Acorah Software Products - Accounts Production 19.2.350 true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC742920 Mr David McInally iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC742920 2024-08-31 SC742920 2025-08-31 SC742920 2024-09-01 2025-08-31 SC742920 frs-core:CurrentFinancialInstruments 2025-08-31 SC742920 frs-core:ShareCapital 2025-08-31 SC742920 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC742920 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC742920 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC742920 frs-bus:EntityHasNeverTraded 2024-09-01 2025-08-31 SC742920 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC742920 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC742920 frs-bus:Director1 2024-09-01 2025-08-31 SC742920 frs-countries:Scotland 2024-09-01 2025-08-31 SC742920 2023-08-31 SC742920 2024-08-31 SC742920 2023-09-01 2024-08-31 SC742920 frs-core:CurrentFinancialInstruments 2024-08-31 SC742920 frs-core:ShareCapital 2024-08-31
Registered number: SC742920
SMARTER UTILITY HOLDINGS LIMITED
Financial Statements
For The Year Ended 31 August 2025
Lockhart Amin Accountants
SMARTER UTILITY HOLDINGS LIMITED
Contents
Contents

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

Page 1
SMARTER UTILITY HOLDINGS LIMITED
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC742920

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Investments | 4 | 100 |  | 100 |
|  | 100 |  | 100 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100 |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100 |  | 100
NET ASSETS |  |  | 100 |  | 100
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
SHAREHOLDERS' FUNDS |  |  | 100 |  | 100

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 David McInally Director
9 June 2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
SMARTER UTILITY HOLDINGS LIMITED
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
SMARTER UTILITY HOLDINGS LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC742920 . The registered office is Block 4, Unit 4 Fullwood Industrial Estate, Burnbank Road, Hamilton, ML3 9AZ.
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.
3. Average Number of Employees
1Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other investments, held for sale | 100 |  | 100

5. Share Capital

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

Page 2