Acorah Software Products - Accounts Production 19.2.450 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 November 2025 30 November 2025 SC633903 Mr W Adlam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC633903 2024-06-30 SC633903 2025-11-30 SC633903 2024-07-01 2025-11-30 SC633903 frs-core:CurrentFinancialInstruments 2025-11-30 SC633903 frs-core:ShareCapital 2025-11-30 SC633903 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC633903 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-11-30 SC633903 frs-bus:FilletedAccounts 2024-07-01 2025-11-30 SC633903 frs-bus:SmallEntities 2024-07-01 2025-11-30 SC633903 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-11-30 SC633903 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-11-30 SC633903 frs-bus:Director1 2024-07-01 2025-11-30 SC633903 frs-countries:Scotland 2024-07-01 2025-11-30 SC633903 2023-06-30 SC633903 2024-06-30 SC633903 2023-07-01 2024-06-30 SC633903 frs-core:CurrentFinancialInstruments 2024-06-30 SC633903 frs-core:ShareCapital 2024-06-30 SC633903 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC633903
Columba Tech Ltd
Unaudited Financial Statements
For the Period 1 July 2024 to 30 November 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: SC633903
30 November 2025 30 June 2024
Notes
CURRENT ASSETS
Cash at bank and in hand 1,734 60,609
1,734 60,609
Creditors: Amounts Falling Due Within One Year 4 (89,375 ) (72,033 )
NET CURRENT ASSETS (LIABILITIES) (87,641 ) (11,424 )
TOTAL ASSETS LESS CURRENT LIABILITIES (87,641 ) (11,424 )
NET LIABILITIES (87,641 ) (11,424 )
CAPITAL AND RESERVES
Called up share capital 5 56 56
Income Statement (87,697 ) (11,480 )
SHAREHOLDERS' FUNDS (87,641) (11,424)
For the period ending 30 November 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 Income Statement.
On behalf of the board
Mr W Adlam
Director
21/04/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Columba Tech Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC633903 . The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.
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 believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading.
The company ceased trading on 30 November 2025.  Consequently, the directors do not consider the going concern basis to be appropriate and these financial statements have been prepared on a basis other than that of a going concern. 
Under this basis, assets have been restated to their net realisable value (recoverable amount) where this is lower than their carrying value. Provision has been made for any onerous contractual commitments existing at the reporting date, and all liabilities have been reclassified as current liabilities where the company no longer has an unconditional right to defer settlement for at least twelve months.
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. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Creditors: Amounts Falling Due Within One Year
30 November 2025 30 June 2024
Trade creditors 48,456 32,170
Corporation tax - 1,191
Other creditors 37,913 37,913
Accruals and deferred income 3,006 759
89,375 72,033
5. Share Capital
30 November 2025 30 June 2024
Allotted, Called up and fully paid 56 56
Page 3