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 SC538183 Mr O Reynolds iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC538183 2024-06-30 SC538183 2025-06-30 SC538183 2024-07-01 2025-06-30 SC538183 frs-core:CurrentFinancialInstruments 2025-06-30 SC538183 frs-core:ComputerEquipment 2025-06-30 SC538183 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC538183 frs-core:ComputerEquipment 2024-06-30 SC538183 frs-core:FurnitureFittings 2025-06-30 SC538183 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC538183 frs-core:FurnitureFittings 2024-06-30 SC538183 frs-core:ShareCapital 2025-06-30 SC538183 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC538183 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC538183 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC538183 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC538183 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC538183 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC538183 frs-core:DeferredTaxation 2024-07-01 2025-06-30 SC538183 frs-core:DeferredTaxation 2025-06-30 SC538183 frs-bus:Director1 2024-07-01 2025-06-30 SC538183 frs-bus:Director1 2024-06-30 SC538183 frs-bus:Director1 2025-06-30 SC538183 frs-countries:Scotland 2024-07-01 2025-06-30 SC538183 2023-06-30 SC538183 2024-06-30 SC538183 2023-07-01 2024-06-30 SC538183 frs-core:CurrentFinancialInstruments 2024-06-30 SC538183 frs-core:ShareCapital 2024-06-30 SC538183 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC538183
OR Creative Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Nuvo Scotland Limited
OR Creative Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
OR Creative Ltd
Company Information
For The Year Ended 30 June 2025
Company Information

Director | Mr O Reynolds
Company Number | SC538183
Registered Office | 79 Goodhope Park
| Aberdeen
| AB21 9NE
Accountants | Nuvo Scotland Limited
| Bankhead Drive
| City South Office Park
| Portlethen
| Aberdeen
| AB12 4XX

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OR Creative Ltd
Accountants' Report
For The Year Ended 30 June 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of OR Creative Ltd for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of OR Creative Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of OR Creative Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of OR Creative Ltd and state those matters that we have agreed to state to the director of OR Creative Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OR Creative Ltd and its director as a body for our work or for this report.
It is your duty to ensure that OR Creative Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of OR Creative Ltd . You consider that OR Creative Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of OR Creative Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

16 February 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 2
Page 3
OR Creative Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC538183

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,116 |  | -
|  |  | 1,116 |  | -
CURRENT ASSETS
Debtors | 5 | 65,175 |  | 53,830 |
Cash at bank and in hand |  | 6,631 |  | 12,463 |
|  | 71,806 |  | 66,293 |
Creditors: Amounts Falling Due Within One Year | 6 | (62,766 ) |  | (66,200 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,040 |  | 93
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,156 |  | 93
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (279 ) |  | -
NET ASSETS |  |  | 9,877 |  | 93
CAPITAL AND RESERVES
Called up share capital |  |  | 10 |  | 10
Profit and Loss Account |  |  | 9,867 |  | 83
SHAREHOLDERS' FUNDS |  |  | 9,877 |  | 93

Page 3
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OR Creative Ltd
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 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.
The financial statements were approved by the board of directors on 15 February 2026 and were signed on its behalf by:

Mr O Reynolds Director
15 February 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
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OR Creative Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
OR Creative Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC538183 . The registered office is 79 Goodhope Park, Aberdeen, AB21 9NE.
The presentation currency of the financial statements is the Pound Sterling (£).
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, 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.
2.3. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Fixtures & Fittings | 25% - on cost
Computer Equipment | 33% - on cost

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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OR Creative Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 149 | 2,461 | 2,610
Additions | - | 1,176 | 1,176
As at 30 June 2025 | 149 | 3,637 | 3,786
Depreciation
As at 1 July 2024 | 149 | 2,461 | 2,610
Provided during the period | - | 60 | 60
As at 30 June 2025 | 149 | 2,521 | 2,670
Net Book Value
As at 30 June 2025 | - | 1,116 | 1,116
As at 1 July 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,310 |  | 3,660
Other debtors | 14,100 |  | 12,091
Director's loan account | 42,765 |  | 38,079
| 65,175 |  | 53,830

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 350 |  | 307
Corporation tax | 54,749 |  | 52,730
Other taxes and social security | 544 |  | 269
VAT | 7,123 |  | 12,894
| 62,766 |  | 66,200

7. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
Deferred taxation | 279 | 279
Balance at 30 June 2025 | 279 | 279

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OR Creative Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Owen Reynolds | 38,078 | 5,250 | (564 ) | - | 42,765

The above loan is interest free and has no fixed repayment terms.
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