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 SC500634 Mr Christopher Norton Christopher Norton true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC500634 2024-03-31 SC500634 2025-03-31 SC500634 2024-04-01 2025-03-31 SC500634 frs-core:CurrentFinancialInstruments 2025-03-31 SC500634 frs-core:Non-currentFinancialInstruments 2025-03-31 SC500634 frs-core:ComputerEquipment 2025-03-31 SC500634 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC500634 frs-core:ComputerEquipment 2024-03-31 SC500634 frs-core:FurnitureFittings 2025-03-31 SC500634 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC500634 frs-core:FurnitureFittings 2024-03-31 SC500634 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC500634 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC500634 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC500634 frs-core:PlantMachinery 2025-03-31 SC500634 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC500634 frs-core:PlantMachinery 2024-03-31 SC500634 frs-core:ShareCapital 2025-03-31 SC500634 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC500634 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC500634 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC500634 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC500634 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC500634 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC500634 1 2024-04-01 2025-03-31 SC500634 frs-bus:Director1 2024-04-01 2025-03-31 SC500634 frs-countries:Scotland 2024-04-01 2025-03-31 SC500634 2023-03-31 SC500634 2024-03-31 SC500634 2023-04-01 2024-03-31 SC500634 frs-core:CurrentFinancialInstruments 2024-03-31 SC500634 frs-core:Non-currentFinancialInstruments 2024-03-31 SC500634 frs-core:ShareCapital 2024-03-31 SC500634 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC500634
Chris Norton Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Chris Norton Limited
Contents
Contents

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

Page 1
Chris Norton Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC500634

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 105,584 |  | 106,152
|  |  | 105,584 |  | 106,152
CURRENT ASSETS
Debtors | 5 | 3,514 |  | 3,666 |
Cash at bank and in hand |  | 18,625 |  | 18,097 |
|  | 22,139 |  | 21,763 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,672 ) |  | (35,238 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,533 ) |  | (13,475 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 88,051 |  | 92,677
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (75,256 ) |  | (81,738 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (150 ) |  | (258 )
NET ASSETS |  |  | 12,645 |  | 10,681
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 12,644 |  | 10,680
SHAREHOLDERS' FUNDS |  |  | 12,645 |  | 10,681

Page 1
Page 2
Chris Norton Limited
Balance Sheet (continued)
As At 31 March 2025
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 Christopher Norton Director
28/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Chris Norton Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Chris Norton Limited is a private company, limited by shares, incorporated in Scotland, registered number SC500634 . The registered office is 62 East Trinity Road, Edinburgh, Midlothian, EH5 3EY.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:

Freehold | Not depreciated
Plant & Machinery | 20% straight line
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% straight line

2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 104,793 | 2,534 | 2,796 | 2,612 | 112,735
As at 31 March 2025 | 104,793 | 2,534 | 2,796 | 2,612 | 112,735
Depreciation
As at 1 April 2024 | - | 1,770 | 2,201 | 2,612 | 6,583
Provided during the period | - | 419 | 149 | - | 568
As at 31 March 2025 | - | 2,189 | 2,350 | 2,612 | 7,151

...CONTINUED
Page 3
Page 4
Chris Norton Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 104,793 | 345 | 446 | - | 105,584
As at 1 April 2024 | 104,793 | 764 | 595 | - | 106,152

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,514 |  | 3,666

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,964 |  | 13,650
Other creditors | 293 |  | 235
Taxation and social security | 28,415 |  | 21,353
| 39,672 |  | 35,238

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 75,256 |  | 81,738

8. Share Capital

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

9. Related Party Transactions
The Royal Bank of Scotland PLC holds a floating charge over all the property, undertaking and assets of the company, and a standard security over the property 5A Newhaven Road, Edinburgh, EH6 5QA.
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
10. Ultimate Controlling Party
The company's ultimate controlling party is Christopher Norton by virtue of his ownership of 100% of the issued share capital in the company.
Page 4