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Registered number: SC254058
Volpa Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 28 February 2025
Ashton McGill
Contents
Page
Company Information 1
Director's Report 2—3
Accountant's Report 4
Profit and Loss Account 5
Balance Sheet 6
Notes to the Financial Statements 7—9
Page 1
Company Information
Director Ms Patricia Fox
Company Number SC254058
Registered Office 2/14 King James VI Business Centre
Friarton Road
Perth
PH2 8DY
Accountants Ashton McGill
25 Tay Street Lane
Dundee
DD1 4EF
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Director's Report
The director presents her report and the financial statements for the year ended 28 February 2025.
Principal Activity
The principal activity of the company continued to be that of marketing and public relations consultants.
Review of the Business
Volpa, trading as The Cunningly Good Group, is one of Scotland’s leading independent communications agencies. 
Cunningly Good Group’s small but specialist team boast a range of skills in marketing, public relations, design and website development. Our aim is to be one of the UK’s top independent agencies, working with ambitious brands, who want to scale, are ready to invest, and who need an agency partner with grit, determination and the experience to help them achieve their potential.
The business is managed by the director Tricia Fox who is also the principal shareholder of Volpa Limited. 
Our Key Strengths include:
- Strong integrated marketing campaign delivery proposition which is proving desirable to clients.
- Our breadth of skills and understanding of marketing solutions across a range of different service specialisms. 
- A small but talented and highly experienced team who ensure the delivery of outstanding and multi award winning campaigns.
We successfully retained the Communications Management Standard accreditation and Cunningly Good Group is still one of a handful of agencies in Scotland to secure this national standard. 
Performance Review
Long term recovery from the impact of the coronavirus pandemic continued throughout this financial year with key challenges being presented from the rise in interest rates on existing borrowing and a slight slowdown in new business.  
We continued to focus on longer term cost savings, the progress for which was hampered by very volatile market conditions. Through a combination of factors, we experienced a 30% increase in overhead costs, some of which were associated with an office move that will deliver longer term savings for the business. Cost inflation impacted overall operating profit with a reduction of 36% compared to last year, and net profit was further impacted a 123% increase on interest payments and tax charges related to historical covid debt. 
Throughout this period we continued to secure and deliver new business, and turnover increased by 4.4% for the year. There was an increase in fee revenues of 7.4% with no change in chargeable capacity versus the previous twelve months and no loss of skilled personnel. 
The market remains volatile with regards to demand for specific services during the trading year, and we experienced particularly high demand for public relations expertise this year (up 27%) and an increase in demand for design skills (up 14%) set against moderate fluctuations in demand for specialist strategic marketing skills and website development (down 2% and 5% respectively). Overall, it was a stable trading year given the external market volatility with the focus being on managing costs inflation and retention of business. 
Our gross profit margin for the year improved to 50.5%, but this top line win was dented by the unprecedented increases in operating costs. The increase gross margin does point to an underlying profitability strength in the business that, once covid debts are fully repaid, and inflationary pressures resolve, will have long term commercial value.  We still consider that our business recovery plans are continuing to deliver and on track. 
We returned an operating profit of 5.4% (£17,891). Interest payments and debt charges of £24,647 meant we returned a net loss of £4,297 after tax. We continue to focus on paying down the higher interest covid debt and have a long-term payment agreement in place with HMRC. 
Our financial strategy for 2025-26 is to continue to make use of our profit margins to make capital repayments against the more expensive covid debts, reducing interest payments, strengthening the balance sheet and maximising profitability.
Key Financial Ratios:
                             YE 2025            YE 2024
Operating Profit       5.4%                 9.01%
Gross Profit Margin  50.5%                42.43%
Current Ratio           0.94                   1.24
Economic Climate
The economic climate in the UK now seems to be perpetually challenging. This year we’ve experienced rising costs across our supplier portfolio and have actively worked to streamline these and identify rationalisation opportunities. 
There are indicative signs that companies are reducing their headcounts, which serves our business model well, and we are seeing an increase in clients bringing in specialist marketing skills that are specifically designed to drive sales growth. 
...CONTINUED
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Review of the Business - continued
Giving Back
We have a commitment as an accredited Living Wage Employer and celebrated our 10th year as a Real Living Wages employer in May 2025. We are also signed up to The Scottish Business Pledge. 
Future Developments
The company is focused on maintaining our gross margin for the next financial year and actively seeking to use available cash flow to reduce covid debt. Our office move is expected to deliver cost savings in the next financial year, and we have several software rationalisation initiatives in progress that will continue to reduce operating costs and increase profits. 
