Acorah Software Products - Accounts Production 16.8.310 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC407657 Mr K W Erasmuson Mrs S D Erasmuson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC407657 2024-09-30 SC407657 2025-09-30 SC407657 2024-10-01 2025-09-30 SC407657 frs-core:CurrentFinancialInstruments 2025-09-30 SC407657 frs-core:Non-currentFinancialInstruments 2025-09-30 SC407657 frs-core:ComputerEquipment 2025-09-30 SC407657 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC407657 frs-core:ComputerEquipment 2024-09-30 SC407657 frs-core:FurnitureFittings 2025-09-30 SC407657 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC407657 frs-core:FurnitureFittings 2024-09-30 SC407657 frs-core:PlantMachinery 2025-09-30 SC407657 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC407657 frs-core:PlantMachinery 2024-09-30 SC407657 frs-core:ShareCapital 2025-09-30 SC407657 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC407657 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC407657 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC407657 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC407657 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC407657 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC407657 frs-bus:Director1 2024-10-01 2025-09-30 SC407657 frs-bus:Director2 2024-10-01 2025-09-30 SC407657 frs-countries:Scotland 2024-10-01 2025-09-30 SC407657 2023-09-30 SC407657 2024-09-30 SC407657 2023-10-01 2024-09-30 SC407657 frs-core:CurrentFinancialInstruments 2024-09-30 SC407657 frs-core:Non-currentFinancialInstruments 2024-09-30 SC407657 frs-core:ShareCapital 2024-09-30 SC407657 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC407657
Kids Insight Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2025
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Kids Insight Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Kids Insight Ltd.
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC407657

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,880 |  | 7,041
|  |  | 9,880 |  | 7,041
CURRENT ASSETS
Debtors | 5 | 12,206 |  | 21,471 |
Cash at bank and in hand |  | 96 |  | 83 |
|  | 12,302 |  | 21,554 |
Creditors: Amounts Falling Due Within One Year | 6 | (75,861 ) |  | (78,109 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,559 ) |  | (56,555 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (53,679 ) |  | (49,514 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,400 ) |  | (5,200 )
NET LIABILITIES |  |  | (56,079 ) |  | (54,714 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (56,179 ) |  | (54,814 )
SHAREHOLDERS' FUNDS |  |  | (56,079) |  | (54,714)

Page 1
Page 2
Kids Insight Ltd.
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Mrs S D Erasmuson Director
16 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kids Insight Ltd.
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Kids Insight Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC407657 . The registered office is 15 Cherry Tree Park, Balerno, EH14 5AQ.
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 company is in a net liability position at the yearend. The director has carried out an assessment of the going concern position of the Company. The director has concluded that they have a reasonable expectation that the company has adequate access to resources to continue as a going concern for a period of at least 12 months. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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 | 33.33% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 61 (2024: 47)
61 47
Page 3
Page 4
Kids Insight Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | - | 3,274 | 9,365 | 12,639
Additions | 2,340 | - | 3,643 | 5,983
As at 30 September 2025 | 2,340 | 3,274 | 13,008 | 18,622
Depreciation
As at 1 October 2024 | - | 1,074 | 4,524 | 5,598
Provided during the period | 520 | 500 | 2,124 | 3,144
As at 30 September 2025 | 520 | 1,574 | 6,648 | 8,742
Net Book Value
As at 30 September 2025 | 1,820 | 1,700 | 6,360 | 9,880
As at 1 October 2024 | - | 2,200 | 4,841 | 7,041

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,206 |  | 18,948
Other debtors | - |  | 2,523
| 12,206 |  | 21,471

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 181 |  | 4,660
Bank loans and overdrafts | 14,439 |  | 14,234
Other creditors | 52,673 |  | 52,094
Taxation and social security | 8,568 |  | 7,121
| 75,861 |  | 78,109

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,400 |  | 5,200

Page 4
Page 5
Kids Insight Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Share Capital

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

9. Related Party Transactions
As at 30 September 2025, the amount owed to Mrs S D Erasmuson by the company was £2,070 (2024: £1,084 owed to the company).
Page 5