Acorah Software Products - Accounts Production 16.8.310 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC559621 Mr A Wood Ms M Wilkinson Ms M Wilkinson Mr A Harrison Mr A Harrison Mr N Watson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC559621 2025-01-31 SC559621 2026-01-31 SC559621 2025-02-01 2026-01-31 SC559621 frs-core:ShareCapital 2026-01-31 SC559621 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC559621 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC559621 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC559621 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC559621 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC559621 frs-bus:Director1 2025-02-01 2026-01-31 SC559621 frs-bus:Director2 2025-02-01 2026-01-31 SC559621 frs-bus:Director3 2025-02-01 2026-01-31 SC559621 frs-bus:Director4 2025-02-01 2026-01-31 SC559621 frs-countries:Scotland 2025-02-01 2026-01-31 SC559621 2024-01-31 SC559621 2025-01-31 SC559621 2024-02-01 2025-01-31 SC559621 frs-core:ShareCapital 2025-01-31
Registered number: SC559621
Linguatext Trustees Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Linguatext Trustees Limited
Contents
Contents

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

Page 1
Linguatext Trustees Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC559621

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 2 |  | 2 |
|  | 2 |  | 2 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2 |  | 2
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2 |  | 2
NET ASSETS |  |  | 2 |  | 2
CAPITAL AND RESERVES
Called up share capital | 5 |  | 2 |  | 2
SHAREHOLDERS' FUNDS |  |  | 2 |  | 2

For the year ending 31 January 2026 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 A Wood Director
6 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Linguatext Trustees Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Linguatext Trustees Limited is a private company, limited by shares, incorporated in Scotland, registered number SC559621 . The registered office is 3 Beaufort Road, Edinburgh, EH9 1AG.
The presentation currency of the financial statements is the Pound Sterling (£).
The company is dormant.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2 |  | 2

Page 2
Page 3
Linguatext Trustees Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3