Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC573454 Ms Lisa McMyn Ms Jane Gaddum Ms Joanne Kelly Mr Donald Smith Dr Gordon Muirhead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC573454 2024-12-31 SC573454 2025-12-31 SC573454 2025-01-01 2025-12-31 SC573454 frs-core:CurrentFinancialInstruments 2025-12-31 SC573454 frs-core:Non-currentFinancialInstruments 2025-12-31 SC573454 frs-core:ComputerEquipment 2025-12-31 SC573454 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC573454 frs-core:ComputerEquipment 2024-12-31 SC573454 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 SC573454 frs-core:FurnitureFittings 2025-12-31 SC573454 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC573454 frs-core:FurnitureFittings 2024-12-31 SC573454 frs-core:OtherResidualIntangibleAssets 2025-12-31 SC573454 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 SC573454 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC573454 frs-core:SharePremium 2025-12-31 SC573454 frs-core:ShareCapital 2025-12-31 SC573454 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC573454 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC573454 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC573454 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC573454 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC573454 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC573454 frs-bus:Director1 2025-01-01 2025-12-31 SC573454 frs-bus:Director2 2025-01-01 2025-12-31 SC573454 frs-bus:Director3 2025-01-01 2025-12-31 SC573454 frs-bus:Director4 2025-01-01 2025-12-31 SC573454 frs-bus:Director5 2025-01-01 2025-12-31 SC573454 frs-countries:Scotland 2025-01-01 2025-12-31 SC573454 2023-12-31 SC573454 2024-12-31 SC573454 2024-01-01 2024-12-31 SC573454 frs-core:CurrentFinancialInstruments 2024-12-31 SC573454 frs-core:Non-currentFinancialInstruments 2024-12-31 SC573454 frs-core:SharePremium 2024-12-31 SC573454 frs-core:ShareCapital 2024-12-31 SC573454 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC573454
1NHALER Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Beyond The Numbers
21 Lansdowne Crescent
Haymarket
Edinburgh
EH12 5EH
1NHALER Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
1NHALER Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC573454

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 178,096 |  | 117,156
Tangible Assets | 5 |  | 3,301 |  | 4,505
|  |  | 181,397 |  | 121,661
CURRENT ASSETS
Debtors | 6 | 58,495 |  | 63,771 |
Cash at bank and in hand |  | 813,775 |  | 461,085 |
|  | 872,270 |  | 524,856 |
Creditors: Amounts Falling Due Within One Year | 7 | (119,347 ) |  | (111,957 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 752,923 |  | 412,899
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 934,320 |  | 534,560
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (10,200 ) |  | (13,074 )
NET ASSETS |  |  | 924,120 |  | 521,486
CAPITAL AND RESERVES
Called up share capital | 9 |  | 180 |  | 155
Share premium account |  |  | 3,424,010 |  | 2,052,802
Profit and Loss Account |  |  | (2,500,070 ) |  | (1,531,471 )
SHAREHOLDERS' FUNDS |  |  | 924,120 |  | 521,486

Page 1
Page 2
1NHALER Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Ms Lisa McMyn Director
07/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
1NHALER Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
1NHALER Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC573454 . The registered office is 50 Lothian Road , Festival Square, Edinburgh, EH3 9WJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:

Fixtures & Fittings | 33% straight line
Computer Equipment | 33% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 117,156
Additions | 60,940
As at 31 December 2025 | 178,096
Net Book Value
As at 31 December 2025 | 178,096
As at 1 January 2025 | 117,156

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | - | 6,981 | 6,981
Additions | 721 | 204 | 925
As at 31 December 2025 | 721 | 7,185 | 7,906
Depreciation
As at 1 January 2025 | - | 2,476 | 2,476
Provided during the period | 184 | 1,945 | 2,129
As at 31 December 2025 | 184 | 4,421 | 4,605

...CONTINUED
Page 3
Page 4
1NHALER Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 537 | 2,764 | 3,301
As at 1 January 2025 | - | 4,505 | 4,505

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 58,495 |  | 63,771

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 101,340 |  | 90,111
Bank loans and overdrafts | 2,887 |  | 2,900
Other creditors | 9,388 |  | 8,282
Taxation and social security | 5,732 |  | 10,664
| 119,347 |  | 111,957

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,200 |  | 13,074

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 180 |  | 155

Page 4