Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC542791 M D Watson J A Scrimgeour D L Boggs S D Henry M D Watson & D L Boggs true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC542791 2024-12-31 SC542791 2025-12-31 SC542791 2025-01-01 2025-12-31 SC542791 frs-core:CurrentFinancialInstruments 2025-12-31 SC542791 frs-core:Non-currentFinancialInstruments 2025-12-31 SC542791 frs-core:ComputerEquipment 2025-12-31 SC542791 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC542791 frs-core:ComputerEquipment 2024-12-31 SC542791 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 SC542791 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 SC542791 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 SC542791 frs-core:FurnitureFittings 2025-12-31 SC542791 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC542791 frs-core:FurnitureFittings 2024-12-31 SC542791 frs-core:OtherResidualIntangibleAssets 2025-12-31 SC542791 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 SC542791 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC542791 frs-core:SharePremium 2025-12-31 SC542791 frs-core:ShareCapital 2025-12-31 SC542791 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC542791 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC542791 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC542791 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC542791 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC542791 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC542791 1 2025-01-01 2025-12-31 SC542791 frs-core:CostValuation 2024-12-31 SC542791 frs-core:CostValuation 2025-12-31 SC542791 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC542791 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC542791 frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC542791 frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC542791 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC542791 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC542791 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC542791 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC542791 frs-bus:Director1 2025-01-01 2025-12-31 SC542791 frs-bus:Director2 2025-01-01 2025-12-31 SC542791 frs-bus:Director3 2025-01-01 2025-12-31 SC542791 frs-bus:Director4 2025-01-01 2025-12-31 SC542791 frs-countries:Scotland 2025-01-01 2025-12-31 SC542791 2023-12-31 SC542791 2024-12-31 SC542791 2024-01-01 2024-12-31 SC542791 frs-core:CurrentFinancialInstruments 2024-12-31 SC542791 frs-core:Non-currentFinancialInstruments 2024-12-31 SC542791 frs-core:SharePremium 2024-12-31 SC542791 frs-core:ShareCapital 2024-12-31 SC542791 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC542791
Archer Knight (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Archer Knight (Holdings) Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Archer Knight (Holdings) Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | M D Watson
| J A Scrimgeour
| D L Boggs
| S D Henry
Company Number | SC542791
Registered Office | 72 Carden Place
| Aberdeen
| AB10 1UL

Page 1
Page 2
Archer Knight (Holdings) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC542791

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 913,732 |  | 1,021,980
Tangible Assets | 5 |  | 406 |  | 4,080
Investments | 6 |  | 295,587 |  | 295,587
|  |  | 1,209,725 |  | 1,321,647
CURRENT ASSETS
Debtors | 7 | 66,883 |  | 96,256 |
Cash at bank and in hand |  | 5,736 |  | 23,756 |
|  | 72,619 |  | 120,012 |
Creditors: Amounts Falling Due Within One Year | 8 | (997,714 ) |  | (1,113,043 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (925,095 ) |  | (993,031 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 284,630 |  | 328,616
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (5,224 )
NET ASSETS |  |  | 284,630 |  | 323,392
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3 |  | 3
Share premium account |  |  | 961,527 |  | 961,527
Profit and Loss Account |  |  | (676,900 ) |  | (638,138 )
SHAREHOLDERS' FUNDS |  |  | 284,630 |  | 323,392

Page 2
Page 3
Archer Knight (Holdings) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

M D Watson Director
10th April 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Archer Knight (Holdings) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Archer Knight (Holdings) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC542791 . The registered office is 72 Carden Place, Aberdeen, AB10 1UL.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. 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.
Development costs are being amortised evenly over their estimated useful life of five years.
Computer software is being amortised evenly over its estimated useful life of five 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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Fixtures & Fittings | Straight line over 3 years
Computer Equipment | Straight line over 3 years

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. 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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
Page 4
Page 5
Archer Knight (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the period was 10 (2024: 15)
10 15
4. Intangible Assets

| Other | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 5,480 | 2,086,985 | 2,092,465
Additions | - | 269,108 | 269,108
As at 31 December 2025 | 5,480 | 2,356,093 | 2,361,573
Amortisation
As at 1 January 2025 | 5,480 | 1,065,005 | 1,070,485
Provided during the period | - | 377,356 | 377,356
As at 31 December 2025 | 5,480 | 1,442,361 | 1,447,841
Net Book Value
As at 31 December 2025 | - | 913,732 | 913,732
As at 1 January 2025 | - | 1,021,980 | 1,021,980

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 15,701 | 834 | 16,535
As at 31 December 2025 | 15,701 | 834 | 16,535
Depreciation
As at 1 January 2025 | 11,669 | 786 | 12,455
Provided during the period | 3,626 | 48 | 3,674
As at 31 December 2025 | 15,295 | 834 | 16,129
Net Book Value
As at 31 December 2025 | 406 | - | 406
As at 1 January 2025 | 4,032 | 48 | 4,080

Page 5
Page 6
Archer Knight (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investments

| Subsidiaries | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 January 2025 | 200 | 295,387 | 295,587
As at 31 December 2025 | 200 | 295,387 | 295,587
Provision
As at 1 January 2025 | - | - | -
As at 31 December 2025 | - | - | -
Net Book Value
As at 31 December 2025 | 200 | 295,387 | 295,587
As at 1 January 2025 | 200 | 295,387 | 295,587

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 360 |  | -
Amounts owed by group undertakings | 6,845 |  | 6,845
Other debtors | 59,678 |  | 89,411
| 66,883 |  | 96,256

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18,604 |  | 28,547
Bank loans and overdrafts | 7,579 |  | 23,662
Amounts owed to group undertakings | 750,242 |  | 985,199
Amounts owed to participating interests | 186,293 |  | 35,154
Other creditors | 18,996 |  | 17,696
Taxation and social security | 16,000 |  | 22,785
| 997,714 |  | 1,113,043

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,224

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

Page 6
Page 7
Archer Knight (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Ultimate Controlling Party
The company's ultimate controlling party is M D Watson & D L Boggs .
Page 7