Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC327610 D N Craik A J Harvie C A Craik A S Harvie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC327610 2024-06-30 SC327610 2025-06-30 SC327610 2024-07-01 2025-06-30 SC327610 frs-core:CurrentFinancialInstruments 2025-06-30 SC327610 frs-core:NetGoodwill 2025-06-30 SC327610 frs-core:NetGoodwill 2024-07-01 2025-06-30 SC327610 frs-core:NetGoodwill 2024-06-30 SC327610 frs-core:ShareCapital 2025-06-30 SC327610 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC327610 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC327610 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC327610 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC327610 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC327610 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC327610 frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC327610 frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC327610 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC327610 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC327610 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC327610 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC327610 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC327610 frs-bus:Director1 2024-07-01 2025-06-30 SC327610 frs-bus:Director2 2024-07-01 2025-06-30 SC327610 frs-bus:Director3 2024-07-01 2025-06-30 SC327610 frs-bus:Director4 2024-07-01 2025-06-30 SC327610 frs-countries:Scotland 2024-07-01 2025-06-30 SC327610 2023-06-30 SC327610 2024-06-30 SC327610 2023-07-01 2024-06-30 SC327610 frs-core:CurrentFinancialInstruments 2024-06-30 SC327610 frs-core:ShareCapital 2024-06-30 SC327610 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC327610
Professional Financial Planners Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Infinity Advisors Ltd t/a Infinity Partnership
Professional Financial Planners Limited
Contents
Contents

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

Page 1
Professional Financial Planners Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC327610

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 51,414 |  | 60,762
Investments | 5 |  | 11,488 |  | 11,173
|  |  | 62,902 |  | 71,935
CURRENT ASSETS
Debtors | 6 | 250,000 |  | 100,000 |
Investments | 7 | 1,613,035 |  | 1,613,035 |
Cash at bank and in hand |  | 536,363 |  | 692,630 |
|  | 2,399,398 |  | 2,405,665 |
Creditors: Amounts Falling Due Within One Year | 8 | (83,414 ) |  | (93,169 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,315,984 |  | 2,312,496
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,378,886 |  | 2,384,431
NET ASSETS |  |  | 2,378,886 |  | 2,384,431
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,111,000 |  | 1,111,000
Profit and Loss Account |  |  | 1,267,886 |  | 1,273,431
SHAREHOLDERS' FUNDS |  |  | 2,378,886 |  | 2,384,431

Page 1
Page 2
Professional Financial Planners Limited
Balance Sheet (continued)
As At 30 June 2025
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

D N Craik Director
6th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Professional Financial Planners Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Professional Financial Planners Limited is a private company, limited by shares, incorporated in Scotland, registered number SC327610 . The registered office is 2 Bon Accord Square, Aberdeen, AB11 6DJ.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was 4 (2024: 4)
4 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 93,480
As at 30 June 2025 | 93,480
Amortisation
As at 1 July 2024 | 32,718
Provided during the period | 9,348
As at 30 June 2025 | 42,066
Net Book Value
As at 30 June 2025 | 51,414
As at 1 July 2024 | 60,762

Page 3
Page 4
Professional Financial Planners Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 11,173
Revaluations | 315
As at 30 June 2025 | 11,488
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 11,488
As at 1 July 2024 | 11,173

Investments in subsidiary undertakings are recognised at cost.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 250,000 |  | 100,000

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 1,613,035 |  | 1,613,035

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,450 |  | 16,600
Taxation and social security | 80,964 |  | 76,569
| 83,414 |  | 93,169

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,111,000 |  | 1,111,000

Page 4