Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC623657 Ms Hannah Cockburn Kyle Whittington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC623657 2025-03-31 SC623657 2026-03-31 SC623657 2025-04-01 2026-03-31 SC623657 frs-core:CurrentFinancialInstruments 2026-03-31 SC623657 frs-core:Non-currentFinancialInstruments 2026-03-31 SC623657 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC623657 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC623657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 SC623657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC623657 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC623657 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC623657 frs-core:ShareCapital 2026-03-31 SC623657 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC623657 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC623657 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 SC623657 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC623657 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC623657 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC623657 frs-core:CostValuation 2025-03-31 SC623657 frs-core:CostValuation 2026-03-31 SC623657 frs-bus:Director1 2025-04-01 2026-03-31 SC623657 frs-bus:Director2 2025-04-01 2026-03-31 SC623657 frs-countries:Scotland 2025-04-01 2026-03-31 SC623657 2024-03-31 SC623657 2025-03-31 SC623657 2024-04-01 2025-03-31 SC623657 frs-core:CurrentFinancialInstruments 2025-03-31 SC623657 frs-core:Non-currentFinancialInstruments 2025-03-31 SC623657 frs-core:ShareCapital 2025-03-31 SC623657 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC623657
It's a Whole Thing Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
VIBAS Accountants
It's a Whole Thing Ltd
Contents
Contents

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

Page 1
It's a Whole Thing Ltd
Abridged Balance Sheet
As At 31 March 2026
Abridged Balance Sheet
Registered number: SC623657

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 656 |  | 510
Investments | 5 |  | 516,416 |  | 516,416
|  |  | 517,072 |  | 516,926
CURRENT ASSETS
Debtors |  | 50 |  | 50 |
Cash at bank and in hand |  | 8,845 |  | 2,971 |
|  | 8,895 |  | 3,021 |
Creditors: Amounts Falling Due Within One Year |  | (142,644 ) |  | (142,081 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (133,749 ) |  | (139,060 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 383,323 |  | 377,866
Creditors: Amounts Falling Due After More Than One Year |  |  | (355,323 ) |  | (356,573 )
NET ASSETS |  |  | 28,000 |  | 21,293
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 27,900 |  | 21,193
SHAREHOLDERS' FUNDS |  |  | 28,000 |  | 21,293

Page 1
Page 2
It's a Whole Thing Ltd
Abridged Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Kyle Whittington Director
13/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
It's a Whole Thing Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
It's a Whole Thing Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC623657 . The registered office is 2nd Floor Bad Dinosaur Fao: It's A Whole Thing, 3 Hill Street, Edinburgh, EH2 3JP.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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
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:

Freehold | 2% per year
Leasehold | 2% per year or duration of lease
Plant & Machinery | 25% reducing balacne
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
...CONTINUED
Page 3
Page 4
It's a Whole Thing Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation - continued
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: 2 (2025: 2)
2 2
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 908
Additions | 274
As at 31 March 2026 | 1,182
Depreciation
As at 1 April 2025 | 398
Provided during the period | 128
As at 31 March 2026 | 526
Net Book Value
As at 31 March 2026 | 656
As at 1 April 2025 | 510

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 516,416
As at 31 March 2026 | 516,416
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 516,416
As at 1 April 2025 | 516,416

Page 4
Page 5
It's a Whole Thing Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 50 |  | 50
Called Up Share Capital has been paid up | 50 |  | 50
Amount of Allotted, Called Up Share Capital | 100 |  | 100

Page 5