Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC457881 A A Polson K E Polson C A Polson S E Polson A Polson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC457881 2024-09-30 SC457881 2025-09-30 SC457881 2024-10-01 2025-09-30 SC457881 frs-core:CurrentFinancialInstruments 2025-09-30 SC457881 frs-core:ComputerEquipment 2025-09-30 SC457881 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC457881 frs-core:ComputerEquipment 2024-09-30 SC457881 frs-core:FurnitureFittings 2025-09-30 SC457881 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC457881 frs-core:FurnitureFittings 2024-09-30 SC457881 frs-core:MotorVehicles 2025-09-30 SC457881 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC457881 frs-core:MotorVehicles 2024-09-30 SC457881 frs-core:PlantMachinery 2025-09-30 SC457881 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC457881 frs-core:PlantMachinery 2024-09-30 SC457881 frs-core:ShareCapital 2025-09-30 SC457881 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC457881 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC457881 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC457881 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC457881 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC457881 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC457881 1 2024-10-01 2025-09-30 SC457881 frs-core:UnlistedNon-exchangeTraded 2025-09-30 SC457881 frs-core:UnlistedNon-exchangeTraded 2024-09-30 SC457881 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 SC457881 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 SC457881 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 SC457881 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 SC457881 frs-bus:Director1 2024-10-01 2025-09-30 SC457881 frs-bus:Director2 2024-10-01 2025-09-30 SC457881 frs-bus:Director3 2024-10-01 2025-09-30 SC457881 frs-bus:Director4 2024-10-01 2025-09-30 SC457881 frs-countries:Scotland 2024-10-01 2025-09-30 SC457881 2023-09-30 SC457881 2024-09-30 SC457881 2023-10-01 2024-09-30 SC457881 frs-core:CurrentFinancialInstruments 2024-09-30 SC457881 frs-core:ShareCapital 2024-09-30 SC457881 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC457881
Andrew Polson Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Infinity Advisors Ltd t/a Infinity Partnership
Andrew Polson Limited
Contents
Contents

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

Page 1
Andrew Polson Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC457881

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 290,687 |  | 277,519
Investments | 5 |  | 500 |  | 500
|  |  | 291,187 |  | 278,019
CURRENT ASSETS
Debtors | 6 | 3,121,196 |  | 2,730,019 |
Cash at bank and in hand |  | 230,437 |  | 130,935 |
|  | 3,351,633 |  | 2,860,954 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,480,640 ) |  | (1,069,698 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,870,993 |  | 1,791,256
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,162,180 |  | 2,069,275
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (46,299 ) |  | (36,498 )
NET ASSETS |  |  | 2,115,881 |  | 2,032,777
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | 2,115,877 |  | 2,032,773
SHAREHOLDERS' FUNDS |  |  | 2,115,881 |  | 2,032,777

Page 1
Page 2
Andrew Polson Limited
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

A A Polson Director
24th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Andrew Polson Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Andrew Polson Limited is a private company, limited by shares, incorporated in Scotland, registered number SC457881 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | Straight line over 3 years
Motor Vehicles | Straight line over 5 years
Fixtures & Fittings | Straight line over 3 years
Computer Equipment | Straight line over 3 years

2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 6 (2024: 5)
6 5
Page 3
Page 4
Andrew Polson Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | - | 459,913 | 621,261 | - | 1,081,174
Additions | 29,634 | 114,600 | 13,937 | 4,331 | 162,502
Disposals | - | - | (454,926 ) | - | (454,926 )
As at 30 September 2025 | 29,634 | 574,513 | 180,272 | 4,331 | 788,750
Depreciation
As at 1 October 2024 | - | 233,916 | 569,739 | - | 803,655
Provided during the period | 7,143 | 98,923 | 42,406 | 862 | 149,334
Disposals | - | - | (454,926 ) | - | (454,926 )
As at 30 September 2025 | 7,143 | 332,839 | 157,219 | 862 | 498,063
Net Book Value
As at 30 September 2025 | 22,491 | 241,674 | 23,053 | 3,469 | 290,687
As at 1 October 2024 | - | 225,997 | 51,522 | - | 277,519

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 500
As at 30 September 2025 | 500
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 500
As at 1 October 2024 | 500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,800 |  | -
Amounts owed by participating interests | 2,211,684 |  | 2,428,544
Other debtors | 907,712 |  | 301,475
| 3,121,196 |  | 2,730,019

Page 4
Page 5
Andrew Polson Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 198,403 |  | 28,403
Other creditors | 1,192,184 |  | 1,026,252
Taxation and social security | 90,053 |  | 15,043
| 1,480,640 |  | 1,069,698

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

9. Ultimate Controlling Party
The company's controlling party is A Polson .
Page 5