Acorah Software Products - Accounts Production 18.1.170 true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC743307 S H Cowie A M Robins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC743307 2024-12-31 SC743307 2025-12-31 SC743307 2025-01-01 2025-12-31 SC743307 frs-core:CurrentFinancialInstruments 2025-12-31 SC743307 frs-core:ShareCapital 2025-12-31 SC743307 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC743307 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC743307 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC743307 frs-bus:EntityHasNeverTraded 2025-01-01 2025-12-31 SC743307 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC743307 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC743307 1 2025-01-01 2025-12-31 SC743307 frs-core:CostValuation 2024-12-31 SC743307 frs-core:CostValuation 2025-12-31 SC743307 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC743307 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC743307 frs-bus:Director1 2025-01-01 2025-12-31 SC743307 frs-bus:Director2 2025-01-01 2025-12-31 SC743307 frs-countries:Scotland 2025-01-01 2025-12-31 SC743307 2023-12-31 SC743307 2024-12-31 SC743307 2024-01-01 2024-12-31 SC743307 frs-core:CurrentFinancialInstruments 2024-12-31 SC743307 frs-core:ShareCapital 2024-12-31
Registered number: SC743307
Enerquip Middle East Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Infinity Advisors Ltd t/a Infinity Partnership
Enerquip Middle East Limited
Contents
Contents

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

Page 1
Enerquip Middle East Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC743307

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 14,955 |  | 14,955
|  |  | 14,955 |  | 14,955
CURRENT ASSETS
Debtors | 5 | 1 |  | 1 |
|  | 1 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,955 ) |  | (14,955 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,954 ) |  | (14,954 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1 |  | 1
NET ASSETS |  |  | 1 |  | 1
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
SHAREHOLDERS' FUNDS |  |  | 1 |  | 1

For the year 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
7th April 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Enerquip Middle East Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Enerquip Middle East Limited is a private company, limited by shares, incorporated in Scotland, registered number SC743307 . 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. 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.
2.3. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 14,955
As at 31 December 2025 | 14,955
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 14,955
As at 1 January 2025 | 14,955

Page 2
Page 3
Enerquip Middle East Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1 |  | 1

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 14,955 |  | 14,955

7. Share Capital

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

8. Ultimate Controlling Party
The controlling party is the company directors.
Page 3