Acorah Software Products - Accounts Production 16.8.310 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC537395 Mr P Allan Mr J Edmunds iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC537395 2024-03-31 SC537395 2025-03-31 SC537395 2024-04-01 2025-03-31 SC537395 frs-core:CurrentFinancialInstruments 2025-03-31 SC537395 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC537395 frs-core:PlantMachinery 2025-03-31 SC537395 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC537395 frs-core:PlantMachinery 2024-03-31 SC537395 frs-core:ShareCapital 2025-03-31 SC537395 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC537395 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC537395 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC537395 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC537395 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC537395 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC537395 frs-bus:Director1 2024-04-01 2025-03-31 SC537395 frs-bus:Director2 2024-04-01 2025-03-31 SC537395 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC537395 frs-countries:Scotland 2024-04-01 2025-03-31 SC537395 2023-03-31 SC537395 2024-03-31 SC537395 2023-04-01 2024-03-31 SC537395 frs-core:CurrentFinancialInstruments 2024-03-31 SC537395 frs-core:ShareCapital 2024-03-31 SC537395 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC537395 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: SC537395
Bluefield Technology Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bluefield Technology Limited
Contents
Contents

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

Page 1
Bluefield Technology Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC537395

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 677,339 |  | 522,336
|  |  | 677,339 |  | 522,336
CURRENT ASSETS
Stocks | 5 | 17,356 |  | - |
Debtors | 6 | 1,444,146 |  | 615,261 |
Investments | 7 | 1,000 |  | 1,000 |
Cash at bank and in hand |  | 29,933 |  | 67,753 |
|  | 1,492,435 |  | 684,014 |
Creditors: Amounts Falling Due Within One Year | 8 | (2,077,035 ) |  | (1,126,582 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (584,600 ) |  | (442,568 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 92,739 |  | 79,768
NET ASSETS |  |  | 92,739 |  | 79,768
CAPITAL AND RESERVES
Called up share capital | 9 |  | 840 |  | 840
Profit and Loss Account |  |  | 91,899 |  | 78,928
SHAREHOLDERS' FUNDS |  |  | 92,739 |  | 79,768

Page 1
Page 2
Bluefield Technology Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 J Edmunds Director
17/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bluefield Technology Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Bluefield Technology Limited is a private company, limited by shares, incorporated in Scotland, registered number SC537395 . The registered office is Brathens Eco-Business Park Hill Of Brathens, Glassel, Banchory, Aberdeenshire, AB31 4BW.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 | over 5 years
Fixtures & Fittings | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Bluefield Technology Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 783,148
Additions | 720,675
Disposals | (368,749 )
As at 31 March 2025 | 1,135,074
Depreciation
As at 1 April 2024 | 260,812
Provided during the period | 196,923
As at 31 March 2025 | 457,735
Net Book Value
As at 31 March 2025 | 677,339
As at 1 April 2024 | 522,336

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 17,356 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,994
Other debtors | 1,444,146 |  | 602,512
VAT | - |  | 8,755
| 1,444,146 |  | 615,261

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 1,000 |  | 1,000

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 204,531 |  | 650,981
VAT | 32,323 |  | -
Intercompany loan | 1,518,533 |  | 418,651
Loan | 319,988 |  | 50,000
Accruals and deferred income | 1,660 |  | 6,950
| 2,077,035 |  | 1,126,582

Page 4
Page 5
Bluefield Technology Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 840 |  | 840

Page 5