Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC548998 Mrs Alison Sherry Alison Sherry true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC548998 2024-10-31 SC548998 2025-10-31 SC548998 2024-11-01 2025-10-31 SC548998 frs-core:CurrentFinancialInstruments 2025-10-31 SC548998 frs-core:ComputerEquipment 2025-10-31 SC548998 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC548998 frs-core:ComputerEquipment 2024-10-31 SC548998 frs-core:ShareCapital 2025-10-31 SC548998 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC548998 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC548998 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC548998 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC548998 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC548998 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC548998 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 SC548998 frs-bus:OrdinaryShareClass1 2025-10-31 SC548998 1 2024-11-01 2025-10-31 SC548998 frs-bus:Director1 2024-11-01 2025-10-31 SC548998 frs-countries:Scotland 2024-11-01 2025-10-31 SC548998 2023-10-31 SC548998 2024-10-31 SC548998 2023-11-01 2024-10-31 SC548998 frs-core:CurrentFinancialInstruments 2024-10-31 SC548998 frs-core:ShareCapital 2024-10-31 SC548998 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC548998 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: SC548998
Alison Sherry Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Alison Sherry Consulting Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Alison Sherry Consulting Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC548998

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 4,239 |  | 8,097 |
Cash at bank and in hand |  | 21,268 |  | 35,500 |
|  | 25,507 |  | 43,597 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,056 ) |  | (14,956 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,451 |  | 28,641
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,451 |  | 28,641
NET ASSETS |  |  | 16,451 |  | 28,641
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 16,441 |  | 28,631
SHAREHOLDERS' FUNDS |  |  | 16,451 |  | 28,641

Page 1
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Alison Sherry Consulting Ltd
Balance Sheet (continued)
As At 31 October 2025
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 her 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

Mrs Alison Sherry Director
10th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Alison Sherry Consulting Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Alison Sherry Consulting Ltd Registered number SC548998 is a limited by shares company incorporated in Scotland. The Registered Office is 29 Eskfield Grove, Eskbank, Midlothian, EH22 3FA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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

2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Alison Sherry Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 1,074
As at 31 October 2025 | 1,074
Depreciation
As at 1 November 2024 | 1,074
As at 31 October 2025 | 1,074
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,239 |  | 8,097

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Corporation tax | 4,060 |  | 10,050
Other taxes and social security | 367 |  | 213
VAT | 2,626 |  | 3,065
Accruals and deferred income | 450 |  | 450
Director's loan account | 1,553 |  | 1,179
| 9,056 |  | 14,956

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Page 5
Alison Sherry Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
10 Ordinary Shares of £ 1 each | 10 |  | 10

8. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 29,500 |  | 34,000

9. Ultimate Controlling Party
The company's ultimate controlling party is Alison Sherry by virtue of her ownership of 100% of the issued share capital in the company.
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