Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC274446 Mrs Lesley Anderson Mrs Lesley Anderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC274446 2024-08-31 SC274446 2025-08-31 SC274446 2024-09-01 2025-08-31 SC274446 frs-core:CurrentFinancialInstruments 2025-08-31 SC274446 frs-core:Non-currentFinancialInstruments 2025-08-31 SC274446 frs-core:ComputerEquipment 2025-08-31 SC274446 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC274446 frs-core:ComputerEquipment 2024-08-31 SC274446 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC274446 frs-core:ShareCapital 2025-08-31 SC274446 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC274446 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC274446 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC274446 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC274446 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC274446 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC274446 frs-bus:Director1 2024-09-01 2025-08-31 SC274446 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC274446 frs-countries:Scotland 2024-09-01 2025-08-31 SC274446 2023-08-31 SC274446 2024-08-31 SC274446 2023-09-01 2024-08-31 SC274446 frs-core:CurrentFinancialInstruments 2024-08-31 SC274446 frs-core:Non-currentFinancialInstruments 2024-08-31 SC274446 frs-core:ShareCapital 2024-08-31 SC274446 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC274446
Point Noveau Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Point Noveau Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Point Noveau Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC274446

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 756
|  |  | - |  | 756
CURRENT ASSETS
Stocks | 5 | 10,380 |  | 9,576 |
Cash at bank and in hand |  | 439 |  | 5,747 |
|  | 10,819 |  | 15,323 |
Creditors: Amounts Falling Due Within One Year | 6 | (47,617 ) |  | (49,182 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (36,798 ) |  | (33,859 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (36,798 ) |  | (33,103 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,549 ) |  | (5,545 )
NET LIABILITIES |  |  | (40,347 ) |  | (38,648 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (40,348 ) |  | (38,649 )
SHAREHOLDERS' FUNDS |  |  | (40,347) |  | (38,648)

Page 1
Page 2
Point Noveau Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 her 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

Mrs Lesley Anderson Director
9 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Point Noveau Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Point Noveau Limited is a private company, limited by shares, incorporated in Scotland, registered number SC274446 . The registered office is 10 Albert Place, Stirling, FK8 2QL.
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 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.
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:

Fixtures & Fittings | 25.0% Straight line
Computer Equipment | 33.3% Straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 September 2024 | 2,268
As at 31 August 2025 | 2,268
Depreciation
As at 1 September 2024 | 1,512
Provided during the period | 756
As at 31 August 2025 | 2,268
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | 756

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 10,380 |  | 9,576

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,120 |  | 8,053
VAT | 480 |  | 1,960
Other creditors | 4,066 |  | 6,425
Accruals and deferred income | 320 |  | 406
Director's loan account | 34,631 |  | 32,338
| 47,617 |  | 49,182

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,549 |  | 5,545

8. Share Capital

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

Page 4