Acorah Software Products - Accounts Production 16.6.920 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC168686 Mr Alec Rattray Mr James Rattray Mr Alec Rattray true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC168686 2024-03-31 SC168686 2025-03-31 SC168686 2024-04-01 2025-03-31 SC168686 frs-core:CurrentFinancialInstruments 2025-03-31 SC168686 frs-core:ComputerEquipment 2025-03-31 SC168686 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC168686 frs-core:ComputerEquipment 2024-03-31 SC168686 frs-core:FurnitureFittings 2025-03-31 SC168686 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC168686 frs-core:FurnitureFittings 2024-03-31 SC168686 frs-core:MotorVehicles 2025-03-31 SC168686 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC168686 frs-core:MotorVehicles 2024-03-31 SC168686 frs-core:PlantMachinery 2025-03-31 SC168686 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC168686 frs-core:PlantMachinery 2024-03-31 SC168686 frs-core:ShareCapital 2025-03-31 SC168686 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC168686 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC168686 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC168686 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC168686 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC168686 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC168686 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 SC168686 frs-bus:OrdinaryShareClass1 2025-03-31 SC168686 1 2024-04-01 2025-03-31 SC168686 frs-bus:Director1 2024-04-01 2025-03-31 SC168686 frs-bus:Director1 2024-03-31 SC168686 frs-bus:Director1 2025-03-31 SC168686 frs-bus:Director2 2024-04-01 2025-03-31 SC168686 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC168686 frs-countries:Scotland 2024-04-01 2025-03-31 SC168686 2023-03-31 SC168686 2024-03-31 SC168686 2023-04-01 2024-03-31 SC168686 frs-core:CurrentFinancialInstruments 2024-03-31 SC168686 frs-core:ShareCapital 2024-03-31 SC168686 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC168686 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: SC168686
Norlog Limited
Financial Statements
For The Year Ended 31 March 2025
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Norlog Limited
Contents
Contents

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

Page 1
Norlog Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC168686

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 5,892 |  | 9,262
|  |  | 5,892 |  | 9,262
CURRENT ASSETS
Debtors | 4 | 861 |  | 929 |
Cash at bank and in hand |  | 6,842 |  | 13,792 |
|  | 7,703 |  | 14,721 |
Creditors: Amounts Falling Due Within One Year | 5 | (51,648 ) |  | (46,160 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (43,945 ) |  | (31,439 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (38,053 ) |  | (22,177 )
NET LIABILITIES |  |  | (38,053 ) |  | (22,177 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | (38,055 ) |  | (22,179 )
SHAREHOLDERS' FUNDS |  |  | (38,053) |  | (22,177)

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 James Rattray Director
2nd November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Norlog Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. However, the company is being supported by director Mr James Rattray.
1.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

3. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 57,934 | 72,630 | 12,365 | 7,935 | 150,864
Additions | - | - | 416 | - | 416
Disposals | - | (24,278 ) | - | - | (24,278 )
As at 31 March 2025 | 57,934 | 48,352 | 12,781 | 7,935 | 127,002
Depreciation
As at 1 April 2024 | 56,888 | 65,523 | 11,328 | 7,863 | 141,602
Provided during the period | 261 | 1,321 | 363 | 18 | 1,963
Disposals | - | (22,455 ) | - | - | (22,455 )
As at 31 March 2025 | 57,149 | 44,389 | 11,691 | 7,881 | 121,110
Net Book Value
As at 31 March 2025 | 785 | 3,963 | 1,090 | 54 | 5,892
As at 1 April 2024 | 1,046 | 7,107 | 1,037 | 72 | 9,262

Page 2
Page 3
Norlog Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 861 |  | 929

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
VAT | 10,179 |  | 9,071
Credit card | 436 |  | 656
Accrued expenses | 1,950 |  | 1,850
Directors' loan accounts | 39,083 |  | 34,583
| 51,648 |  | 46,160

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.000 each | 2 |  | 2

7. 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 James Rattray | 35,483 | 4,500 | - | - | 39,083

The above loan is unsecured, interest free and repayable on demand.
8. Ultimate Controlling Party
The company was under the control of Mr J D Rattray and Mrs G M Rattray.
Page 3