Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC585088 Mr C Sandison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC585088 2025-01-31 SC585088 2026-01-31 SC585088 2025-02-01 2026-01-31 SC585088 frs-core:CurrentFinancialInstruments 2026-01-31 SC585088 frs-core:ComputerEquipment 2026-01-31 SC585088 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC585088 frs-core:ComputerEquipment 2025-01-31 SC585088 frs-core:ShareCapital 2026-01-31 SC585088 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC585088 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC585088 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC585088 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC585088 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC585088 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC585088 frs-bus:Director1 2025-02-01 2026-01-31 SC585088 frs-bus:Director1 2025-01-31 SC585088 frs-bus:Director1 2026-01-31 SC585088 frs-countries:Scotland 2025-02-01 2026-01-31 SC585088 2024-01-31 SC585088 2025-01-31 SC585088 2024-02-01 2025-01-31 SC585088 frs-core:CurrentFinancialInstruments 2025-01-31 SC585088 frs-core:ShareCapital 2025-01-31 SC585088 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC585088
Sandison Kennedy Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Nuvo Scotland Limited
Sandison Kennedy Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Financial Statements | 4—5

Page 1
Sandison Kennedy Limited
Company Information
For The Year Ended 31 January 2026
Company Information

Director | Mr C Sandison
Company Number | SC585088
Registered Office | 7 Queen's Gardens
| Aberdeen
| AB15 4YD
Accountants | Nuvo Scotland Limited
| Bankhead Drive
| City South Office Park
| Portlethen
| Aberdeen
| AB12 4XX

Page 1
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Sandison Kennedy Limited
Accountants' Report
For The Year Ended 31 January 2026
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Sandison Kennedy Limited for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sandison Kennedy Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Sandison Kennedy Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Sandison Kennedy Limited and state those matters that we have agreed to state to the director of Sandison Kennedy Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sandison Kennedy Limited and its director as a body for our work or for this report.
It is your duty to ensure that Sandison Kennedy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Sandison Kennedy Limited . You consider that Sandison Kennedy Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Sandison Kennedy Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

5 June 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 2
Page 3
Sandison Kennedy Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC585088

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 87,297 |  | 101,523 |
Cash at bank and in hand |  | 101,249 |  | 60,476 |
|  | 188,546 |  | 161,999 |
Creditors: Amounts Falling Due Within One Year | 6 | (45,723 ) |  | (51,571 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 142,823 |  | 110,428
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 142,823 |  | 110,428
NET ASSETS |  |  | 142,823 |  | 110,428
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 142,822 |  | 110,427
SHAREHOLDERS' FUNDS |  |  | 142,823 |  | 110,428

For the year ending 31 January 2026 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 C Sandison Director
5 June 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Sandison Kennedy Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Sandison Kennedy Limited is a private company, limited by shares, incorporated in Scotland, registered number SC585088 . The registered office is 7 Queen's Gardens, Aberdeen, AB15 4YD.
The presentation currency of the financial statements is the Pound Sterling (£).
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
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Computer Equipment | 33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
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Sandison Kennedy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 February 2025 | 1,113
As at 31 January 2026 | 1,113
Depreciation
As at 1 February 2025 | 1,113
As at 31 January 2026 | 1,113
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,050 |  | 76,710
Prepayments and accrued income | 41,877 |  | 24,764
Other debtors | 49 |  | 49
VAT | 29,321 |  | -
| 87,297 |  | 101,523

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 38,327 |  | 27,403
VAT | - |  | 18,522
Accruals and deferred income | 1,750 |  | -
Director's loan account | 5,646 |  | 5,646
| 45,723 |  | 51,571

7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Charles Sandison | (5,646 ) | - | - | - | (5,646 )

The above loan is interest free and has no fixed repayment terms.
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