Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC725975 Mrs J M McColl iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC725975 2024-03-31 SC725975 2025-03-31 SC725975 2024-04-01 2025-03-31 SC725975 frs-core:CurrentFinancialInstruments 2025-03-31 SC725975 frs-core:ComputerEquipment 2025-03-31 SC725975 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC725975 frs-core:ComputerEquipment 2024-03-31 SC725975 frs-core:ShareCapital 2025-03-31 SC725975 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC725975 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC725975 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC725975 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC725975 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC725975 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC725975 frs-bus:Director1 2024-04-01 2025-03-31 SC725975 frs-bus:Director1 2024-03-31 SC725975 frs-bus:Director1 2025-03-31 SC725975 frs-countries:Scotland 2024-04-01 2025-03-31 SC725975 2023-03-31 SC725975 2024-03-31 SC725975 2023-04-01 2024-03-31 SC725975 frs-core:CurrentFinancialInstruments 2024-03-31 SC725975 frs-core:ShareCapital 2024-03-31 SC725975 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC725975
Clinical Evidence Matters Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC725975
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 364
- 364
CURRENT ASSETS
Debtors 5 325 40,067
Cash at bank and in hand 16,582 33,199
16,907 73,266
Creditors: Amounts Falling Due Within One Year 6 (9,803 ) (48,175 )
NET CURRENT ASSETS (LIABILITIES) 7,104 25,091
TOTAL ASSETS LESS CURRENT LIABILITIES 7,104 25,455
NET ASSETS 7,104 25,455
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 7,103 25,454
SHAREHOLDERS' FUNDS 7,104 25,455
Page 1
Page 2
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 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 Profit and Loss Account.
On behalf of the board
Mrs J M McColl
Director
19 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Clinical Evidence Matters Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC725975 . The registered office is Loig Farm, Braco, Dunblane, FK15 9LP.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Computer Equipment 33.3% straight line
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.
Current or deferred tax for the year 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: 1 (2024: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 1,092
As at 31 March 2025 1,092
Depreciation
As at 1 April 2024 728
Provided during the period 364
As at 31 March 2025 1,092
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 364
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 11,492
VAT 325 -
Director's loan account - 28,575
325 40,067
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 147 147
Corporation tax 8,997 35,749
VAT - 11,679
Accruals and deferred income 659 600
9,803 48,175
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Judith McColl 28,575 - (28,575 ) - -
The above loan is unsecured, interest free and repayable on demand.
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