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 SC614261 M D Watson D L Boggs true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC614261 2024-12-31 SC614261 2025-12-31 SC614261 2025-01-01 2025-12-31 SC614261 frs-core:CurrentFinancialInstruments 2025-12-31 SC614261 frs-core:Non-currentFinancialInstruments 2025-12-31 SC614261 frs-core:ShareCapital 2025-12-31 SC614261 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC614261 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC614261 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC614261 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC614261 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC614261 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC614261 1 2025-01-01 2025-12-31 SC614261 frs-bus:Director1 2025-01-01 2025-12-31 SC614261 frs-bus:Director2 2025-01-01 2025-12-31 SC614261 frs-countries:Scotland 2025-01-01 2025-12-31 SC614261 2023-12-31 SC614261 2024-12-31 SC614261 2024-01-01 2024-12-31 SC614261 frs-core:CurrentFinancialInstruments 2024-12-31 SC614261 frs-core:Non-currentFinancialInstruments 2024-12-31 SC614261 frs-core:ShareCapital 2024-12-31 SC614261 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC614261
Archer Knight Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors M D Watson
D L Boggs
Company Number SC614261
Registered Office 72 Carden Place
Aberdeen
AB10 1UL
Page 1
Page 2
Balance Sheet
Registered number: SC614261
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 806,563 980,895
Cash at bank and in hand 12,526 1,326
819,089 982,221
Creditors: Amounts Falling Due Within One Year 5 (244,323 ) (220,755 )
NET CURRENT ASSETS (LIABILITIES) 574,766 761,466
TOTAL ASSETS LESS CURRENT LIABILITIES 574,766 761,466
Creditors: Amounts Falling Due After More Than One Year 6 (231,682 ) (304,693 )
NET ASSETS 343,084 456,773
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 342,984 456,673
SHAREHOLDERS' FUNDS 343,084 456,773
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 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Archer Knight Consultancy Limited is a private company, limited by shares, incorporated in Scotland, registered number SC614261 . 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. 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.
2.4. 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 2 (2024: 2)
2 2
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 42,854 105,043
Amounts owed by group undertakings 745,059 846,240
Other debtors 18,650 29,612
806,563 980,895
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 43,792 56,819
Amounts owed to group undertakings 81,486 50,933
Other creditors 104,552 113,003
Taxation and social security 14,493 -
244,323 220,755
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 231,682 304,693
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The controlling party is Archer Knight (Holdings) Limited.
The ultimate controlling party is M D Watson & D L Boggs.
Page 4