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 SC693448 Professor Angus Jamieson Ms Sandra Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC693448 2024-03-31 SC693448 2025-03-31 SC693448 2024-04-01 2025-03-31 SC693448 frs-core:CurrentFinancialInstruments 2025-03-31 SC693448 frs-core:ComputerEquipment 2025-03-31 SC693448 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC693448 frs-core:ComputerEquipment 2024-03-31 SC693448 frs-core:ShareCapital 2025-03-31 SC693448 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC693448 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC693448 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC693448 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC693448 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC693448 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC693448 frs-bus:Director1 2024-04-01 2025-03-31 SC693448 frs-bus:Director2 2024-04-01 2025-03-31 SC693448 frs-countries:Scotland 2024-04-01 2025-03-31 SC693448 2023-03-31 SC693448 2024-03-31 SC693448 2023-04-01 2024-03-31 SC693448 frs-core:CurrentFinancialInstruments 2024-03-31 SC693448 frs-core:ShareCapital 2024-03-31 SC693448 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC693448
AJCPD Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC693448
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,372 1,763
1,372 1,763
CURRENT ASSETS
Debtors 5 53,337 19,357
Cash at bank and in hand 38,046 492
91,383 19,849
Creditors: Amounts Falling Due Within One Year 6 (63,779 ) (11,393 )
NET CURRENT ASSETS (LIABILITIES) 27,604 8,456
TOTAL ASSETS LESS CURRENT LIABILITIES 28,976 10,219
PROVISIONS FOR LIABILITIES
Deferred Taxation (453 ) (502 )
NET ASSETS 28,523 9,717
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 28,423 9,617
SHAREHOLDERS' FUNDS 28,523 9,717
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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.
On behalf of the board
Professor Angus Jamieson
Director
Ms Sandra Campbell
Director
30/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AJCPD Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC693448 . The registered office is 17 Crown Drive, Inverness, IV2 3NN.
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, for services provided.  
Turnover from the rendering of services is recognised when the significant risks and rewards are considered to have been transferred to the customer.
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% SL
2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.  Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.  Debt instruments are subsequently measured at amortised cost. 
2.5. Foreign Currencies
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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: 2 (2024: 2)
2 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 2,644
Additions 1,393
Disposals (1,314 )
As at 31 March 2025 2,723
Depreciation
As at 1 April 2024 881
Provided during the period 1,346
Disposals (876 )
As at 31 March 2025 1,351
Net Book Value
As at 31 March 2025 1,372
As at 1 April 2024 1,763
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 43,259 10,688
Other debtors 10,078 8,669
53,337 19,357
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 7,301 5,790
Taxation and social security 56,478 5,603
63,779 11,393
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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