Acorah Software Products - Accounts Production 16.8.200 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC676108 A Harper J M Murphy J Murphy true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC676108 2024-09-30 SC676108 2025-09-30 SC676108 2024-10-01 2025-09-30 SC676108 frs-core:CurrentFinancialInstruments 2025-09-30 SC676108 frs-core:Non-currentFinancialInstruments 2025-09-30 SC676108 frs-core:ComputerEquipment 2025-09-30 SC676108 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC676108 frs-core:ComputerEquipment 2024-09-30 SC676108 frs-core:ShareCapital 2025-09-30 SC676108 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC676108 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC676108 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC676108 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC676108 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC676108 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC676108 1 2024-10-01 2025-09-30 SC676108 frs-core:DeferredTaxation 2024-10-01 2025-09-30 SC676108 frs-core:DeferredTaxation 2024-09-30 SC676108 frs-core:DeferredTaxation 2025-09-30 SC676108 frs-bus:Director1 2024-10-01 2025-09-30 SC676108 frs-bus:Director2 2024-10-01 2025-09-30 SC676108 frs-bus:Director3 2024-10-01 2025-09-30 SC676108 frs-countries:Scotland 2024-10-01 2025-09-30 SC676108 2023-09-30 SC676108 2024-09-30 SC676108 2023-10-01 2024-09-30 SC676108 frs-core:CurrentFinancialInstruments 2024-09-30 SC676108 frs-core:Non-currentFinancialInstruments 2024-09-30 SC676108 frs-core:ShareCapital 2024-09-30 SC676108 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC676108
Namaka Compliance Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Infinity Partnership
Namaka Compliance Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Namaka Compliance Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC676108

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,109 |  | 1,407
|  |  | 1,109 |  | 1,407
CURRENT ASSETS
Debtors | 5 | 56,404 |  | 69,421 |
Cash at bank and in hand |  | 2,088 |  | 36,429 |
|  | 58,492 |  | 105,850 |
Creditors: Amounts Falling Due Within One Year | 6 | (76,814 ) |  | (86,907 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (18,322 ) |  | 18,943
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (17,213 ) |  | 20,350
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (39,130 ) |  | (46,910 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (211 ) |  | (268 )
NET LIABILITIES |  |  | (56,554 ) |  | (26,828 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (56,654 ) |  | (26,928 )
SHAREHOLDERS' FUNDS |  |  | (56,554) |  | (26,828)

Page 1
Page 2
Namaka Compliance Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 19 December 2025 and were signed on its behalf by:

J Murphy Director
19th December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Namaka Compliance Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Namaka Compliance Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC676108 . The registered office is Unit 2 James Gregory Centre Balgownie Drive, Bridge Of Don, Aberdeen, AB22 8GU.
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:

Computer Equipment | Straight lines over 6 years

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. 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.
2.7. 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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 4 (2024: 4)
4 4
Page 3
Page 4
Namaka Compliance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 1,790
As at 30 September 2025 | 1,790
Depreciation
As at 1 October 2024 | 383
Provided during the period | 298
As at 30 September 2025 | 681
Net Book Value
As at 30 September 2025 | 1,109
As at 1 October 2024 | 1,407

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 46,703 |  | 40,790
Other debtors | 9,701 |  | 28,631
| 56,404 |  | 69,421

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,223 |  | 18,160
Bank loans and overdrafts | 7,394 |  | 7,590
Amounts owed to participating interests | 27,185 |  | 42,343
Other creditors | 32,997 |  | 15,036
Taxation and social security | 3,015 |  | 3,778
| 76,814 |  | 86,907

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 39,130 |  | 46,910

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 October 2024 | 268 | 268
Deferred taxation | (57 ) | (57 )
Balance at 30 September 2025 | 211 | 211

Page 4
Page 5
Namaka Compliance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The ultimate controlling party is A Harper, J Murphy and J M Murphy.
Page 5