
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 98,392 112,844
Tangible Assets 5 43,929 39,650
142,321 152,494
CURRENT ASSETS
Debtors 6 183,196 63,455
Cash at bank and in hand 194,454 132,160
377,650 195,615
Creditors: Amounts Falling Due Within One Year 7 (497,255 ) (277,540 )
NET CURRENT ASSETS (LIABILITIES) (119,605 ) (81,925 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,716 70,569
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,982 ) (9,912 )
NET ASSETS 11,734 60,657
CAPITAL AND RESERVES
Called up share capital 200 200
Profit and Loss Account 11,534 60,457
SHAREHOLDERS' FUNDS 11,734 60,657
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Page 3
For the year ending 5 April 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.
On behalf of the board
Mr D Jamieson
Director
8 August 2025
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Salus Technical Limited is a private company, limited by shares, incorporated in Scotland, registered number SC496876 . The registered office is Neospace, Neo House, Riverside Drive, Aberdeen, AB11 7LH.
The presentation currency of the financial statements is the Pound Sterling (£).
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Computer software is being amortised evenly over its estimated useful life of 10 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:
Plant & Machinery 25% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.5. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price. 
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method. 
Financial liabilities are derecognised when the company's contractual obligations are discharged.
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2.6. 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
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.
2.7. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 8)
12 8
4. Intangible Assets
Computer software
£
Cost
As at 6 April 2024 144,512
As at 5 April 2025 144,512
Amortisation
As at 6 April 2024 31,668
Provided during the period 14,452
As at 5 April 2025 46,120
Net Book Value
As at 5 April 2025 98,392
As at 6 April 2024 112,844
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 6 April 2024 1,366 36,567 - 17,662 55,595
Additions - - 7,698 11,245 18,943
As at 5 April 2025 1,366 36,567 7,698 28,907 74,538
Depreciation
As at 6 April 2024 908 6,094 - 8,943 15,945
Provided during the period 342 7,314 1,389 5,619 14,664
As at 5 April 2025 1,250 13,408 1,389 14,562 30,609
Net Book Value
As at 5 April 2025 116 23,159 6,309 14,345 43,929
As at 6 April 2024 458 30,473 - 8,719 39,650
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 165,795 55,430
Prepayments and accrued income 15,943 6,567
Other debtors 1,458 1,458
183,196 63,455
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,787 5,707
Bank loans and overdrafts 37,500 -
Other taxes and social security 21,622 7,300
VAT 52,793 23,207
Other creditors 27,124 15,270
Accruals and deferred income 333,919 207,820
Director's loan account 22,510 18,236
497,255 277,540
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 6 April 2024 9,912 9,912
Additions 1,070 1,070
Balance at 5 April 2025 10,982 10,982
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 61,002 58,064
Later than one year and not later than five years 20,334 81,336
81,336 139,400
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 6 April 2024 Amounts advanced Amounts repaid Amounts written off As at 5 April 2025
£ £ £ £ £
Mr David Jamieson (18,236 ) 26,308 (30,582 ) - (22,510 )
The above loan is interest free and has no fixed repayment terms.
11. Related Party Transactions
As at 05 April 2025, there is a loan balance within other creditors of £15,000 (2024: £15,270) due to an individual that has participating interest in the company. This loan is interest free and has no fixed repayment terms
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