Acorah Software Products - Accounts Production 18.1.170 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC685013 Mr M Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC685013 2025-01-31 SC685013 2026-01-31 SC685013 2025-02-01 2026-01-31 SC685013 frs-core:CurrentFinancialInstruments 2026-01-31 SC685013 frs-core:ComputerEquipment 2026-01-31 SC685013 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC685013 frs-core:ComputerEquipment 2025-01-31 SC685013 frs-core:FurnitureFittings 2026-01-31 SC685013 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC685013 frs-core:FurnitureFittings 2025-01-31 SC685013 frs-core:PlantMachinery 2026-01-31 SC685013 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC685013 frs-core:PlantMachinery 2025-01-31 SC685013 frs-core:WithinOneYear 2026-01-31 SC685013 frs-core:ShareCapital 2026-01-31 SC685013 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC685013 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC685013 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC685013 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC685013 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC685013 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC685013 frs-bus:Director1 2025-02-01 2026-01-31 SC685013 frs-bus:Director1 2025-01-31 SC685013 frs-bus:Director1 2026-01-31 SC685013 frs-countries:Scotland 2025-02-01 2026-01-31 SC685013 2024-01-31 SC685013 2025-01-31 SC685013 2024-02-01 2025-01-31 SC685013 frs-core:CurrentFinancialInstruments 2025-01-31 SC685013 frs-core:WithinOneYear 2025-01-31 SC685013 frs-core:ShareCapital 2025-01-31 SC685013 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC685013
Scott Subsea (Highland) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Nuvo Scotland Limited
Scott Subsea (Highland) Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Scott Subsea (Highland) Limited
Company Information
For The Year Ended 31 January 2026
Company Information

Director | Mr M Scott
Company Number | SC685013
Registered Office | 25 Castle Heather Road
| Inverness
| IV2 4EA
Accountants | Nuvo Scotland Limited
| Bankhead Drive
| City South Office Park
| Portlethen
| Aberdeen
| AB12 4XX

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Scott Subsea (Highland) Limited
Accountants' Report
For The Year Ended 31 January 2026
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Scott Subsea (Highland) Limited for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scott Subsea (Highland) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Scott Subsea (Highland) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Scott Subsea (Highland) Limited and state those matters that we have agreed to state to the director of Scott Subsea (Highland) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scott Subsea (Highland) Limited and its director as a body for our work or for this report.
It is your duty to ensure that Scott Subsea (Highland) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Scott Subsea (Highland) Limited . You consider that Scott Subsea (Highland) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Scott Subsea (Highland) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14 April 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
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Scott Subsea (Highland) Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC685013

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 730 |  | 1,505
|  |  | 730 |  | 1,505
CURRENT ASSETS
Debtors | 5 | 25,290 |  | 12,126 |
Cash at bank and in hand |  | 73,679 |  | 62,263 |
|  | 98,969 |  | 74,389 |
Creditors: Amounts Falling Due Within One Year | 6 | (93,471 ) |  | (75,794 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,498 |  | (1,405 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,228 |  | 100
NET ASSETS |  |  | 6,228 |  | 100
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 6,128 |  | -
SHAREHOLDERS' FUNDS |  |  | 6,228 |  | 100

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Scott Subsea (Highland) Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Scott Director
13 April 2026

The notes on pages 5 to 7 form part of these financial statements.
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Scott Subsea (Highland) Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Scott Subsea (Highland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC685013 . The registered office is 25 Castle Heather Road, Inverness, IV2 4EA.
The presentation currency of the financial statements is the Pound Sterling (£).
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
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Plant & Machinery | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
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Scott Subsea (Highland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
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.
Current tax is recognised in profit and loss for the year.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 137 | 124 | 3,800 | 4,061
Additions | 140 | - | - | 140
As at 31 January 2026 | 277 | 124 | 3,800 | 4,201
Depreciation
As at 1 February 2025 | 80 | 95 | 2,381 | 2,556
Provided during the period | 49 | 25 | 841 | 915
As at 31 January 2026 | 129 | 120 | 3,222 | 3,471
Net Book Value
As at 31 January 2026 | 148 | 4 | 578 | 730
As at 1 February 2025 | 57 | 29 | 1,419 | 1,505

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 10,812
Prepayments and accrued income | 25,052 |  | 560
Other debtors | - |  | 754
VAT | 238 |  | -
| 25,290 |  | 12,126

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Scott Subsea (Highland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 21,273 |  | 11,662
VAT | - |  | 4,013
Other creditors | 40,613 |  | 34,913
Accruals and deferred income | 294 |  | -
Director's loan account | 31,291 |  | 25,206
| 93,471 |  | 75,794

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 758 |  | -
| 758 |  | -

9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans due to directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Murray Scott | 25,206 | (342 ) | 6,427 | - | 31,291

The above loan is interest free and has no fixed repayment terms.
10. Related Party Transactions
At the year end there was an amount of £40,613 (2025: £34,913) due to Lindsay Scott, a shareholder within Scott Subsea (Highland) Limited.
The loan is interest free and there are no fixed repayments term.
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