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 SC542749 Mrs Jill Henry Mr Stephen Henry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC542749 2024-08-31 SC542749 2025-08-31 SC542749 2024-09-01 2025-08-31 SC542749 frs-core:CurrentFinancialInstruments 2025-08-31 SC542749 frs-core:Non-currentFinancialInstruments 2025-08-31 SC542749 frs-core:ComputerEquipment 2025-08-31 SC542749 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC542749 frs-core:ComputerEquipment 2024-08-31 SC542749 frs-core:FurnitureFittings 2025-08-31 SC542749 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC542749 frs-core:FurnitureFittings 2024-08-31 SC542749 frs-core:NetGoodwill 2025-08-31 SC542749 frs-core:NetGoodwill 2024-09-01 2025-08-31 SC542749 frs-core:NetGoodwill 2024-08-31 SC542749 frs-core:PlantMachinery 2025-08-31 SC542749 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC542749 frs-core:PlantMachinery 2024-08-31 SC542749 frs-core:SharePremium 2025-08-31 SC542749 frs-core:ShareCapital 2025-08-31 SC542749 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC542749 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC542749 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC542749 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC542749 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC542749 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC542749 frs-bus:Director1 2024-09-01 2025-08-31 SC542749 frs-bus:Director2 2024-09-01 2025-08-31 SC542749 frs-bus:Director2 2024-08-31 SC542749 frs-bus:Director2 2025-08-31 SC542749 frs-countries:Scotland 2024-09-01 2025-08-31 SC542749 2023-08-31 SC542749 2024-08-31 SC542749 2023-09-01 2024-08-31 SC542749 frs-core:CurrentFinancialInstruments 2024-08-31 SC542749 frs-core:Non-currentFinancialInstruments 2024-08-31 SC542749 frs-core:SharePremium 2024-08-31 SC542749 frs-core:ShareCapital 2024-08-31 SC542749 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC542749
Meandr Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Ashton McGill
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC542749
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 29,988 37,485
Tangible Assets 5 6,370 12,357
36,358 49,842
CURRENT ASSETS
Stocks 6 293,943 248,916
Debtors 7 56,105 67,148
Cash at bank and in hand 26,017 18,772
376,065 334,836
Creditors: Amounts Falling Due Within One Year 8 (126,729 ) (177,897 )
NET CURRENT ASSETS (LIABILITIES) 249,336 156,939
TOTAL ASSETS LESS CURRENT LIABILITIES 285,694 206,781
Creditors: Amounts Falling Due After More Than One Year 9 (187,725 ) (200,541 )
NET ASSETS 97,969 6,240
CAPITAL AND RESERVES
Called up share capital 10 2 2
Share premium account 939,663 620,630
Profit and Loss Account (841,696 ) (614,392 )
SHAREHOLDERS' FUNDS 97,969 6,240
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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 Stephen Henry
Director
30/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Meandr Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC542749 . The registered office is 3 Bramdean View, Edinburgh, United Kingdom, EH10 6JX.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 20% Straigh Line
Fixtures & Fittings 20% Straigh Line
Computer Equipment 25% Straigh Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 16)
11 16
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4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 37,485
As at 31 August 2025 37,485
Amortisation
As at 1 September 2024 -
Provided during the period 7,497
As at 31 August 2025 7,497
Net Book Value
As at 31 August 2025 29,988
As at 1 September 2024 37,485
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 16,038 19,903 3,249 39,190
Additions 470 227 502 1,199
As at 31 August 2025 16,508 20,130 3,751 40,389
Depreciation
As at 1 September 2024 13,241 11,381 2,211 26,833
Provided during the period 2,389 4,356 441 7,186
As at 31 August 2025 15,630 15,737 2,652 34,019
Net Book Value
As at 31 August 2025 878 4,393 1,099 6,370
As at 1 September 2024 2,797 8,522 1,038 12,357
6. Stocks
2025 2024
£ £
Stock 293,943 248,916
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 21,100 1,841
Other debtors 35,005 65,307
56,105 67,148
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 90,337 49,702
Bank loans and overdrafts 16,647 64,525
Other creditors 764 52,232
Taxation and social security 18,981 11,438
126,729 177,897
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 187,725 200,541
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mrs Jill Henry (13,115 ) 22,823 - - 9,708
The above loan is unsecured, interest free and repayable on demand.
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