Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC481686 Mr Paul O'Brien Paul O'Brien true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC481686 2024-07-31 SC481686 2025-07-31 SC481686 2024-08-01 2025-07-31 SC481686 frs-core:CurrentFinancialInstruments 2025-07-31 SC481686 frs-core:ShareCapital 2025-07-31 SC481686 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC481686 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC481686 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC481686 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC481686 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC481686 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC481686 1 2024-08-01 2025-07-31 SC481686 frs-bus:Director1 2024-08-01 2025-07-31 SC481686 frs-countries:Scotland 2024-08-01 2025-07-31 SC481686 2023-07-31 SC481686 2024-07-31 SC481686 2023-08-01 2024-07-31 SC481686 frs-core:CurrentFinancialInstruments 2024-07-31 SC481686 frs-core:ShareCapital 2024-07-31 SC481686 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC481686
Alator Consultants Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Alator Consultants Ltd
Contents
Contents

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

Page 1
Alator Consultants Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC481686

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 15,265 |  | 8,550 |
Cash at bank and in hand |  | 4,580 |  | 3,259 |
|  | 19,845 |  | 11,809 |
Creditors: Amounts Falling Due Within One Year | 5 | (16,714 ) |  | (11,138 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,131 |  | 671
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,131 |  | 671
NET ASSETS |  |  | 3,131 |  | 671
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 3,130 |  | 670
SHAREHOLDERS' FUNDS |  |  | 3,131 |  | 671

Page 1
Page 2
Alator Consultants Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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.
On behalf of the board

Mr Paul O'Brien Director
12 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Alator Consultants Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Alator Consultants Ltd Registered number SC481686 is a limited by shares company incorporated in Scotland. The Registered Office is 73 Dunnikier Road, Kirkcaldy, KY1 2RL.
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 comprises the invoiced value of services supplied by the company, net of value added tax and trade discounts.
2.3. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,265 |  | 8,550

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 11,792 |  | 6,888
Other taxes and social security | 289 |  | 145
VAT | 2,170 |  | 2,789
Other creditors | 154 |  | 155
Accruals and deferred income | 1,854 |  | 954
Director's loan account | 455 |  | 207
| 16,714 |  | 11,138

Page 3
Page 4
Alator Consultants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Ultimate Controlling Party
The company's ultimate controlling party is Paul O'Brien by virtue of his ownership of 100% of the issued share capital in the company.
Page 4