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 SC779893 Mrs S Senthilkumaran Dr S Senthilkumaran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC779893 2024-08-31 SC779893 2025-08-31 SC779893 2024-09-01 2025-08-31 SC779893 frs-core:CurrentFinancialInstruments 2025-08-31 SC779893 frs-core:Non-currentFinancialInstruments 2025-08-31 SC779893 frs-core:BetweenOneFiveYears 2025-08-31 SC779893 frs-core:ComputerEquipment 2025-08-31 SC779893 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC779893 frs-core:ComputerEquipment 2024-08-31 SC779893 frs-core:MotorVehicles 2025-08-31 SC779893 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC779893 frs-core:MotorVehicles 2024-08-31 SC779893 frs-core:PlantMachinery 2025-08-31 SC779893 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC779893 frs-core:PlantMachinery 2024-08-31 SC779893 frs-core:WithinOneYear 2025-08-31 SC779893 frs-core:ShareCapital 2025-08-31 SC779893 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC779893 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC779893 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC779893 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC779893 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC779893 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC779893 frs-bus:Director1 2024-09-01 2025-08-31 SC779893 frs-bus:Director2 2024-09-01 2025-08-31 SC779893 frs-countries:Scotland 2024-09-01 2025-08-31 SC779893 2023-08-31 SC779893 2024-08-31 SC779893 2023-09-01 2024-08-31 SC779893 frs-core:CurrentFinancialInstruments 2024-08-31 SC779893 frs-core:Non-currentFinancialInstruments 2024-08-31 SC779893 frs-core:BetweenOneFiveYears 2024-08-31 SC779893 frs-core:WithinOneYear 2024-08-31 SC779893 frs-core:ShareCapital 2024-08-31 SC779893 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC779893
The Aberdeen Foot Specialist Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
The Aberdeen Foot Specialist Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
The Aberdeen Foot Specialist Limited
Company Information
For The Year Ended 31 August 2025
Company Information

Directors | Mrs S Senthilkumaran
| Dr S Senthilkumaran
Company Number | SC779893
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
The Aberdeen Foot Specialist Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC779893

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 71,866 |  | 1,910
|  |  | 71,866 |  | 1,910
CURRENT ASSETS
Debtors | 5 | 12,714 |  | 9,235 |
Cash at bank and in hand |  | 132,955 |  | 59,427 |
|  | 145,669 |  | 68,662 |
Creditors: Amounts Falling Due Within One Year | 6 | (19,021 ) |  | (17,314 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 126,648 |  | 51,348
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 198,514 |  | 53,258
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (49,324 ) |  | -
NET ASSETS |  |  | 149,190 |  | 53,258
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 149,188 |  | 53,256
SHAREHOLDERS' FUNDS |  |  | 149,190 |  | 53,258

Page 2
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The Aberdeen Foot Specialist Limited
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 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.
On behalf of the board

Dr S Senthilkumaran Director
15th May 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
The Aberdeen Foot Specialist Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
The Aberdeen Foot Specialist Limited is a private company, limited by shares, incorporated in Scotland, registered number SC779893 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | straight line over 4 years
Motor Vehicles | straight line over 4 years
Computer Equipment | straight line over 3 years

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under
hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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 year 1 (2024: 1)
1 1
Page 4
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The Aberdeen Foot Specialist Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | - | - | 2,461 | 2,461
Additions | 290 | 78,750 | - | 79,040
As at 31 August 2025 | 290 | 78,750 | 2,461 | 81,501
Depreciation
As at 1 September 2024 | - | - | 551 | 551
Provided during the period | 60 | 8,203 | 821 | 9,084
As at 31 August 2025 | 60 | 8,203 | 1,372 | 9,635
Net Book Value
As at 31 August 2025 | 230 | 70,547 | 1,089 | 71,866
As at 1 September 2024 | - | - | 1,910 | 1,910

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 12,714 |  | 9,235

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,070 |  | -
Other creditors | 5,623 |  | 3,322
Taxation and social security | 6,328 |  | 13,992
| 19,021 |  | 17,314

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 49,324 |  | -

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,070 |  | -
Later than one year and not later than five years | 49,324 |  | -
| 56,394 |  | -
| 56,394 |  | -

Page 5
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The Aberdeen Foot Specialist Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 6