Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC109448 D N Craik A J Harvie D N Craik the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC109448 2024-10-31 SC109448 2025-10-31 SC109448 2024-11-01 2025-10-31 SC109448 frs-core:CurrentFinancialInstruments 2025-10-31 SC109448 frs-core:SharePremium 2025-10-31 SC109448 frs-core:ShareCapital 2025-10-31 SC109448 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC109448 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC109448 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC109448 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC109448 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC109448 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC109448 1 2024-11-01 2025-10-31 SC109448 frs-bus:Director1 2024-11-01 2025-10-31 SC109448 frs-bus:Director2 2024-11-01 2025-10-31 SC109448 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 SC109448 frs-countries:Scotland 2024-11-01 2025-10-31 SC109448 2023-10-31 SC109448 2024-10-31 SC109448 2023-11-01 2024-10-31 SC109448 frs-core:CurrentFinancialInstruments 2024-10-31 SC109448 frs-core:SharePremium 2024-10-31 SC109448 frs-core:ShareCapital 2024-10-31 SC109448 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC109448
Professional Financial Advisers Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors D N Craik
A J Harvie
Secretary D N Craik
Company Number SC109448
Registered Office 2 Bon Accord Square
Aberdeen
AB11 6DJ
Page 1
Page 2
Balance Sheet
Registered number: SC109448
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 8 7,708
Cash at bank and in hand 90,014 80,054
90,022 87,762
Creditors: Amounts Falling Due Within One Year 5 (4,409 ) (5,598 )
NET CURRENT ASSETS (LIABILITIES) 85,613 82,164
TOTAL ASSETS LESS CURRENT LIABILITIES 85,613 82,164
NET ASSETS 85,613 82,164
CAPITAL AND RESERVES
Called up share capital 6 57,000 57,000
Share premium account 1,680 1,680
Profit and Loss Account 26,933 23,484
SHAREHOLDERS' FUNDS 85,613 82,164
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 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 19 May 2026 and were signed on its behalf by:
D N Craik
Director
19th May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Professional Financial Advisers Limited is a private company, limited by shares, incorporated in Scotland, registered number SC109448 . The registered office is 2 Bon Accord Square, Aberdeen, AB11 6DJ.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: 2)
- 2
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 8 7,708
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 3,600 2,520
Taxation and social security 809 3,078
4,409 5,598
Page 3
Page 4
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 57,000 57,000
7. Ultimate Controlling Party
The controlling party is Professional Financial Planners Limited.
The company's ultimate controlling party is the directors .
Page 4