Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC483574 Mr John Soutar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC483574 2024-08-31 SC483574 2025-08-31 SC483574 2024-09-01 2025-08-31 SC483574 frs-core:Non-currentFinancialInstruments 2025-08-31 SC483574 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC483574 frs-core:ShareCapital 2025-08-31 SC483574 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC483574 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC483574 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 SC483574 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC483574 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC483574 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC483574 frs-bus:Director1 2024-09-01 2025-08-31 SC483574 frs-countries:Scotland 2024-09-01 2025-08-31 SC483574 2023-08-31 SC483574 2024-08-31 SC483574 2023-09-01 2024-08-31 SC483574 frs-core:Non-currentFinancialInstruments 2024-08-31 SC483574 frs-core:ShareCapital 2024-08-31 SC483574 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC483574
Soutar Telecoms Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
Soutar Telecoms Limited
Contents
Contents

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

Page 1
Soutar Telecoms Limited
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: SC483574

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,372 |  | 37,211
|  |  | 7,372 |  | 37,211
CURRENT ASSETS
Debtors |  | 17,913 |  | - |
Cash at bank and in hand |  | 50,305 |  | 57,297 |
|  | 68,218 |  | 57,297 |
Creditors: Amounts Falling Due Within One Year |  | (40,892 ) |  | (35,285 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,326 |  | 22,012
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,698 |  | 59,223
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (7,816 )
NET ASSETS |  |  | 34,698 |  | 51,407
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 34,598 |  | 51,307
SHAREHOLDERS' FUNDS |  |  | 34,698 |  | 51,407

Page 1
Page 2
Soutar Telecoms Limited
Abridged 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr John Soutar Director
22 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Soutar Telecoms Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
Soutar Telecoms Limited is a private company, limited by shares, incorporated in Scotland, registered number SC483574 . The registered office is 20 Kinnordy Road, Kirriemuir, Angus, DD8 2JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis, as modified by the revaluaton of certain financial assets and liabilities and investment properties measured at fair value through profit or loss, and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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.
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:

Motor Vehicles | 25% reducing balance

2.4. Taxation
The taxation 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.
...CONTINUED
Page 3
Page 4
Soutar Telecoms Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 37,211
As at 31 August 2025 | 37,211
Depreciation
As at 1 September 2024 | -
Provided during the period | 2,458
Impairment losses | 27,381
As at 31 August 2025 | 29,839
Net Book Value
As at 31 August 2025 | 7,372
As at 1 September 2024 | 37,211

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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