Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC529242 Mr J Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC529242 2024-03-31 SC529242 2025-03-31 SC529242 2024-04-01 2025-03-31 SC529242 frs-core:CurrentFinancialInstruments 2025-03-31 SC529242 frs-core:ComputerEquipment 2025-03-31 SC529242 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC529242 frs-core:ComputerEquipment 2024-03-31 SC529242 frs-core:ShareCapital 2025-03-31 SC529242 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC529242 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC529242 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC529242 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC529242 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC529242 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC529242 frs-bus:Director1 2024-04-01 2025-03-31 SC529242 frs-bus:Director1 2024-03-31 SC529242 frs-bus:Director1 2025-03-31 SC529242 frs-countries:Scotland 2024-04-01 2025-03-31 SC529242 2023-03-31 SC529242 2024-03-31 SC529242 2023-04-01 2024-03-31 SC529242 frs-core:CurrentFinancialInstruments 2024-03-31 SC529242 frs-core:ShareCapital 2024-03-31 SC529242 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC529242
Saothar Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Nuvo Scotland Limited
Saothar Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Saothar Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC529242

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 74 |  | 185
|  |  | 74 |  | 185
CURRENT ASSETS
Debtors | 5 | 5,851 |  | 6,681 |
Cash at bank and in hand |  | 30,428 |  | 27,635 |
|  | 36,279 |  | 34,316 |
Creditors: Amounts Falling Due Within One Year | 6 | (31,615 ) |  | (25,760 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,664 |  | 8,556
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,738 |  | 8,741
NET ASSETS |  |  | 4,738 |  | 8,741
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 4,737 |  | 8,740
SHAREHOLDERS' FUNDS |  |  | 4,738 |  | 8,741

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.
On behalf of the board

Mr J Murray Director
1 October 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Saothar Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Saothar Limited is a private company, limited by shares, incorporated in Scotland, registered number SC529242 . The registered office is 17 Gallica Drive, Newmachar, AB21 0NF.
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, 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. 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.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Computer Equipment | 33% 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.
Page 2
Page 3
Saothar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 2,376
As at 31 March 2025 | 2,376
Depreciation
As at 1 April 2024 | 2,191
Provided during the period | 111
As at 31 March 2025 | 2,302
Net Book Value
As at 31 March 2025 | 74
As at 1 April 2024 | 185

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,814 |  | 6,644
Other debtors | 37 |  | 37
| 5,851 |  | 6,681

Page 3
Page 4
Saothar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 521 |  | 1,292
Corporation tax | 7,833 |  | 8,557
Other taxes and social security | 114 |  | 149
Accruals and deferred income | 1,523 |  | 1,450
Director's loan account | 21,624 |  | 14,312
| 31,615 |  | 25,760

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jim Murray | (14,312 ) | (7,312 ) | - | - | (21,624 )

The above loan is interest free and has no fixed repayment terms.
Page 4