Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC434349 Mr T Aanderud-Larsen true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC434349 2024-12-31 SC434349 2025-12-31 SC434349 2025-01-01 2025-12-31 SC434349 frs-core:CurrentFinancialInstruments 2025-12-31 SC434349 frs-core:ShareCapital 2025-12-31 SC434349 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC434349 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC434349 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC434349 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC434349 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC434349 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC434349 1 2025-01-01 2025-12-31 SC434349 frs-bus:Director1 2025-01-01 2025-12-31 SC434349 frs-bus:Director1 2024-12-31 SC434349 frs-bus:Director1 2025-12-31 SC434349 frs-countries:Scotland 2025-01-01 2025-12-31 SC434349 2023-12-31 SC434349 2024-12-31 SC434349 2024-01-01 2024-12-31 SC434349 frs-core:CurrentFinancialInstruments 2024-12-31 SC434349 frs-core:ShareCapital 2024-12-31 SC434349 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC434349
Well Access Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Nuvo Scotland Limited
Well Access Ltd.
Contents
Contents

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

Page 1
Well Access Ltd.
Accountants' Report
For The Year Ended 31 December 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Well Access Ltd. for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Well Access Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Well Access Ltd. , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Well Access Ltd. and state those matters that we have agreed to state to the director of Well Access Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Well Access Ltd. and its director as a body for our work or for this report.
It is your duty to ensure that Well Access Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Well Access Ltd. . You consider that Well Access Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Well Access Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24 February 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Well Access Ltd.
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC434349

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
Creditors: Amounts Falling Due Within One Year | 4 | (23,593 ) |  | (22,809 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (23,593 ) |  | (22,809 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (23,593 ) |  | (22,809 )
NET LIABILITIES |  |  | (23,593 ) |  | (22,809 )
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | (23,594 ) |  | (22,810 )
SHAREHOLDERS' FUNDS |  |  | (23,593) |  | (22,809)

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 member has 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.
The financial statements were approved by the board of directors on 24 February 2026 and were signed on its behalf by:

Mr T Aanderud-Larsen Director
24 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Well Access Ltd.
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Well Access Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC434349 . The registered office is C/O Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, Aberdeenshire, AB12 4XX.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis on the assumption that the company will continue to receive support from the parent company.
2.3. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 576 |  | 576
Director's loan account | 23,017 |  | 22,233
| 23,593 |  | 22,809

5. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Tor Aanderud-Larsen | (22,233 ) | - | (784 ) | - | (23,017 )

The above loan is interest free and has no fixed repayment terms.
Page 3
Page 4
Well Access Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Ultimate Controlling Party
The company is ultimately controlled by its parent company Salduba AS, a company incorporated in Norway. Consolidated accounts are prepared by Salduba AS, Leif Weldingsvei 14 B, Sandefjor d, 3208, Norway.
Page 4