Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC485352 S Whiteford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC485352 2024-08-31 SC485352 2025-08-31 SC485352 2024-09-01 2025-08-31 SC485352 frs-core:CurrentFinancialInstruments 2025-08-31 SC485352 frs-core:ShareCapital 2025-08-31 SC485352 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC485352 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC485352 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC485352 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC485352 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC485352 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC485352 frs-bus:Director1 2024-09-01 2025-08-31 SC485352 frs-bus:Director1 2024-08-31 SC485352 frs-bus:Director1 2025-08-31 SC485352 frs-countries:Scotland 2024-09-01 2025-08-31 SC485352 2023-08-31 SC485352 2024-08-31 SC485352 2023-09-01 2024-08-31 SC485352 frs-core:CurrentFinancialInstruments 2024-08-31 SC485352 frs-core:ShareCapital 2024-08-31 SC485352 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC485352
Calisto V Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Infinity Partnership
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC485352
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 4,375
Debtors 5 9,348 79,500
Cash at bank and in hand 516 99
9,864 83,974
Creditors: Amounts Falling Due Within One Year 6 (11,032 ) (83,867 )
NET CURRENT ASSETS (LIABILITIES) (1,168 ) 107
TOTAL ASSETS LESS CURRENT LIABILITIES (1,168 ) 107
NET (LIABILITIES)/ASSETS (1,168 ) 107
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (1,169 ) 106
SHAREHOLDERS' FUNDS (1,168) 107
For the year ending 31 August 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
S Whiteford
Director
28th November 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
Calisto V Limited is a private company, limited by shares, incorporated in Scotland, registered number SC485352 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.4. 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 1 (2024: 1)
1 1
4. Stocks
2025 2024
£ £
Work in progress - 4,375
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 5,000
Other debtors 9,348 74,500
9,348 79,500
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,389 1,499
Other creditors 1,500 70,102
Taxation and social security 7,143 12,266
11,032 83,867
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mrs Sophia Whiteford 3,365 48,783 45,157 - 6,989
The above loan is unsecured, interest free and repayable on demand.
Page 3