Acorah Software Products - Accounts Production 19.1.200 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC467587 Mrs B Duncan Mr I Duncan Ms L Knight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC467587 2025-01-31 SC467587 2026-01-31 SC467587 2025-02-01 2026-01-31 SC467587 frs-core:CurrentFinancialInstruments 2026-01-31 SC467587 frs-core:FurnitureFittings 2026-01-31 SC467587 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC467587 frs-core:FurnitureFittings 2025-01-31 SC467587 frs-core:ShareCapital 2026-01-31 SC467587 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC467587 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC467587 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC467587 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC467587 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC467587 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC467587 frs-bus:Director1 2025-02-01 2026-01-31 SC467587 frs-bus:Director1 2025-01-31 SC467587 frs-bus:Director1 2026-01-31 SC467587 frs-bus:Director2 2025-02-01 2026-01-31 SC467587 frs-bus:Director2 2025-01-31 SC467587 frs-bus:Director2 2026-01-31 SC467587 frs-bus:Director3 2025-02-01 2026-01-31 SC467587 frs-countries:Scotland 2025-02-01 2026-01-31 SC467587 2024-01-31 SC467587 2025-01-31 SC467587 2024-02-01 2025-01-31 SC467587 frs-core:CurrentFinancialInstruments 2025-01-31 SC467587 frs-core:ShareCapital 2025-01-31 SC467587 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC467587
Harlaw Acquisitions Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Nuvo Scotland Limited
Harlaw Acquisitions Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Harlaw Acquisitions Limited
Accountants' Report
For The Year Ended 31 January 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Harlaw Acquisitions 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 Harlaw Acquisitions 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 directors of Harlaw Acquisitions 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 Harlaw Acquisitions Limited and state those matters that we have agreed to state to the directors of Harlaw Acquisitions 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 Harlaw Acquisitions Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Harlaw Acquisitions 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 Harlaw Acquisitions Limited . You consider that Harlaw Acquisitions 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 Harlaw Acquisitions 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.

11 May 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Harlaw Acquisitions Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC467587

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 150,000 |  | 150,000
|  |  | 150,000 |  | 150,000
CURRENT ASSETS
Debtors | 6 | 506 |  | - |
Cash at bank and in hand |  | 819 |  | 719 |
|  | 1,325 |  | 719 |
Creditors: Amounts Falling Due Within One Year | 7 | (233,193 ) |  | (229,572 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (231,868 ) |  | (228,853 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (81,868 ) |  | (78,853 )
NET LIABILITIES |  |  | (81,868 ) |  | (78,853 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (81,968 ) |  | (78,953 )
SHAREHOLDERS' FUNDS |  |  | (81,868) |  | (78,853)

Page 2
Page 3
Harlaw Acquisitions 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 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.
The financial statements were approved by the board of directors on 11 May 2026 and were signed on its behalf by:

Mr I Duncan Director
11 May 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Harlaw Acquisitions Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Harlaw Acquisitions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC467587 . The registered office is 7 Harlaw Terrace, Aberdeen, AB15 4YU.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.
The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates are not called on for repayment until the company is in such a position to be able to make repayments.
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:

Fixtures & Fittings | 25% on cost

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. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.
2.5. 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.
...CONTINUED
Page 4
Page 5
Harlaw Acquisitions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.5. Financial Instruments - continued
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 18,018
As at 31 January 2026 | 18,018
Depreciation
As at 1 February 2025 | 18,018
As at 31 January 2026 | 18,018
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 February 2025 and 31 January 2026 | 150,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 195,331 |  | 195,331

Fair value at 31 January 2026 is represented by:

Valuation in 2021 | (32,346)
Valuation in 2025 | (12,985)
Cost | 195,331
| 150,000

The properties were valued on an open market basis on 31 January 2026 by the Director's.
Page 5
Page 6
Harlaw Acquisitions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 506 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 250 |  | 250
Accruals and deferred income | 1,471 |  | 1,200
Directors' loan accounts | 231,472 |  | 228,122
| 233,193 |  | 229,572

8. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Brenda Duncan | (178,979 ) | 6,500 | (10,350 ) | - | (182,829 )
Mr Ian Duncan | (49,143 ) | 1,000 | (500 ) | - | (48,643 )

The above loan's are interest free and have no fixed repayment terms.
Page 6