Acorah Software Products - Accounts Production 16.8.310 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 SC732367 Mr Stuart Spitz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC732367 2024-04-05 SC732367 2025-04-05 SC732367 2024-04-06 2025-04-05 SC732367 frs-core:ShareCapital 2025-04-05 SC732367 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 SC732367 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 SC732367 frs-bus:AbridgedAccounts 2024-04-06 2025-04-05 SC732367 frs-bus:SmallEntities 2024-04-06 2025-04-05 SC732367 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 SC732367 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 SC732367 frs-core:CostValuation 2024-04-05 SC732367 frs-core:AdditionsToInvestments 2025-04-05 SC732367 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-04-05 SC732367 frs-core:CostValuation 2025-04-05 SC732367 frs-bus:Director1 2024-04-06 2025-04-05 SC732367 frs-countries:Scotland 2024-04-06 2025-04-05 SC732367 2023-04-05 SC732367 2024-04-05 SC732367 2023-04-06 2024-04-05 SC732367 frs-core:ShareCapital 2024-04-05 SC732367 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: SC732367
Sophrosyne Obsido Limited
ABRIDGED Financial Statements
For The Year Ended 5 April 2025
James Fraser & Co.
Chartered Accountants
15 Manor Place
Edinburgh
EH3 7DH
Sophrosyne Obsido Limited
Contents
Contents

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

Page 1
Sophrosyne Obsido Limited
Abridged Balance Sheet
As At 5 April 2025
Abridged Balance Sheet
Registered number: SC732367

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 211,808 |  | 122,163
|  |  | 211,808 |  | 122,163
CURRENT ASSETS
Debtors |  | 1 |  | 1 |
|  | 1 |  | 1 |
Creditors: Amounts Falling Due Within One Year |  | (197,052 ) |  | (105,960 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (197,051 ) |  | (105,959 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,757 |  | 16,204
NET ASSETS |  |  | 14,757 |  | 16,204
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | 14,756 |  | 16,203
SHAREHOLDERS' FUNDS |  |  | 14,757 |  | 16,204

Page 1
Page 2
Sophrosyne Obsido Limited
Abridged Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 5 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Stuart Spitz Director
3 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Sophrosyne Obsido Limited
Notes to the Abridged Financial Statements
For The Year Ended 5 April 2025
Notes to the Abridged Financial Statements
1. General Information
Sophrosyne Obsido Limited is a private company, limited by shares, incorporated in Scotland, registered number SC732367 . The registered office is 15 Manor Place, Edinburgh, EH3 7DH.
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. 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.
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. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 6 April 2024 | 122,163
Additions | 96,367
Revaluations | (6,722 )
As at 5 April 2025 | 211,808
Provision
As at 6 April 2024 | -
As at 5 April 2025 | -
Net Book Value
As at 5 April 2025 | 211,808
As at 6 April 2024 | 122,163

Page 3
Page 4
Sophrosyne Obsido Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 5 April 2025
5. Share Capital

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

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