Acorah Software Products - Accounts Production 19.2.350 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC367292 Mr T K Mackey Mrs N E Mackey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC367292 2024-10-31 SC367292 2025-10-31 SC367292 2024-11-01 2025-10-31 SC367292 frs-core:CurrentFinancialInstruments 2025-10-31 SC367292 frs-core:Non-currentFinancialInstruments 2025-10-31 SC367292 frs-core:ComputerEquipment 2025-10-31 SC367292 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC367292 frs-core:ComputerEquipment 2024-10-31 SC367292 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC367292 frs-core:ShareCapital 2025-10-31 SC367292 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC367292 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC367292 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC367292 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC367292 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC367292 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC367292 frs-bus:Director1 2024-11-01 2025-10-31 SC367292 frs-bus:Director2 2024-11-01 2025-10-31 SC367292 frs-countries:Scotland 2024-11-01 2025-10-31 SC367292 2023-10-31 SC367292 2024-10-31 SC367292 2023-11-01 2024-10-31 SC367292 frs-core:CurrentFinancialInstruments 2024-10-31 SC367292 frs-core:Non-currentFinancialInstruments 2024-10-31 SC367292 frs-core:WithinOneYear 2024-10-31 SC367292 frs-core:ShareCapital 2024-10-31 SC367292 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC367292
Money Puzzle Limited
Financial Statements
For The Year Ended 31 October 2025
Blyth Accountants Limited
Chartered Certified Accountants
Merlin House, Suite 5
20 Mossland Road
Glasgow
G52 4XZ
Money Puzzle Limited
Contents
Contents

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

Page 1
Money Puzzle Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC367292

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Fixed Assets | 4 |  | 4,114 |  | 5,485
|  |  | 4,114 |  | 5,485
CURRENT ASSETS
Debtors | 5 | 125,378 |  | 1,051,322 |
Cash at bank and in hand |  | 1,378,161 |  | 255,710 |
|  | 1,503,539 |  | 1,307,032 |
Creditors: Amounts Falling Due Within One Year | 6 | (238,399 ) |  | (128,975 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,265,140 |  | 1,178,057
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,269,254 |  | 1,183,542
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (6,262 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (967 ) |  | (624 )
NET ASSETS |  |  | 1,268,287 |  | 1,176,656
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 1,268,187 |  | 1,176,556
SHAREHOLDERS' FUNDS |  |  | 1,268,287 |  | 1,176,656

Page 1
Page 2
Money Puzzle Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 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.
On behalf of the board

Mr T K Mackey Director | Mrs N E Mackey Director
27 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Money Puzzle Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Money Puzzle Limited is a private company, limited by shares, registered in Scotland, company registration number SC367292 . The registered office is Pentagon Business Centre, 36 Washington Street, Glasgow, Lanarkshire, G3 8AZ.
The presentation currency of the financial statements is 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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
Judgements
The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there to be no such significant judgements.
Provisions
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised when the significant risks and rewards of ownership of the goods and services have transferred to the buyer
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc | 25% on reducing balance

Tangible fixed assets are included at cost less accumulated depreciation and impairment.
Impairment of tangible fixed assets
At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
Money Puzzle Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and investments in non-puttable ordinary shares.
Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
2.8. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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.
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
With the exception of changes arising on the initial recognition of a business combination, the tax expense is
presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Fixed Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 38,821
As at 31 October 2025 | 38,821
Depreciation
As at 1 November 2024 | 33,336
Provided during the period | 1,371
As at 31 October 2025 | 34,707
Net Book Value
As at 31 October 2025 | 4,114
As at 1 November 2024 | 5,485

Page 4
Page 5
Money Puzzle Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 113,378 |  | 1,011,254
Other debtors | 12,000 |  | 40,068
| 125,378 |  | 1,051,322

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2 |  | 2,370
Bank loans and overdrafts | - |  | 10,000
Amounts owed to participating interests | 61,975 |  | 62,532
Other creditors | 115,902 |  | 48,708
Taxation and social security | 60,520 |  | 5,365
| 238,399 |  | 128,975

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 6,262

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 19,461
| - |  | 19,461

10. Related Party Transactions
During the year the company entered into the following transactions with related parties:
Other debtors include:
Amounts advanced to Culmore Investments Limited of £113,378.39 (2024: £1,011,254). The balance is unsecured and bears interest at a fixed simple rate of 4.75% per annum, charged in arrears.
Other creditors include:
Amounts due to New City Letting Limited of £14,268 (2024: £15,516).
Amounts due to Kyle Financial Limited of £47,706 (2024: £47,016).
The above creditor balances are unsecured, interest free, and carry no fixed repayment terms.
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