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 SC609876 Mr Don Lawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC609876 2024-10-31 SC609876 2025-10-31 SC609876 2024-11-01 2025-10-31 SC609876 frs-core:CurrentFinancialInstruments 2025-10-31 SC609876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 SC609876 frs-core:FurnitureFittings 2025-10-31 SC609876 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC609876 frs-core:FurnitureFittings 2024-10-31 SC609876 frs-core:OtherResidualIntangibleAssets 2025-10-31 SC609876 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 SC609876 frs-core:OtherResidualIntangibleAssets 2024-10-31 SC609876 frs-core:ShareCapital 2025-10-31 SC609876 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC609876 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC609876 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC609876 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC609876 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC609876 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC609876 frs-bus:Director1 2024-11-01 2025-10-31 SC609876 frs-countries:Scotland 2024-11-01 2025-10-31 SC609876 2023-10-31 SC609876 2024-10-31 SC609876 2023-11-01 2024-10-31 SC609876 frs-core:CurrentFinancialInstruments 2024-10-31 SC609876 frs-core:ShareCapital 2024-10-31 SC609876 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC609876
Love Tonic Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Love Tonic Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Love Tonic Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC609876

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,400 |  | 3,200
Tangible Assets | 5 |  | 226 |  | 282
|  |  | 2,626 |  | 3,482
CURRENT ASSETS
Debtors | 6 | 206 |  | - |
Cash at bank and in hand |  | 107 |  | 282 |
|  | 313 |  | 282 |
Creditors: Amounts Falling Due Within One Year | 7 | (69,441 ) |  | (68,221 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (69,128 ) |  | (67,939 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (66,502 ) |  | (64,457 )
NET LIABILITIES |  |  | (66,502 ) |  | (64,457 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (66,602 ) |  | (64,557 )
SHAREHOLDERS' FUNDS |  |  | (66,502) |  | (64,457)

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 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 Don Lawson Director
07/05/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Love Tonic Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Love Tonic Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC609876 . The registered office is 135 Culduthel Road, Inverness, Inverness Shire, IV2 4EF.
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 financial statements have been prepared on a going concern basis. The directors have assessed the company's ability to continue as a going concern and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Ongoing support is provided by loans from the directors and the appropriateness of the going concern basis is dependant on this support being continued.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Website - 10% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
2.4. 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:

Equipment | 20% reducing balance

2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Page 2
Page 3
Love Tonic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. 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: NIL (2024: NIL)
- -
4. Intangible Assets

| Website
--- | ---
| £
Cost
As at 1 November 2024 | 8,000
As at 31 October 2025 | 8,000
Amortisation
As at 1 November 2024 | 4,800
Provided during the period | 800
As at 31 October 2025 | 5,600
Net Book Value
As at 31 October 2025 | 2,400
As at 1 November 2024 | 3,200

5. Tangible Assets

| Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 860
As at 31 October 2025 | 860
Depreciation
As at 1 November 2024 | 578
Provided during the period | 56
As at 31 October 2025 | 634

...CONTINUED
Page 3
Page 4
Love Tonic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | 226
As at 1 November 2024 | 282

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 206 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,347 |  | 10,347
Other creditors | 59,094 |  | 57,773
Taxation and social security | - |  | 101
| 69,441 |  | 68,221

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4