Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC446361 Mr C Bertelli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC446361 2024-04-30 SC446361 2025-04-30 SC446361 2024-05-01 2025-04-30 SC446361 frs-core:Non-currentFinancialInstruments 2025-04-30 SC446361 frs-core:ShareCapital 2025-04-30 SC446361 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC446361 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC446361 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC446361 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC446361 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC446361 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC446361 frs-core:ListedExchangeTraded 2025-04-30 SC446361 frs-core:ListedExchangeTraded 2024-04-30 SC446361 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 SC446361 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-04-30 SC446361 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-30 SC446361 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 SC446361 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-30 SC446361 frs-bus:Director1 2024-05-01 2025-04-30 SC446361 frs-countries:Scotland 2024-05-01 2025-04-30 SC446361 2023-04-30 SC446361 2024-04-30 SC446361 2023-05-01 2024-04-30 SC446361 frs-core:CurrentFinancialInstruments 2024-04-30 SC446361 frs-core:Non-currentFinancialInstruments 2024-04-30 SC446361 frs-core:ShareCapital 2024-04-30 SC446361 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC446361
Esank Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Esank Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Esank Ltd
Company Information
For The Year Ended 30 April 2025
Company Information

Director | Mr C Bertelli
Company Number | SC446361
Registered Office | 9a Tinto Place
| Edinburgh
| EH6 5GD

Page 1
Page 2
Esank Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC446361

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 7,387 |  | 8,930
|  |  | 7,387 |  | 8,930
CURRENT ASSETS
Debtors | 5 | - |  | 301,288 |
Cash at bank and in hand |  | 226,073 |  | 41,658 |
|  | 226,073 |  | 342,946 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 226,073 |  | 342,946
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 233,460 |  | 351,876
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (34,441 ) |  | (30,538 )
NET ASSETS |  |  | 199,019 |  | 321,338
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 199,018 |  | 321,337
SHAREHOLDERS' FUNDS |  |  | 199,019 |  | 321,338

For the year ending 30 April 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 director acknowledges his 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

Mr C Bertelli Director
15/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Esank Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Esank Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC446361 . The registered office is 9a Tinto Place, Edinburgh, EH6 5GD.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 8,930
Revaluations | (1,543 )
As at 30 April 2025 | 7,387
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 7,387
As at 1 May 2024 | 8,930

Company holds 16.33% of ordinary share capital in Fio Gaz Sanayi Ve Ticaret A.S., a company registered in Turkey.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Loans <1yr | - |  | 301,288

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Loans >1yr | 34,441 |  | 30,538

Loans represents:
i) £34,441 interest free loan is due to Entropia Stiftung, a company registered in Liechtenstein.
Page 3
Page 4
Esank Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4