Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2023 1 January 2023 false 1 January 2024 31 May 2025 31 May 2025 SC216869 Mr Fraser Ferguson Ms Julie Inglis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC216869 2023-12-31 SC216869 2025-05-31 SC216869 2024-01-01 2025-05-31 SC216869 frs-core:CurrentFinancialInstruments 2025-05-31 SC216869 frs-core:Non-currentFinancialInstruments 2025-05-31 SC216869 frs-core:FurnitureFittings 2025-05-31 SC216869 frs-core:FurnitureFittings 2023-12-31 SC216869 frs-core:PlantMachinery 2025-05-31 SC216869 frs-core:PlantMachinery 2023-12-31 SC216869 frs-core:CapitalRedemptionReserve 2025-05-31 SC216869 frs-core:SharePremium 2025-05-31 SC216869 frs-core:ShareCapital 2025-05-31 SC216869 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC216869 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2025-05-31 SC216869 frs-bus:FilletedAccounts 2024-01-01 2025-05-31 SC216869 frs-bus:SmallEntities 2024-01-01 2025-05-31 SC216869 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-05-31 SC216869 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-05-31 SC216869 frs-bus:OrdinaryShareClass2 2024-01-01 2025-05-31 SC216869 frs-bus:OrdinaryShareClass2 2025-05-31 SC216869 frs-bus:OrdinaryShareClass3 2024-01-01 2025-05-31 SC216869 frs-bus:OrdinaryShareClass3 2025-05-31 SC216869 frs-bus:Director1 2024-01-01 2025-05-31 SC216869 frs-bus:Director2 2024-01-01 2025-05-31 SC216869 frs-countries:Scotland 2024-01-01 2025-05-31 SC216869 2022-12-31 SC216869 2023-12-31 SC216869 2023-01-01 2023-12-31 SC216869 frs-core:CurrentFinancialInstruments 2023-12-31 SC216869 frs-core:Non-currentFinancialInstruments 2023-12-31 SC216869 frs-core:CapitalRedemptionReserve 2023-12-31 SC216869 frs-core:SharePremium 2023-12-31 SC216869 frs-core:ShareCapital 2023-12-31 SC216869 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC216869 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 SC216869 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31
Registered number: SC216869
Skibo Technologies Ltd.
Unaudited Financial Statements
For the Period 1 January 2024 to 31 May 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr Fraser Ferguson
Ms Julie Inglis
Company Number SC216869
Registered Office Building 11000 Academy Park
Gower Street
Glasgow
G51 1PR
Page 1
Page 2
Balance Sheet
Registered number: SC216869
31 May 2025 31 December 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 248,938 257,025
248,938 257,025
Creditors: Amounts Falling Due Within One Year 6 (66,752 ) (45,820 )
NET CURRENT ASSETS (LIABILITIES) 182,186 211,205
TOTAL ASSETS LESS CURRENT LIABILITIES 182,186 211,205
Creditors: Amounts Falling Due After More Than One Year 7 (10,505 ) (38,602 )
NET ASSETS 171,681 172,603
CAPITAL AND RESERVES
Called up share capital 8 666 666
Share premium account 37,209 37,209
Capital redemption reserve 625 625
Profit and Loss Account 133,181 134,103
SHAREHOLDERS' FUNDS 171,681 172,603
Page 2
Page 3
For the period ending 31 May 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
Ms Julie Inglis
Director
28/02/2026
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
Skibo Technologies Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC216869 . The registered office is Building 11000 Academy Park, Gower Street, Glasgow, G51 1PR.
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:
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 20,254 36,043 56,297
As at 31 May 2025 20,254 36,043 56,297
Depreciation
As at 1 January 2024 20,254 36,043 56,297
As at 31 May 2025 20,254 36,043 56,297
Net Book Value
As at 31 May 2025 - - -
As at 1 January 2024 - - -
Page 4
Page 5
5. Debtors
31 May 2025 31 December 2023
£ £
Due within one year
Trade debtors - 77,607
Amounts owed by group undertakings 246,966 175,106
Other debtors 1,972 4,312
248,938 257,025
6. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 December 2023
£ £
Bank loans and overdrafts 45,564 19,083
Other creditors 21,188 3,838
Taxation and social security - 22,899
66,752 45,820
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2025 31 December 2023
£ £
Bank loans 10,505 38,602
8. Share Capital
31 May 2025 31 December 2023
Allotted, called up and fully paid £ £
500 Ordinary A shares of £ 1.00 each 500 500
166 Ordinary B shares of £ 1.00 each 166 166
666 666
Page 5