Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC658518 Dr Stuart Alan McNeill Professor Robert Reuben iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC658518 2025-03-31 SC658518 2026-03-31 SC658518 2025-04-01 2026-03-31 SC658518 frs-core:ShareCapital 2026-03-31 SC658518 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC658518 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC658518 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 SC658518 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC658518 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC658518 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC658518 frs-bus:Director1 2025-04-01 2026-03-31 SC658518 frs-bus:Director2 2025-04-01 2026-03-31 SC658518 frs-countries:Scotland 2025-04-01 2026-03-31 SC658518 2024-03-31 SC658518 2025-03-31 SC658518 2024-04-01 2025-03-31 SC658518 frs-core:ShareCapital 2025-03-31 SC658518 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC658518
Intellipalp Dx Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2026
James Fraser & Co.
Chartered Accountants
15 Manor Place
Edinburgh
EH3 7DH
Intellipalp Dx Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1
Notes to the Abridged Financial Statements | 2

Page 1
Intellipalp Dx Limited
Abridged Balance Sheet
As At 31 March 2026
Abridged Balance Sheet
Registered number: SC658518

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks |  | - |  | 11,667 |
Debtors |  | 100 |  | 122 |
Cash at bank and in hand |  | - |  | 1,759 |
|  | 100 |  | 13,548 |
Creditors: Amounts Falling Due Within One Year |  | - |  | (22,802 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100 |  | (9,254 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100 |  | (9,254 )
NET ASSETS/(LIABILITIES) |  |  | 100 |  | (9,254 )
CAPITAL AND RESERVES
Called up share capital | 4 |  | 100 |  | 100
Profit and Loss Account |  |  | - |  | (9,354 )
SHAREHOLDERS' FUNDS |  |  | 100 |  | (9,254)

For the year ending 31 March 2026 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Dr Stuart Alan McNeill Director
31 March 2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Intellipalp Dx Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
Intellipalp Dx Limited is a private company, limited by shares, incorporated in Scotland, registered number SC658518 . The registered office is 8 Larchfield, Balerno, EH14 7NN.
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.
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.
2.3. 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.
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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