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 SC545456 S L Baross A S Baross J S Baross true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC545456 2024-08-31 SC545456 2025-08-31 SC545456 2024-09-01 2025-08-31 SC545456 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 SC545456 frs-core:OtherResidualIntangibleAssets 2025-08-31 SC545456 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 SC545456 frs-core:OtherResidualIntangibleAssets 2024-08-31 SC545456 frs-core:ShareCapital 2025-08-31 SC545456 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC545456 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC545456 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC545456 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC545456 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC545456 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC545456 1 2024-09-01 2025-08-31 SC545456 frs-bus:Director1 2024-09-01 2025-08-31 SC545456 frs-bus:Director2 2024-09-01 2025-08-31 SC545456 frs-countries:Scotland 2024-09-01 2025-08-31 SC545456 2023-08-31 SC545456 2024-08-31 SC545456 2023-09-01 2024-08-31 SC545456 frs-core:ShareCapital 2024-08-31 SC545456 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC545456
Axis Energy Projects Group Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Infinity Advisors Ltd t/a Infinity Partnership
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors S L Baross
A S Baross
Company Number SC545456
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC545456
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 130,550 133,036
130,550 133,036
CURRENT ASSETS
Debtors 5 108,856 103,765
Cash at bank and in hand 360 268
109,216 104,033
Creditors: Amounts Falling Due Within One Year 6 (14,817 ) (9,532 )
NET CURRENT ASSETS (LIABILITIES) 94,399 94,501
TOTAL ASSETS LESS CURRENT LIABILITIES 224,949 227,537
NET ASSETS 224,949 227,537
CAPITAL AND RESERVES
Called up share capital 7 100,001 100,001
Profit and Loss Account 124,948 127,536
SHAREHOLDERS' FUNDS 224,949 227,537
Page 2
Page 3
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
S L Baross
Director
19th May 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Axis Energy Projects Group Limited is a private company, limited by shares, incorporated in Scotland, registered number SC545456 . 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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of twenty years.
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: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 149,717
As at 31 August 2025 149,717
Amortisation
As at 1 September 2024 16,681
Provided during the period 2,486
As at 31 August 2025 19,167
Net Book Value
As at 31 August 2025 130,550
As at 1 September 2024 133,036
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 108,856 103,765
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 14,817 9,532
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100,001 100,001
8. Ultimate Controlling Party
The company's ultimate controlling party is the directors.
Page 5