Acorah Software Products - Accounts Production 16.6.950 false true false 1 June 2024 31 May 2025 31 May 2025 SC809250 Kaleena Michael iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC809250 2024-05-31 SC809250 2025-05-31 SC809250 2024-06-01 2025-05-31 SC809250 frs-core:CurrentFinancialInstruments 2025-05-31 SC809250 frs-core:ComputerEquipment 2025-05-31 SC809250 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC809250 frs-core:ComputerEquipment 2024-05-31 SC809250 frs-core:ShareCapital 2025-05-31 SC809250 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC809250 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC809250 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC809250 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC809250 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC809250 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC809250 frs-bus:Director1 2024-06-01 2025-05-31 SC809250 frs-countries:Scotland 2024-06-01 2025-05-31
Registered number: SC809250
Bulan Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
Bulan Consulting Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Bulan Consulting Limited
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: SC809250

| 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,387
|  |  | 1,387
CURRENT ASSETS
Cash at bank and in hand |  | 5,864 |
|  | 5,864 |
Creditors: Amounts Falling Due Within One Year | 5 | (4,155 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,709
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,096
NET ASSETS |  |  | 3,096
CAPITAL AND RESERVES
Called up share capital | 6 |  | 51
Income Statement |  |  | 3,045
SHAREHOLDERS' FUNDS |  |  | 3,096

For the year ending 31 May 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 Income Statement.
On behalf of the board

Kaleena Michael Director
10th November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Bulan Consulting Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Bulan Consulting Limited is a private company, limited by shares, incorporated in Scotland, registered number SC809250 . The registered office is 11C Gatehead Road, Crosshouse, Kilmarnock, KA2 0HN.
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.
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:

Computer Equipment | 25% Reducing Balance

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 year. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1
1
Page 2
Page 3
Bulan Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2024 | -
Additions | 1,849
As at 31 May 2025 | 1,849
Depreciation
As at 1 June 2024 | -
Provided during the period | 462
As at 31 May 2025 | 462
Net Book Value
As at 31 May 2025 | 1,387
As at 1 June 2024 | -

5. Creditors: Amounts Falling Due Within One Year

| 2025
--- | ---
| £
Other creditors | 1,420
Taxation and social security | 2,735
| 4,155

6. Share Capital

| 2025
--- | ---
| £
Allotted, Called up and fully paid | 51

Page 3