Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC671626 Mr Nikita Perezilo Nikita Perezilo true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC671626 2024-08-31 SC671626 2025-08-31 SC671626 2024-09-01 2025-08-31 SC671626 frs-core:ShareCapital 2025-08-31 SC671626 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC671626 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC671626 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC671626 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC671626 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC671626 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC671626 1 2024-09-01 2025-08-31 SC671626 frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC671626 frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC671626 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC671626 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC671626 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC671626 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC671626 frs-bus:Director1 2024-09-01 2025-08-31 SC671626 frs-countries:Scotland 2024-09-01 2025-08-31 SC671626 2023-08-31 SC671626 2024-08-31 SC671626 2023-09-01 2024-08-31 SC671626 frs-core:ShareCapital 2024-08-31 SC671626 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC671626
Assets Pact Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Assets Pact Ltd
Contents
Contents

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

Page 1
Assets Pact Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC671626

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 350 |  | 350
|  |  | 350 |  | 350
CURRENT ASSETS
Debtors | 5 | 44,850 |  | 8,560 |
Cash at bank and in hand |  | 407 |  | 8,317 |
|  | 45,257 |  | 16,877 |
Creditors: Amounts Falling Due Within One Year | 6 | (31,080 ) |  | (16,270 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,177 |  | 607
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,527 |  | 957
NET ASSETS |  |  | 14,527 |  | 957
CAPITAL AND RESERVES
Called up share capital | 7 |  | 101 |  | 101
Profit and Loss Account |  |  | 14,426 |  | 856
SHAREHOLDERS' FUNDS |  |  | 14,527 |  | 957

Page 1
Page 2
Assets Pact Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 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 Nikita Perezilo Director
20/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Assets Pact Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Assets Pact Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC671626 . The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, Midlothian, EH6 7BD.
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. 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: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 September 2024 | 350
As at 31 August 2025 | 350
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 350
As at 1 September 2024 | 350

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 44,850 |  | 8,560

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 31,080 |  | 16,270

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

Page 3
Page 4
Assets Pact Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling party is Nikita Perezilo by virtue of his ownership of 100% of the issued share capital in the company.
Page 4