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 SC460026 Mr Erhan Sanli Mrs Lindsay Sanli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC460026 2024-09-30 SC460026 2025-09-30 SC460026 2024-10-01 2025-09-30 SC460026 frs-core:CurrentFinancialInstruments 2025-09-30 SC460026 frs-core:Non-currentFinancialInstruments 2025-09-30 SC460026 frs-core:PlantMachinery 2025-09-30 SC460026 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC460026 frs-core:PlantMachinery 2024-09-30 SC460026 frs-core:ShareCapital 2025-09-30 SC460026 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC460026 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC460026 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC460026 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC460026 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC460026 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC460026 frs-core:UnlistedNon-exchangeTraded 2025-09-30 SC460026 frs-core:UnlistedNon-exchangeTraded 2024-09-30 SC460026 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 SC460026 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 SC460026 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 SC460026 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 SC460026 frs-bus:Director1 2024-10-01 2025-09-30 SC460026 frs-bus:Director2 2024-10-01 2025-09-30 SC460026 frs-countries:Scotland 2024-10-01 2025-09-30 SC460026 2023-09-30 SC460026 2024-09-30 SC460026 2023-10-01 2024-09-30 SC460026 frs-core:CurrentFinancialInstruments 2024-09-30 SC460026 frs-core:Non-currentFinancialInstruments 2024-09-30 SC460026 frs-core:ShareCapital 2024-09-30 SC460026 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC460026
Erhans Barbers Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Murray Accountancy & Tax Services Ltd
Chartered Accountants
Erhans Barbers Limited
Contents
Contents

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

Page 1
Erhans Barbers Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC460026

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 750 |  | -
Investments | 5 |  | 9,999 |  | 9,999
|  |  | 10,749 |  | 9,999
Creditors: Amounts Falling Due Within One Year | 6 | (6,043 ) |  | (1,997 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,043 ) |  | (1,997 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,706 |  | 8,002
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,094 ) |  | (8,000 )
NET ASSETS |  |  | 612 |  | 2
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 2
Profit and Loss Account |  |  | 512 |  | -
SHAREHOLDERS' FUNDS |  |  | 612 |  | 2

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 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

Mrs Lindsay Sanli Director
05/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Erhans Barbers Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Erhans Barbers Limited is a private company, limited by shares, incorporated in Scotland, registered number SC460026 . The registered office is 30 Greek Thomson Road, Balfron, Glasgow, G63 0RE.
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
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:

Plant & Machinery | 25% X WDV

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: )
3 -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | -
Additions | 1,000
As at 30 September 2025 | 1,000
Depreciation
As at 1 October 2024 | -
Provided during the period | 250
As at 30 September 2025 | 250
Net Book Value
As at 30 September 2025 | 750
As at 1 October 2024 | -

Page 2
Page 3
Erhans Barbers Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 9,999
As at 30 September 2025 | 9,999
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 9,999
As at 1 October 2024 | 9,999

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,304 |  | -
Other creditors | 2,360 |  | 1,618
Taxation and social security | 379 |  | 379
| 6,043 |  | 1,997

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,094 |  | 8,000

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 2

Page 3