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 10298750 Mr M C Camacho iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10298750 2024-07-31 10298750 2025-07-31 10298750 2024-08-01 2025-07-31 10298750 frs-core:CurrentFinancialInstruments 2025-07-31 10298750 frs-core:ComputerEquipment 2025-07-31 10298750 frs-core:ComputerEquipment 2024-08-01 2025-07-31 10298750 frs-core:ComputerEquipment 2024-07-31 10298750 frs-core:FurnitureFittings 2025-07-31 10298750 frs-core:FurnitureFittings 2024-08-01 2025-07-31 10298750 frs-core:FurnitureFittings 2024-07-31 10298750 frs-core:MotorVehicles 2025-07-31 10298750 frs-core:MotorVehicles 2024-08-01 2025-07-31 10298750 frs-core:MotorVehicles 2024-07-31 10298750 frs-core:ShareCapital 2025-07-31 10298750 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10298750 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10298750 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10298750 frs-bus:SmallEntities 2024-08-01 2025-07-31 10298750 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10298750 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10298750 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 10298750 frs-bus:OrdinaryShareClass1 2025-07-31 10298750 frs-bus:Director1 2024-08-01 2025-07-31 10298750 frs-countries:EnglandWales 2024-08-01 2025-07-31 10298750 2023-07-31 10298750 2024-07-31 10298750 2023-08-01 2024-07-31 10298750 frs-core:CurrentFinancialInstruments 2024-07-31 10298750 frs-core:ShareCapital 2024-07-31 10298750 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10298750 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31
Registered number: 10298750
Scotica Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Better Life Accountancy Limited
Innovation Centre
Innovation Way
York
North Yorkshire
YO10 5DG
Scotica Limited
Contents
Contents

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

Page 1
Scotica Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10298750

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,621 |  | 3,775
|  |  | 3,621 |  | 3,775
CURRENT ASSETS
Stocks | 5 | - |  | 3,375 |
Debtors | 6 | 49,874 |  | 8,544 |
Cash at bank and in hand |  | 29,442 |  | 2,926 |
|  | 79,316 |  | 14,845 |
Creditors: Amounts Falling Due Within One Year | 7 | (82,058 ) |  | (25,615 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,742 ) |  | (10,770 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 879 |  | (6,995 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (688 ) |  | (717 )
NET ASSETS/(LIABILITIES) |  |  | 191 |  | (7,712 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 190 |  | (7,713 )
SHAREHOLDERS' FUNDS |  |  | 191 |  | (7,712)

Page 1
Page 2
Scotica 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 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.
On behalf of the board

Mr M C Camacho Director
09/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Scotica Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Scotica Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10298750 . The registered office is High Kennels Cottage, Ruffin Lane, Eddlethorpe, Malton, YO17 9QU.
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 represents income received for professional services provided in relation to surveying activities.
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:

Motor Vehicles | 25% reducing balance
Computer Software | 25% reducing balance
Computer Equipment | 25% straight line

2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realissable value.
2.5. 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
Page 3
Page 4
Scotica Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Motor Vehicles | Computer Software | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 23,476 | 2,700 | 2,464 | 28,640
Additions | - | - | 1,215 | 1,215
Disposals | - | - | (681 ) | (681 )
As at 31 July 2025 | 23,476 | 2,700 | 2,998 | 29,174
Depreciation
As at 1 August 2024 | 20,342 | 2,220 | 2,303 | 24,865
Provided during the period | 784 | 120 | 465 | 1,369
Disposals | - | - | (681 ) | (681 )
As at 31 July 2025 | 21,126 | 2,340 | 2,087 | 25,553
Net Book Value
As at 31 July 2025 | 2,350 | 360 | 911 | 3,621
As at 1 August 2024 | 3,134 | 480 | 161 | 3,775

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 3,375

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 48,000 |  | 6,000
Other debtors | 1,874 |  | 2,544
| 49,874 |  | 8,544

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,002 |  | 1,679
Amounts owed to group undertakings | 22,910 |  | 20,280
Other creditors | 1,943 |  | 2,523
Taxation and social security | 55,203 |  | 1,133
| 82,058 |  | 25,615

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

Page 4
Page 5
Scotica Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Related Party Transactions
At the year end Scotica Limited owed Scotica Holdings Limited £22,910 (2024: £20,280). Scotica Holdings Limited owns 100% of the share capital of Scotica Limited.
No interest has been charged on the loan and it is repayable on demand
Page 5