Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC699212 Ms Lisa Dewar Ms Julie McKinna Ms Julie McKinna iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC699212 2024-05-31 SC699212 2025-05-31 SC699212 2024-06-01 2025-05-31 SC699212 frs-core:CurrentFinancialInstruments 2025-05-31 SC699212 frs-core:FurnitureFittings 2025-05-31 SC699212 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC699212 frs-core:FurnitureFittings 2024-05-31 SC699212 frs-core:NetGoodwill 2025-05-31 SC699212 frs-core:NetGoodwill 2024-06-01 2025-05-31 SC699212 frs-core:NetGoodwill 2024-05-31 SC699212 frs-core:PlantMachinery 2025-05-31 SC699212 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC699212 frs-core:PlantMachinery 2024-05-31 SC699212 frs-core:ShareCapital 2025-05-31 SC699212 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC699212 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC699212 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC699212 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC699212 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC699212 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC699212 frs-bus:Director1 2024-06-01 2025-05-31 SC699212 frs-bus:Director2 2024-06-01 2025-05-31 SC699212 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC699212 frs-countries:Scotland 2024-06-01 2025-05-31 SC699212 2023-05-31 SC699212 2024-05-31 SC699212 2023-06-01 2024-05-31 SC699212 frs-core:CurrentFinancialInstruments 2024-05-31 SC699212 frs-core:ShareCapital 2024-05-31 SC699212 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC699212
Betty & George Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
NC Andrew Ltd
Betty & George Ltd
Contents
Contents

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

Page 1
Betty & George Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC699212

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 27,000 |  | 31,500
Tangible Assets | 5 |  | 12,092 |  | 10,434
|  |  | 39,092 |  | 41,934
CURRENT ASSETS
Debtors | 6 | 90 |  | 90 |
Cash at bank and in hand |  | 18,139 |  | 13,868 |
|  | 18,229 |  | 13,958 |
Creditors: Amounts Falling Due Within One Year | 7 | (83,169 ) |  | (90,673 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (64,940 ) |  | (76,715 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (25,848 ) |  | (34,781 )
NET LIABILITIES |  |  | (25,848 ) |  | (34,781 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (25,948 ) |  | (34,881 )
SHAREHOLDERS' FUNDS |  |  | (25,848) |  | (34,781)

Page 1
Page 2
Betty & George Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Ms Julie McKinna Director
24/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Betty & George Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Betty & George Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC699212 . The registered office is 1 Howard Street, Edinburgh, Midlothian, EH3 5JP.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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 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:

Plant & Machinery | 20
Fixtures & Fittings | 20

3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 8)
12 8
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 45,000
As at 31 May 2025 | 45,000
Amortisation
As at 1 June 2024 | 13,500
Provided during the period | 4,500
As at 31 May 2025 | 18,000
Net Book Value
As at 31 May 2025 | 27,000
As at 1 June 2024 | 31,500

Page 3
Page 4
Betty & George Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 868 | 25,000 | 25,868
Additions | 9,167 | - | 9,167
As at 31 May 2025 | 10,035 | 25,000 | 35,035
Depreciation
As at 1 June 2024 | 434 | 15,000 | 15,434
Provided during the period | 2,509 | 5,000 | 7,509
As at 31 May 2025 | 2,943 | 20,000 | 22,943
Net Book Value
As at 31 May 2025 | 7,092 | 5,000 | 12,092
As at 1 June 2024 | 434 | 10,000 | 10,434

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 90 |  | 90

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,663 |  | -
Other creditors | 71,944 |  | 81,182
Taxation and social security | 8,562 |  | 9,491
| 83,169 |  | 90,673

8. Share Capital

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

Page 4