Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC433306 Jai Irvin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC433306 2024-09-30 SC433306 2025-09-30 SC433306 2024-10-01 2025-09-30 SC433306 frs-core:CurrentFinancialInstruments 2025-09-30 SC433306 frs-core:Non-currentFinancialInstruments 2025-09-30 SC433306 frs-core:FurnitureFittings 2025-09-30 SC433306 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC433306 frs-core:FurnitureFittings 2024-09-30 SC433306 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 SC433306 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC433306 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC433306 frs-core:MotorVehicles 2025-09-30 SC433306 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC433306 frs-core:MotorVehicles 2024-09-30 SC433306 frs-core:ShareCapital 2025-09-30 SC433306 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC433306 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC433306 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC433306 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC433306 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC433306 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC433306 frs-bus:Director1 2024-10-01 2025-09-30 SC433306 frs-core:CurrentFinancialInstruments 1 2025-09-30 SC433306 frs-countries:Scotland 2024-10-01 2025-09-30 SC433306 2023-09-30 SC433306 2024-09-30 SC433306 2023-10-01 2024-09-30 SC433306 frs-core:CurrentFinancialInstruments 2024-09-30 SC433306 frs-core:Non-currentFinancialInstruments 2024-09-30 SC433306 frs-core:ShareCapital 2024-09-30 SC433306 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC433306 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: SC433306
Sienna Enterprises Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
14 Newton Place
Glasgow
G3 7PY
Sienna Enterprises Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Sienna Enterprises Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: SC433306

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 100,573 |  | 103,845
|  |  | 100,573 |  | 103,845
CURRENT ASSETS
Stocks | 5 | 6,010 |  | 6,383 |
Debtors | 6 | - |  | 628 |
Cash at bank and in hand |  | 26,655 |  | 24,630 |
|  | 32,665 |  | 31,641 |
Creditors: Amounts Falling Due Within One Year | 7 | (94,121 ) |  | (21,942 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (61,456 ) |  | 9,699
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,117 |  | 113,544
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (7,442 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (934 ) |  | (1,184 )
NET ASSETS |  |  | 38,183 |  | 104,918
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Income Statement |  |  | 38,181 |  | 104,916
SHAREHOLDERS' FUNDS |  |  | 38,183 |  | 104,918

Page 1
Page 2
Sienna Enterprises Limited
Statement of Financial Position (continued)
As At 30 September 2025
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 Income Statement.
On behalf of the board

Jai Irvin Director
3rd June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sienna Enterprises Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Sienna Enterprises Limited is a private company, limited by shares, incorporated in Scotland, registered number SC433306 . The registered office is 14 Newton Place, C/O Gallone & Co, Glasgow, G3 7PY.
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.
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:

Freehold | Buildngs - 2% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 3
Page 4
Sienna Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | 124,124 | 17,576 | 36,486 | 178,186
Additions | - | - | 274 | 274
As at 30 September 2025 | 124,124 | 17,576 | 36,760 | 178,460
Depreciation
As at 1 October 2024 | 26,512 | 16,850 | 30,979 | 74,341
Provided during the period | 1,953 | 182 | 1,411 | 3,546
As at 30 September 2025 | 28,465 | 17,032 | 32,390 | 77,887
Net Book Value
As at 30 September 2025 | 95,659 | 544 | 4,370 | 100,573
As at 1 October 2024 | 97,612 | 726 | 5,507 | 103,845

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 6,010 |  | 6,383

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | - |  | 628

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (2 ) |  | -
Bank loans and overdrafts | 7,442 |  | 10,000
Corporation tax | 3,308 |  | 5,510
Other taxes and social security | 347 |  | -
VAT | 5,020 |  | 4,385
MGD | 190 |  | 297
Accruals and deferred income | - |  | 1,750
Director's loan account | 77,816 |  | -
| 94,121 |  | 21,942

Page 4
Page 5
Sienna Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,442

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5