Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC078255 Mr N G Dunlop Mr T Norris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC078255 2024-06-30 SC078255 2025-06-30 SC078255 2024-07-01 2025-06-30 SC078255 frs-core:CurrentFinancialInstruments 2025-06-30 SC078255 frs-core:PlantMachinery 2025-06-30 SC078255 frs-core:PlantMachinery 2024-07-01 2025-06-30 SC078255 frs-core:PlantMachinery 2024-06-30 SC078255 frs-core:SharePremium 2025-06-30 SC078255 frs-core:ShareCapital 2025-06-30 SC078255 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC078255 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC078255 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC078255 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC078255 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC078255 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC078255 frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC078255 frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC078255 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC078255 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC078255 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC078255 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC078255 frs-bus:Director1 2024-07-01 2025-06-30 SC078255 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 SC078255 frs-countries:Scotland 2024-07-01 2025-06-30 SC078255 2023-06-30 SC078255 2024-06-30 SC078255 2023-07-01 2024-06-30 SC078255 frs-core:CurrentFinancialInstruments 2024-06-30 SC078255 frs-core:SharePremium 2024-06-30 SC078255 frs-core:ShareCapital 2024-06-30 SC078255 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC078255
Stepped Piston Engines Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Stepped Piston Engines Limited
Contents
Contents

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

Page 1
Stepped Piston Engines Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC078255

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 5 |  | 52 |  | 52
|  |  | 52 |  | 52
CURRENT ASSETS
Debtors | 6 | 175 |  | 175 |
|  | 175 |  | 175 |
Creditors: Amounts Falling Due Within One Year | 7 | (148,395 ) |  | (148,395 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (148,220 ) |  | (148,220 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (148,168 ) |  | (148,168 )
NET LIABILITIES |  |  | (148,168 ) |  | (148,168 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 169,046 |  | 169,046
Share premium account |  |  | 185,826 |  | 185,826
Profit and Loss Account |  |  | (503,040 ) |  | (503,040 )
SHAREHOLDERS' FUNDS |  |  | (148,168) |  | (148,168)

For the year ending 30 June 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 N G Dunlop Director
09/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Stepped Piston Engines Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Stepped Piston Engines Limited is a private company, limited by shares, incorporated in Scotland, registered number SC078255 . The registered office is McKinnons Kilchoan, Kilmelford, Oban, PA34 4XD.
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. 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 | 25% Staright line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 July 2024 | 7,464
As at 30 June 2025 | 7,464
Depreciation
As at 1 July 2024 | 7,464
As at 30 June 2025 | 7,464
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 52
As at 30 June 2025 | 52
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 52
As at 1 July 2024 | 52

Page 2
Page 3
Stepped Piston Engines Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 175 |  | 175

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 803 |  | 803
Amounts owed to group undertakings | 147,592 |  | 147,592
| 148,395 |  | 148,395

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 169,046 |  | 169,046

Page 3