Acorah Software Products - Accounts Production 19.1.200 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC692121 Ms T Hogarth Mr I Warmerdam Ms E Galston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC692121 2025-03-31 SC692121 2026-03-31 SC692121 2025-04-01 2026-03-31 SC692121 frs-core:CurrentFinancialInstruments 2026-03-31 SC692121 frs-core:Non-currentFinancialInstruments 2026-03-31 SC692121 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 SC692121 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 SC692121 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 SC692121 frs-core:SharePremium 2026-03-31 SC692121 frs-core:ShareCapital 2026-03-31 SC692121 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 SC692121 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC692121 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC692121 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC692121 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC692121 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC692121 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC692121 frs-bus:Director1 2025-04-01 2026-03-31 SC692121 frs-bus:Director1 2025-03-31 SC692121 frs-bus:Director1 2026-03-31 SC692121 frs-bus:Director2 2025-04-01 2026-03-31 SC692121 frs-bus:Director3 2025-04-01 2026-03-31 SC692121 frs-countries:Scotland 2025-04-01 2026-03-31 SC692121 2024-03-31 SC692121 2025-03-31 SC692121 2024-04-01 2025-03-31 SC692121 frs-core:CurrentFinancialInstruments 2025-03-31 SC692121 frs-core:Non-currentFinancialInstruments 2025-03-31 SC692121 frs-core:SharePremium 2024-03-31 SC692121 frs-core:SharePremium 2025-03-31 SC692121 frs-core:ShareCapital 2024-03-31 SC692121 frs-core:ShareCapital 2025-03-31 SC692121 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 SC692121 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 SC692121 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC692121
The Bettii Pod Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nuvo Scotland Limited
The Bettii Pod Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Statement of Changes in Equity | 5
Notes to the Financial Statements | 6—8

Page 1
The Bettii Pod Ltd
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Ms T Hogarth
| Mr I Warmerdam
| Ms E Galston
Company Number | SC692121
Registered Office | 49 Seatown
| Gardenstown
| Banff
| AB45 3YQ
Accountants | Nuvo Scotland Limited
| Bankhead Drive
| City South Office Park
| Portlethen
| Aberdeen
| AB12 4XX

Page 1
Page 2
The Bettii Pod Ltd
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of The Bettii Pod Ltd for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Bettii Pod Ltd 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 The Bettii Pod Ltd , 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 The Bettii Pod Ltd and state those matters that we have agreed to state to the directors of The Bettii Pod Ltd , 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 The Bettii Pod Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that The Bettii Pod Ltd 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 The Bettii Pod Ltd . You consider that The Bettii Pod Ltd 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 The Bettii Pod Ltd . 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.

12 May 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 2
Page 3
The Bettii Pod Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC692121

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 11,090 |  | 11,100
|  |  | 11,090 |  | 11,100
CURRENT ASSETS
Debtors | 5 | 12,724 |  | 11,139 |
Cash at bank and in hand |  | 34,912 |  | 294,018 |
|  | 47,636 |  | 305,157 |
Creditors: Amounts Falling Due Within One Year | 6 | (44,603 ) |  | (42,210 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,033 |  | 262,947
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,123 |  | 274,047
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (46,083 ) |  | (26,833 )
NET (LIABILITIES)/ASSETS |  |  | (31,960 ) |  | 247,214
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Share premium account |  |  | 336,975 |  | 336,975
Profit and Loss Account |  |  | (368,936 ) |  | (89,762 )
SHAREHOLDERS' FUNDS |  |  | (31,960) |  | 247,214

Page 3
Page 4
The Bettii Pod Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 7 May 2026 and were signed on its behalf by:

Ms E Galston Director
7 May 2026

The notes on pages 6 to 8 form part of these financial statements.
Page 4
Page 5
The Bettii Pod Ltd
Statement of Changes in Equity
For The Year Ended 31 March 2026
Statement of Changes in Equity

| Share Capital | Share Premium | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 April 2024 | 1 | - | (27,361 ) | (27,360)
Loss for the year and total comprehensive income | - | - | (62,401 ) | (62,401)
Arising on shares issued during the period | - | 336,975 | - | 336,975
As at 31 March 2025 and 1 April 2025 | 1 | 336,975 | (89,762 ) | 247,214
Loss for the year and total comprehensive income | - | - | (279,174 ) | (279,174)
As at 31 March 2026 | 1 | 336,975 | (368,936 ) | (31,960)

Page 5
Page 6
The Bettii Pod Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
The Bettii Pod Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC692121 . The registered office is 49 Seatown, Gardenstown, Banff, AB45 3YQ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development websites. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to 33.33% on a straight line basis over their expected useful economic lives, which range from 1 to 3 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Page 6
Page 7
The Bettii Pod Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
4. Intangible Assets

| Software Development Costs
--- | ---
| £
Cost
As at 1 April 2025 | 11,100
As at 31 March 2026 | 11,100
Amortisation
As at 1 April 2025 | -
Provided during the period | 10
As at 31 March 2026 | 10
Net Book Value
As at 31 March 2026 | 11,090
As at 1 April 2025 | 11,100

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 750 |  | 749
VAT | 11,974 |  | 10,390
| 12,724 |  | 11,139

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 14,000 |  | 7,000
Other taxes and social security | 531 |  | -
Accruals and deferred income | 1,350 |  | 6,800
Directors' loan accounts | 28,722 |  | 28,410
| 44,603 |  | 42,210

Page 7
Page 8
The Bettii Pod Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 46,083 |  | 26,833

8. Directors Advances, Credits and Guarantees
Included within Creditors is the following loan to director:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Elaine Galston | (28,410 ) | 53 | (365 ) | - | (28,722 )

The above loan is interest free and has no fixed repayment terms.
Page 8