Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC345983 Ms Virginia Little Ms Virginia Little iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC345983 2024-07-31 SC345983 2025-07-31 SC345983 2024-08-01 2025-07-31 SC345983 frs-core:CurrentFinancialInstruments 2025-07-31 SC345983 frs-core:Non-currentFinancialInstruments 2025-07-31 SC345983 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC345983 frs-core:FurnitureFittings 2024-08-01 2025-07-31 SC345983 frs-core:NetGoodwill 2025-07-31 SC345983 frs-core:NetGoodwill 2024-08-01 2025-07-31 SC345983 frs-core:NetGoodwill 2024-07-31 SC345983 frs-core:PlantMachinery 2025-07-31 SC345983 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC345983 frs-core:PlantMachinery 2024-07-31 SC345983 frs-core:ShareCapital 2025-07-31 SC345983 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC345983 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC345983 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC345983 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC345983 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC345983 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC345983 frs-bus:Director1 2024-08-01 2025-07-31 SC345983 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 SC345983 frs-countries:Scotland 2024-08-01 2025-07-31 SC345983 2023-07-31 SC345983 2024-07-31 SC345983 2023-08-01 2024-07-31 SC345983 frs-core:CurrentFinancialInstruments 2024-07-31 SC345983 frs-core:Non-currentFinancialInstruments 2024-07-31 SC345983 frs-core:ShareCapital 2024-07-31 SC345983 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC345983
Digital Six Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC345983
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 8,000
Tangible Assets 5 1,137 3,876
1,137 11,876
CURRENT ASSETS
Debtors 6 145,297 114,928
Cash at bank and in hand 83,834 13,961
229,131 128,889
Creditors: Amounts Falling Due Within One Year 7 (202,375 ) (120,406 )
NET CURRENT ASSETS (LIABILITIES) 26,756 8,483
TOTAL ASSETS LESS CURRENT LIABILITIES 27,893 20,359
Creditors: Amounts Falling Due After More Than One Year 8 (2,912 ) (15,805 )
NET ASSETS 24,981 4,554
CAPITAL AND RESERVES
Called up share capital 9 90 90
Profit and Loss Account 24,891 4,464
SHAREHOLDERS' FUNDS 24,981 4,554
Page 1
Page 2
For the year ending 31 July 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
Ms Virginia Little
Director
20/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Digital Six Limited is a private company, limited by shares, incorporated in Scotland, registered number SC345983 . The registered office is 53 Lilyhill Terrace, Edinburgh, EH8 7DR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line & 25% Reducing Balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 16)
11 16
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 80,000
As at 31 July 2025 80,000
Amortisation
As at 1 August 2024 72,000
Provided during the period 8,000
As at 31 July 2025 80,000
...CONTINUED
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Net Book Value
As at 31 July 2025 -
As at 1 August 2024 8,000
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 August 2024 37,670
Additions 172
As at 31 July 2025 37,842
Depreciation
As at 1 August 2024 33,794
Provided during the period 2,911
As at 31 July 2025 36,705
Net Book Value
As at 31 July 2025 1,137
As at 1 August 2024 3,876
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 142,747 111,807
Other debtors 2,550 3,121
145,297 114,928
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 12,622 1,319
Bank loans and overdrafts 10,182 9,391
Other creditors 59,516 38,051
Taxation and social security 120,055 71,645
202,375 120,406
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,912 15,805
Page 4
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 90 90
Page 5