Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC458236 James Howie Adam Purvis Miriam Walsh Louise Mackenzie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC458236 2024-09-30 SC458236 2025-09-30 SC458236 2024-10-01 2025-09-30 SC458236 frs-core:CurrentFinancialInstruments 2025-09-30 SC458236 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC458236 frs-bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 SC458236 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC458236 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC458236 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC458236 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC458236 frs-bus:Director1 2024-10-01 2025-09-30 SC458236 frs-bus:Director2 2024-10-01 2025-09-30 SC458236 frs-bus:Director3 2024-10-01 2025-09-30 SC458236 frs-bus:Director4 2024-10-01 2025-09-30 SC458236 frs-countries:Scotland 2024-10-01 2025-09-30 SC458236 2023-09-30 SC458236 2024-09-30 SC458236 2023-10-01 2024-09-30 SC458236 frs-core:CurrentFinancialInstruments 2024-09-30 SC458236 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC458236
ASCUS Art & Science
Unaudited Financial Statements
For The Year Ended 30 September 2025
Falconer Business Services Ltd
ASCUS Art & Science
Contents
Contents

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

Page 1
ASCUS Art & Science
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC458236

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 6,019 |  | 972 |
Cash at bank and in hand |  | 8,018 |  | 12,365 |
|  | 14,037 |  | 13,337 |
Creditors: Amounts Falling Due Within One Year | 5 | (6,321 ) |  | (854 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,716 |  | 12,483
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,716 |  | 12,483
NET ASSETS |  |  | 7,716 |  | 12,483
Income and Expenditure Account |  |  | 7,716 |  | 12,483
MEMBERS' FUNDS |  |  | 7,716 |  | 12,483

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 Income and Expenditure Account.
On behalf of the board

James Howie Director
12/01/2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
ASCUS Art & Science
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
ASCUS Art & Science is a private company, limited by guarantee, incorporated in Scotland, registered number SC458236 . The registered office is ASCUS Art & Science, Summerhall, Summerhall Place, Edinburgh, EH9 1PL.
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 comprises the invoiced value of goods and services supplied by the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,019 |  | -
Other debtors | - |  | 972
| 6,019 |  | 972

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 321 |  | 256
Corporation tax | - |  | (2 )
Accruals and deferred income | 6,000 |  | 600
| 6,321 |  | 854

6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 2