Acorah Software Products - Accounts Production 18.1.170 true true 31 March 2025 1 April 2024 false 1 April 2025 31 December 2025 31 December 2025 SC726309 S H Cowie J P Duncan A A Polson A M Robins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC726309 2025-03-31 SC726309 2025-12-31 SC726309 2025-04-01 2025-12-31 SC726309 frs-core:ShareCapital 2025-12-31 SC726309 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC726309 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2025-12-31 SC726309 frs-bus:FilletedAccounts 2025-04-01 2025-12-31 SC726309 frs-bus:SmallEntities 2025-04-01 2025-12-31 SC726309 frs-bus:EntityNoLongerTradingButTradedInPast 2025-04-01 2025-12-31 SC726309 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2025-12-31 SC726309 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2025-12-31 SC726309 1 2025-04-01 2025-12-31 SC726309 frs-core:CostValuation 2025-03-31 SC726309 frs-core:AdditionsToInvestments 2025-12-31 SC726309 frs-core:CostValuation 2025-12-31 SC726309 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 SC726309 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC726309 frs-bus:Director1 2025-04-01 2025-12-31 SC726309 frs-bus:Director2 2025-04-01 2025-12-31 SC726309 frs-bus:Director3 2025-04-01 2025-12-31 SC726309 frs-bus:Director4 2025-04-01 2025-12-31 SC726309 frs-countries:Scotland 2025-04-01 2025-12-31 SC726309 2024-03-31 SC726309 2025-03-31 SC726309 2024-04-01 2025-03-31 SC726309 frs-core:ShareCapital 2025-03-31 SC726309 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC726309
Enerquip Manufacturing Limited
Unaudited Financial Statements
For the Period 1 April 2025 to 31 December 2025
Infinity Advisors Ltd t/a Infinity Partnership
Enerquip Manufacturing Limited
Contents
Contents

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

Page 1
Enerquip Manufacturing Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC726309

| 31 December 2025 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 483,147 |  | 483,146
|  |  | 483,147 |  | 483,146
CURRENT ASSETS
Debtors | 5 | 44,370 |  | 44,370 |
|  | 44,370 |  | 44,370 |
Creditors: Amounts Falling Due Within One Year | 6 | (416,961 ) |  | (416,960 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (372,591 ) |  | (372,590 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 110,556 |  | 110,556
NET ASSETS |  |  | 110,556 |  | 110,556
CAPITAL AND RESERVES
Called up share capital | 7 |  | 17 |  | 17
Profit and Loss Account |  |  | 110,539 |  | 110,539
SHAREHOLDERS' FUNDS |  |  | 110,556 |  | 110,556

Page 1
Page 2
Enerquip Manufacturing Limited
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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

S H Cowie Director
6th April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Enerquip Manufacturing Limited
Notes to the Financial Statements
For the Period 1 April 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Enerquip Manufacturing Limited is a private company, limited by shares, incorporated in Scotland, registered number SC726309 . 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2025: NIL)
- -
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 483,146
Additions | 1
As at 31 December 2025 | 483,147
Provision
As at 1 April 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 483,147
As at 1 April 2025 | 483,146

5. Debtors

| 31 December 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 44,353 |  | 44,353
Other debtors | 17 |  | 17
| 44,370 |  | 44,370

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 416,961 |  | 416,960

Page 3
Page 4
Enerquip Manufacturing Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 December 2025
7. Share Capital

| 31 December 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 17 |  | 17

8. Ultimate Controlling Party
The controlling party is the company directors.
Page 4