Acorah Software Products - Accounts Production 19.2.450 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC590981 Mr Mann Hamdan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC590981 2024-07-31 SC590981 2025-07-31 SC590981 2024-08-01 2025-07-31 SC590981 frs-core:CurrentFinancialInstruments 2025-07-31 SC590981 frs-core:ShareCapital 2025-07-31 SC590981 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC590981 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC590981 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC590981 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC590981 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC590981 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC590981 frs-bus:Director1 2024-08-01 2025-07-31 SC590981 frs-countries:EnglandWales 2024-08-01 2025-07-31 SC590981 2023-07-31 SC590981 2024-07-31 SC590981 2023-08-01 2024-07-31 SC590981 frs-core:CurrentFinancialInstruments 2024-07-31 SC590981 frs-core:ShareCapital 2024-07-31 SC590981 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC590981
Sumac Mentoring Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
FAB Accountants Limited
Sumac Mentoring Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Sumac Mentoring Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC590981

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 7,830 |  | - |
Cash at bank and in hand |  | 1,275 |  | - |
|  | 9,105 |  | - |
Creditors: Amounts Falling Due Within One Year | 5 | (333,380 ) |  | (223,817 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (324,275 ) |  | (223,817 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (324,275 ) |  | (223,817 )
NET LIABILITIES |  |  | (324,275 ) |  | (223,817 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 90,000 |  | 90,000
Profit and Loss Account |  |  | (414,275 ) |  | (313,817 )
SHAREHOLDERS' FUNDS |  |  | (324,275) |  | (223,817)

For the year ending 31 July 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

Mr Mann Hamdan Director
20/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Sumac Mentoring Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Sumac Mentoring Limited is a private company, limited by shares, incorporated in England & Wales, registered number SC590981 . The registered office is Walter Bower House Main Street, Guardbridge, St. Andrews, KY16 0US.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,830 |  | -

Page 2
Page 3
Sumac Mentoring Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,829 |  | -
Amounts owed to participating interests | 158,640 |  | 153,589
Other creditors | 121,058 |  | 70,228
Taxation and social security | 22,853 |  | -
| 333,380 |  | 223,817

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 90,000 |  | 90,000

Page 3