Acorah Software Products - Accounts Production 16.8.200 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC559999 G Lemon A J Lemon G Lemon true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC559999 2024-03-31 SC559999 2025-03-31 SC559999 2024-04-01 2025-03-31 SC559999 frs-core:CurrentFinancialInstruments 2025-03-31 SC559999 frs-core:FurnitureFittings 2025-03-31 SC559999 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC559999 frs-core:FurnitureFittings 2024-03-31 SC559999 frs-core:PlantMachinery 2025-03-31 SC559999 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC559999 frs-core:PlantMachinery 2024-03-31 SC559999 frs-core:ShareCapital 2025-03-31 SC559999 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC559999 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC559999 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC559999 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC559999 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC559999 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC559999 1 2024-04-01 2025-03-31 SC559999 frs-bus:Director1 2024-04-01 2025-03-31 SC559999 frs-bus:Director2 2024-04-01 2025-03-31 SC559999 frs-countries:Scotland 2024-04-01 2025-03-31 SC559999 2023-03-31 SC559999 2024-03-31 SC559999 2023-04-01 2024-03-31 SC559999 frs-core:CurrentFinancialInstruments 2024-03-31 SC559999 frs-core:ShareCapital 2024-03-31 SC559999 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC559999
Photography By Georgia Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Infinity Partnership
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC559999
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 38
- 38
CURRENT ASSETS
Cash at bank and in hand 1,736 5,412
1,736 5,412
Creditors: Amounts Falling Due Within One Year 5 (10,012 ) (15,132 )
NET CURRENT ASSETS (LIABILITIES) (8,276 ) (9,720 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,276 ) (9,682 )
NET LIABILITIES (8,276 ) (9,682 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (8,278 ) (9,684 )
SHAREHOLDERS' FUNDS (8,276) (9,682)
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.
The financial statements were approved by the board of directors on 16 December 2025 and were signed on its behalf by:
G Lemon
Director
16th December 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Photography By Georgia Limited is a private company, limited by shares, incorporated in Scotland, registered number SC559999 . The registered office is 15 Greenacres Brae, Peterhead, Aberdeenshire, AB42 3QG.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 20% on cost
Fixtures & Fittings 25% on cost
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 13,197 6,168 19,365
As at 31 March 2025 13,197 6,168 19,365
Depreciation
As at 1 April 2024 13,159 6,168 19,327
Provided during the period 38 - 38
As at 31 March 2025 13,197 6,168 19,365
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 38 - 38
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,007 967
Other creditors 9,005 14,005
Taxation and social security - 160
10,012 15,132
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
7. Ultimate Controlling Party
The company's ultimate controlling party is G Lemon .
Page 3