Acorah Software Products - Accounts Production 19.1.200 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC585052 Mr William Bulloch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC585052 2025-01-31 SC585052 2026-01-31 SC585052 2025-02-01 2026-01-31 SC585052 frs-core:CurrentFinancialInstruments 2026-01-31 SC585052 frs-core:Non-currentFinancialInstruments 2026-01-31 SC585052 frs-core:ComputerEquipment 2026-01-31 SC585052 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC585052 frs-core:ComputerEquipment 2025-01-31 SC585052 frs-core:ShareCapital 2026-01-31 SC585052 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC585052 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC585052 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC585052 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC585052 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC585052 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC585052 frs-bus:Director1 2025-02-01 2026-01-31 SC585052 frs-core:CurrentFinancialInstruments 1 2026-01-31 SC585052 frs-countries:Scotland 2025-02-01 2026-01-31 SC585052 2024-01-31 SC585052 2025-01-31 SC585052 2024-02-01 2025-01-31 SC585052 frs-core:CurrentFinancialInstruments 2025-01-31 SC585052 frs-core:Non-currentFinancialInstruments 2025-01-31 SC585052 frs-core:ShareCapital 2025-01-31 SC585052 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC585052 frs-core:CurrentFinancialInstruments 1 2025-01-31
Registered number: SC585052
Protected Subsea Cables Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Accountancy Solutions (Northern) Ltd
Protected Subsea Cables Limited
Contents
Contents

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

Page 1
Protected Subsea Cables Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC585052

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 667
|  |  | - |  | 667
CURRENT ASSETS
Debtors | 5 | 58,841 |  | 142,538 |
Cash at bank and in hand |  | 15,979 |  | 2,832 |
|  | 74,820 |  | 145,370 |
Creditors: Amounts Falling Due Within One Year | 6 | (34,104 ) |  | (39,014 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,716 |  | 106,356
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 40,716 |  | 107,023
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (7,285 )
NET ASSETS |  |  | 40,716 |  | 99,738
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 40,616 |  | 99,638
SHAREHOLDERS' FUNDS |  |  | 40,716 |  | 99,738

Page 1
Page 2
Protected Subsea Cables 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 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 William Bulloch Director
11/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Protected Subsea Cables Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Protected Subsea Cables Limited is a private company, limited by shares, incorporated in Scotland, registered number SC585052 . The registered office is 472 Bath Street, Glasgow, G2 4JR.
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:

Computer Equipment | 50% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 February 2025 | 4,807
As at 31 January 2026 | 4,807
Depreciation
As at 1 February 2025 | 4,140
Provided during the period | 667
As at 31 January 2026 | 4,807
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | 667

Page 3
Page 4
Protected Subsea Cables Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 8,247
Prepayments and accrued income | - |  | 324
Other debtors | 33,013 |  | 33,013
Other debtors (1) | 934 |  | 2,462
Director's loan account | 24,894 |  | 98,492
| 58,841 |  | 142,538

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,908 |  | 6,500
Corporation tax | 277 |  | 19,386
Other taxes and social security | 18,166 |  | 92
VAT | 9,544 |  | 1,074
Other creditors | - |  | 10,992
Accruals and deferred income | 209 |  | 970
| 34,104 |  | 39,014

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,285

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4