Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC372678 Ms K Bathgate iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC372678 2024-07-31 SC372678 2025-07-31 SC372678 2024-08-01 2025-07-31 SC372678 frs-core:CurrentFinancialInstruments 2025-07-31 SC372678 frs-core:Non-currentFinancialInstruments 2025-07-31 SC372678 frs-core:ComputerEquipment 2025-07-31 SC372678 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC372678 frs-core:ComputerEquipment 2024-07-31 SC372678 frs-core:FurnitureFittings 2025-07-31 SC372678 frs-core:FurnitureFittings 2024-08-01 2025-07-31 SC372678 frs-core:FurnitureFittings 2024-07-31 SC372678 frs-core:ShareCapital 2025-07-31 SC372678 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC372678 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC372678 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC372678 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC372678 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC372678 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC372678 frs-bus:Director1 2024-08-01 2025-07-31 SC372678 frs-countries:Scotland 2024-08-01 2025-07-31 SC372678 2023-07-31 SC372678 2024-07-31 SC372678 2023-08-01 2024-07-31 SC372678 frs-core:CurrentFinancialInstruments 2024-07-31 SC372678 frs-core:Non-currentFinancialInstruments 2024-07-31 SC372678 frs-core:ShareCapital 2024-07-31 SC372678 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC372678
Gearing For Growth Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Gearing For Growth Limited
Contents
Contents

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

Page 1
Gearing For Growth Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC372678

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 160 |  | 249
|  |  | 160 |  | 249
CURRENT ASSETS
Debtors | 5 | 111,072 |  | 79,823 |
Cash at bank and in hand |  | 104,871 |  | 105,612 |
|  | 215,943 |  | 185,435 |
Creditors: Amounts Falling Due Within One Year | 6 | (40,385 ) |  | (25,475 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 175,558 |  | 159,960
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 175,718 |  | 160,209
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (4,826 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30 ) |  | (47 )
NET ASSETS |  |  | 175,688 |  | 155,336
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 175,588 |  | 155,236
SHAREHOLDERS' FUNDS |  |  | 175,688 |  | 155,336

Page 1
Page 2
Gearing For Growth Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 her 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

Ms K Bathgate Director
1 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gearing For Growth Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Gearing For Growth Limited is a private company, limited by shares, incorporated in Scotland, registered number SC372678 . The registered office is C/O Anderson Strathern Llp, 58 Morrison Street, Edinburgh, EH3 8BP.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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:

Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% Straight Line

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 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.
...CONTINUED
Page 3
Page 4
Gearing For Growth Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Taxation - continued
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
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 471 | 2,878 | 3,349
As at 31 July 2025 | 471 | 2,878 | 3,349
Depreciation
As at 1 August 2024 | 333 | 2,767 | 3,100
Provided during the period | 35 | 54 | 89
As at 31 July 2025 | 368 | 2,821 | 3,189
Net Book Value
As at 31 July 2025 | 103 | 57 | 160
As at 1 August 2024 | 138 | 111 | 249

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,680 |  | 9,030
Prepayments and accrued income | 2,585 |  | 2,250
Other debtors | 90,807 |  | 68,543
| 111,072 |  | 79,823

Page 4
Page 5
Gearing For Growth Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,071 |  | 1,219
Bank loans and overdrafts | 4,925 |  | 5,663
Corporation tax | 6,906 |  | 8,770
Other taxes and social security | 295 |  | 113
VAT | 6,925 |  | 4,970
Other creditors | 1,961 |  | 799
Accruals and deferred income | 12,430 |  | 1,200
Director's loan account | 4,872 |  | 2,741
| 40,385 |  | 25,475

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,826

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
As at 31 July 2025, the amount owed to Ms K Bathgate by the company was £4,872 (2024: £2,741 ).
As at 31 July 2025, there was an amount of £90,807 (2024: £68,543) due from Productive Healthy Work Lives Ltd, a company under common control.
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