Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC459029 Mr Darren Quinn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC459029 2024-09-30 SC459029 2025-09-30 SC459029 2024-10-01 2025-09-30 SC459029 frs-core:CurrentFinancialInstruments 2025-09-30 SC459029 frs-core:ShareCapital 2025-09-30 SC459029 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC459029 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC459029 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC459029 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC459029 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC459029 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC459029 frs-bus:Director1 2024-10-01 2025-09-30 SC459029 frs-countries:Scotland 2024-10-01 2025-09-30 SC459029 2023-09-30 SC459029 2024-09-30 SC459029 2023-10-01 2024-09-30 SC459029 frs-core:CurrentFinancialInstruments 2024-09-30 SC459029 frs-core:ShareCapital 2024-09-30 SC459029 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC459029
Lothian Insurance Brokers Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC459029
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 8,423 -
Cash at bank and in hand 15,990 21,109
24,413 21,109
Creditors: Amounts Falling Due Within One Year 5 (4,809 ) (791 )
NET CURRENT ASSETS (LIABILITIES) 19,604 20,318
TOTAL ASSETS LESS CURRENT LIABILITIES 19,604 20,318
NET ASSETS 19,604 20,318
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 19,602 20,316
SHAREHOLDERS' FUNDS 19,604 20,318
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Darren Quinn
Director
1st June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lothian Insurance Brokers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC459029 . The registered office is 8 Jenks Loan, Newtongrange, Midlothian, EH22 4DD.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,423 -
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 (1 )
Other taxes and social security 87 -
Other creditors 3,750 -
Accruals and deferred income 360 180
Director's loan account 611 612
4,809 791
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4