Leftfield Software Design Ltd

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of Leftfield Software Design Ltd for the year ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Leftfield Software Design Ltd 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 Leftfield Software Design Ltd , 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 Leftfield Software Design Ltd and state those matters that we have agreed to state to the director of Leftfield Software Design Ltd , 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 Leftfield Software Design Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Leftfield Software Design Ltd 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 Leftfield Software Design Ltd . You consider that Leftfield Software Design Ltd 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 Leftfield Software Design Ltd . 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.

24 September 2025

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Leftfield Software Design Ltd

Balance Sheet

As At 31 January 2025

Balance Sheet

Registered number: SC414160

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		57,210		66,015

			57,210		66,015
CURRENT ASSETS
Debtors	5	550,490		540,497
Cash at bank and in hand		387,299		481,525

		937,789		1,022,022
Creditors: Amounts Falling Due Within One Year	6	(14,713 )		(100,652 )

NET CURRENT ASSETS (LIABILITIES)			923,076		921,370

TOTAL ASSETS LESS CURRENT LIABILITIES			980,286		987,385

NET ASSETS			980,286		987,385

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			980,186		987,285

SHAREHOLDERS' FUNDS			980,286		987,385

For the year ending 31 January 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 Andrew Brown

Director

23 September 2025

The notes on pages 3 to 5 form part of these financial statements.

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Leftfield Software Design Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2025

Notes to the Financial Statements

1. General Information

Leftfield Software Design Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC414160 . The registered office is Bankhead Drive, City South Office Park , Portlethen , AB12 4XX.

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 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. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

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:

Motor Vehicles	10% on cost
Fixtures & Fittings	15% on cost

2.4. 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.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Leftfield Software Design Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2024	85,995	1,365	87,360

As at 31 January 2025	85,995	1,365	87,360

Depreciation
As at 1 February 2024	20,782	563	21,345
Provided during the period	8,600	205	8,805

As at 31 January 2025	29,382	768	30,150

Net Book Value
As at 31 January 2025	56,613	597	57,210

As at 1 February 2024	65,213	802	66,015

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18,615	37,373
Prepayments and accrued income	18,615	18,663
S455 tax debtor	125,304	117,958
Director's loan account	387,956	366,503

	550,490	540,497

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	409	541
Corporation tax	10,389	98,418
Other taxes and social security	3,315	1,093
Accruals and deferred income	600	600

	14,713	100,652

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Leftfield Software Design Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2025
	£	£	£	£	£
Mr Andrew Brown	366,503	35,433	(13,980 )	-	387,956

The above loan is interest free and has no repayment terms.

8. Ultimate Controlling Party

The company's ultimate controlling party is Mr A P Brown.

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