We are actively exploring the use of AI technologies in delivery and where these can be deployed to reduce our operating costs or enhance our client offering. 
The aims of the director remain:
- Continue to stabilise the business and to continue positive growth and recovery adjusting the operating plan as necessary to respond to demand fluctuations. 
- To nurture existing client relationships into longer term partnership and to develop new business.
- To continue to diversify the client base with a focus on a richer mix of public and private sector clients, and with retainer income and project income. 
- To maintain our focus on driving efficiency measures within the business and maximizing utilization and profitability.
- To continue to rebuild our position as an industry leader through strategic sales and marketing activity.
Directors
The director who held office during the year and up to the date of signature of the financial statements was as follows:
Patricia C Fox
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Ms Patricia Fox
Director
28/11/2025
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Accountant's Report
In accordance with the engagement letter dated 13 July 2020, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 28 February 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the period.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
28/11/2025
Ashton McGill
25 Tay Street Lane
Dundee
DD1 4EF
Page 4
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Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 330,497 314,336
Cost of sales (162,934 ) (172,777 )
GROSS PROFIT 167,563 141,559
Administrative expenses (147,172 ) (113,236 )
OPERATING PROFIT 20,391 28,323
Loss on disposal of fixed assets (41 ) -
Profit on disposal of fixed asset investments - -
Other interest receivable and similar income - 1,450
Interest payable and similar charges (24,647 ) (11,029 )
(LOSS)/PROFIT BEFORE TAXATION (4,297 ) 18,744
Tax on (Loss)/profit (665 ) (4,252 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (4,962 ) 14,492
The notes on pages 7 to 9 form part of these financial statements.
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Page 6
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,154 5,402
3,154 5,402
CURRENT ASSETS
Debtors 6 193,771 154,982
Cash at bank and in hand - 1,608
193,771 156,590
Creditors: Amounts Falling Due Within One Year 7 (204,226 ) (134,331 )
NET CURRENT ASSETS (LIABILITIES) (10,455 ) 22,259
TOTAL ASSETS LESS CURRENT LIABILITIES (7,301 ) 27,661
Creditors: Amounts Falling Due After More Than One Year 8 (5,000 ) (35,000 )
NET LIABILITIES (12,301 ) (7,339 )
CAPITAL AND RESERVES
Called up share capital 9 6,000 6,000
Profit and Loss Account (18,301 ) (13,339 )
SHAREHOLDERS' FUNDS (12,301) (7,339)
For the year ending 28 February 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Ms Patricia Fox
Director
28/11/2025
The notes on pages 7 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Volpa Limited is a private company, limited by shares, incorporated in Scotland, registered number SC254058 . The registered office is 2/14 King James VI Business Centre, Friarton Road, Perth, PH2 8DY.
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. 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 20% SL
Fixtures & Fittings 20% SL
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the period. 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 period 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 year was: 7 (2024: 7)
7 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2024 7,500
As at 28 February 2025 7,500
Amortisation
As at 1 March 2024 7,500
As at 28 February 2025 7,500
Net Book Value
As at 28 February 2025 -
As at 1 March 2024 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2024 32,463 19,583 52,046
Additions 500 - 500
Disposals (10,915 ) (17,072 ) (27,987 )
As at 28 February 2025 22,048 2,511 24,559
Depreciation
As at 1 March 2024 28,255 18,389 46,644
Provided during the period 1,702 1,004 2,706
Disposals (10,908 ) (17,037 ) (27,945 )
As at 28 February 2025 19,049 2,356 21,405
Net Book Value
As at 28 February 2025 2,999 155 3,154
As at 1 March 2024 4,208 1,194 5,402
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 35,894 29,233
Prepayments and accrued income 13,429 11,338
Other debtors 24,972 25,532
Director's loan account 100,642 77,765
Amounts owed by other participating interests 11,114 11,114
186,051 154,982
Due after more than one year
Corporation tax recoverable assets 7,720 -
193,771 154,982
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,981 10,096
Bank loans and overdrafts 39,603 19,751
Corporation tax 25,558 22,816
Other taxes and social security 29,672 11,268
VAT 51,077 39,252
Other creditors 42,595 26,662
Pension Control - 1,022
Accruals and deferred income 7,740 3,464
204,226 134,331
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 5,000 35,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 6,000 6,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Ms Patricia Fox 77,768 25,620 2,746 - 100,642
The above loan is unsecured, interest free and repayable on demand. 
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