Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC334869 Mr G Mather Ms A Mather McCreath Secretarial Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC334869 2024-12-31 SC334869 2025-12-31 SC334869 2025-01-01 2025-12-31 SC334869 frs-core:CurrentFinancialInstruments 2025-12-31 SC334869 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC334869 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC334869 frs-core:LandBuildings 2025-12-31 SC334869 frs-core:LandBuildings 2025-01-01 2025-12-31 SC334869 frs-core:LandBuildings 2024-12-31 SC334869 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 SC334869 frs-core:PlantMachinery 2025-12-31 SC334869 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC334869 frs-core:PlantMachinery 2024-12-31 SC334869 frs-core:ShareCapital 2025-12-31 SC334869 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC334869 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC334869 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC334869 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC334869 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC334869 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC334869 frs-bus:Director1 2025-01-01 2025-12-31 SC334869 frs-bus:Director2 2025-01-01 2025-12-31 SC334869 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC334869 frs-countries:Scotland 2025-01-01 2025-12-31 SC334869 2023-12-31 SC334869 2024-12-31 SC334869 2024-01-01 2024-12-31 SC334869 frs-core:CurrentFinancialInstruments 2024-12-31 SC334869 frs-core:ShareCapital 2024-12-31 SC334869 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC334869
Mather Consulting Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Mather Consulting Limited
Contents
Contents

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

Page 1
Mather Consulting Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC334869

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | - |  | 20,896 |
Cash at bank and in hand |  | 311,907 |  | 286,196 |
|  | 311,907 |  | 307,092 |
Creditors: Amounts Falling Due Within One Year | 6 | (119,509 ) |  | (115,339 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 192,398 |  | 191,753
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 192,398 |  | 191,753
NET ASSETS |  |  | 192,398 |  | 191,753
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 192,298 |  | 191,653
SHAREHOLDERS' FUNDS |  |  | 192,398 |  | 191,753

Page 1
Page 2
Mather Consulting Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr G Mather Director | Ms A Mather Director
13 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mather Consulting Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Mather Consulting Limited is a private company, limited by shares, incorporated in Scotland, registered number SC334869 . The registered office is 3 Beaufort Road, Edinburgh, EH9 1AG.
The presentation currency of the financial statements is the Pound Sterling (£).
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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:

Leasehold | 25% on cost
Plant & Machinery | 25% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Mather Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Amounts recoverable on contracts
Long term contract balances are valued at cost plus attributable overhead plus attributable profit less provisions for foreseeale losses and less payments on account received and receivable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 1,487 | 9,210 | 10,697
Disposals | (1,487 ) | (9,210 ) | (10,697 )
As at 31 December 2025 | - | - | -
Depreciation
As at 1 January 2025 | 1,487 | 9,210 | 10,697
Disposals | (1,487 ) | (9,210 ) | (10,697 )
As at 31 December 2025 | - | - | -
Net Book Value
As at 31 December 2025 | - | - | -
As at 1 January 2025 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts recoverable on contracts | - |  | 20,000
Prepayments and accrued income | - |  | 828
VAT | - |  | 68
| - |  | 20,896

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 108 |  | 695
Other creditors | 109,366 |  | 106,028
Taxation and social security | 10,035 |  | 8,616
| 119,509 |  | 115,339

Page 4
Page 5
Mather Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Share Capital

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

Page 5