Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2024 1 November 2023 false 1 November 2024 31 May 2025 31 May 2025 SC578644 Mr Ross Haynes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC578644 2024-10-31 SC578644 2025-05-31 SC578644 2024-11-01 2025-05-31 SC578644 frs-core:CurrentFinancialInstruments 2025-05-31 SC578644 frs-core:PlantMachinery 2024-11-01 2025-05-31 SC578644 frs-core:ShareCapital 2025-05-31 SC578644 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC578644 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-05-31 SC578644 frs-bus:FilletedAccounts 2024-11-01 2025-05-31 SC578644 frs-bus:SmallEntities 2024-11-01 2025-05-31 SC578644 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-05-31 SC578644 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-05-31 SC578644 frs-bus:Director1 2024-11-01 2025-05-31 SC578644 frs-bus:Director1 2024-10-31 SC578644 frs-bus:Director1 2025-05-31 SC578644 frs-countries:Scotland 2024-11-01 2025-05-31 SC578644 2023-10-31 SC578644 2024-10-31 SC578644 2023-11-01 2024-10-31 SC578644 frs-core:CurrentFinancialInstruments 2024-10-31 SC578644 frs-core:ShareCapital 2024-10-31 SC578644 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC578644
Pro Axis (Scotland) Ltd
Financial Statements
For the Period 1 November 2024 to 31 May 2025
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Pro Axis (Scotland) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Pro Axis (Scotland) Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC578644

| 31 May 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 31,965 |  | 29,599 |
|  | 31,965 |  | 29,599 |
Creditors: Amounts Falling Due Within One Year | 4 | (7,350 ) |  | (2,046 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,615 |  | 27,553
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,615 |  | 27,553
NET ASSETS |  |  | 24,615 |  | 27,553
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 24,515 |  | 27,453
SHAREHOLDERS' FUNDS |  |  | 24,615 |  | 27,553

For the period ending 31 May 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 Ross Haynes Director
7th October 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pro Axis (Scotland) Ltd
Notes to the Financial Statements
For the Period 1 November 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Pro Axis (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC578644 . The registered office is 7 Belmont Place, Meigle, Blairgowrie, Perthshire, PH12 8UX.
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.
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
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% Reducing Balance

2.4. Taxation
Corporation 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 year 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 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
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Pro Axis (Scotland) Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 May 2025
4. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 90
Corporation tax | 3,580 |  | (2,809 )
Accruals and deferred income | 1,049 |  | 848
Director's loan account | 2,721 |  | 3,917
| 7,350 |  | 2,046

5. Share Capital

| 31 May 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

6. Directors Advances, Credits and Guarantees
Included within Debtors (2023) Creditors (2024) is the following loan to/from the director:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ross Haynes | 3,917 | 8,867 | 10,063 | - | 2,721

The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors

| 31 May 2025 | 31 October 2024
--- | --- | ---
| £ | £
Mr Ross Haynes | 18,200 | 15,500

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