Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 11539052 Mrs Sarah Craske Mr Simon Craske iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11539052 2024-08-31 11539052 2025-08-31 11539052 2024-09-01 2025-08-31 11539052 frs-core:CurrentFinancialInstruments 2025-08-31 11539052 frs-core:ComputerEquipment 2025-08-31 11539052 frs-core:ComputerEquipment 2024-09-01 2025-08-31 11539052 frs-core:ComputerEquipment 2024-08-31 11539052 frs-core:FurnitureFittings 2025-08-31 11539052 frs-core:FurnitureFittings 2024-09-01 2025-08-31 11539052 frs-core:FurnitureFittings 2024-08-31 11539052 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 11539052 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 11539052 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 11539052 frs-core:OtherResidualIntangibleAssets 2025-08-31 11539052 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 11539052 frs-core:OtherResidualIntangibleAssets 2024-08-31 11539052 frs-core:PlantMachinery 2025-08-31 11539052 frs-core:PlantMachinery 2024-09-01 2025-08-31 11539052 frs-core:PlantMachinery 2024-08-31 11539052 frs-core:ShareCapital 2025-08-31 11539052 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 11539052 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11539052 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 11539052 frs-bus:SmallEntities 2024-09-01 2025-08-31 11539052 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11539052 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 11539052 frs-bus:Director1 2024-09-01 2025-08-31 11539052 frs-bus:Director2 2024-09-01 2025-08-31 11539052 frs-countries:EnglandWales 2024-09-01 2025-08-31 11539052 2023-08-31 11539052 2024-08-31 11539052 2023-09-01 2024-08-31 11539052 frs-core:CurrentFinancialInstruments 2024-08-31 11539052 frs-core:ShareCapital 2024-08-31 11539052 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 11539052
SC Squared Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11539052
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,000 14,000
Tangible Assets 5 99,223 118,857
114,223 132,857
CURRENT ASSETS
Debtors 6 107,289 101,496
Cash at bank and in hand 117,460 135,238
224,749 236,734
Creditors: Amounts Falling Due Within One Year 7 (388,445 ) (474,253 )
NET CURRENT ASSETS (LIABILITIES) (163,696 ) (237,519 )
TOTAL ASSETS LESS CURRENT LIABILITIES (49,473 ) (104,662 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,701 ) (29,714 )
NET LIABILITIES (74,174 ) (134,376 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (74,274 ) (134,476 )
SHAREHOLDERS' FUNDS (74,174) (134,376)
Page 1
Page 2
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
Mr Simon Craske
Director
25/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SC Squared Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11539052 . The registered office is 4 Quern House Mill Court, Great Shelford, Cambridge, Cambridgeshire, CB22 5LD.
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, 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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:
Leasehold 10 Year Straight Line
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 3 Year 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 35,000
Additions 5,000
As at 31 August 2025 40,000
Amortisation
As at 1 September 2024 21,000
Provided during the period 4,000
As at 31 August 2025 25,000
Net Book Value
As at 31 August 2025 15,000
As at 1 September 2024 14,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 199,788 89,856 1,653 11,253 302,550
Additions 1,600 7,684 - 1,013 10,297
As at 31 August 2025 201,388 97,540 1,653 12,266 312,847
Depreciation
As at 1 September 2024 117,294 55,948 733 9,718 183,693
Provided during the period 20,138 8,318 184 1,291 29,931
As at 31 August 2025 137,432 64,266 917 11,009 213,624
Net Book Value
As at 31 August 2025 63,956 33,274 736 1,257 99,223
As at 1 September 2024 82,494 33,908 920 1,535 118,857
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,883 17,466
Prepayments and accrued income 31,551 25,175
Other debtors 58,855 58,855
107,289 101,496
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,055 28,894
VAT 19,105 16,784
Other creditors 515 470
Directors' loan accounts 347,770 428,105
388,445 474,253
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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