Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2026 1 February 2025 false false 1 February 2026 31 May 2026 31 May 2026 SC467879 Mr Steven Williams Mr Paul Salway Mr Ian Tregellas Mr Andrew Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC467879 2026-01-31 SC467879 2026-05-31 SC467879 2026-02-01 2026-05-31 SC467879 frs-core:CurrentFinancialInstruments 2026-05-31 SC467879 frs-core:PlantMachinery 2026-05-31 SC467879 frs-core:PlantMachinery 2026-02-01 2026-05-31 SC467879 frs-core:PlantMachinery 2026-01-31 SC467879 frs-core:ShareCapital 2026-05-31 SC467879 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 SC467879 frs-bus:PrivateLimitedCompanyLtd 2026-02-01 2026-05-31 SC467879 frs-bus:FilletedAccounts 2026-02-01 2026-05-31 SC467879 frs-bus:SmallEntities 2026-02-01 2026-05-31 SC467879 frs-bus:AuditExempt-NoAccountantsReport 2026-02-01 2026-05-31 SC467879 frs-bus:SmallCompaniesRegimeForAccounts 2026-02-01 2026-05-31 SC467879 frs-bus:Director1 2026-02-01 2026-05-31 SC467879 frs-bus:Director2 2026-02-01 2026-05-31 SC467879 frs-bus:Director3 2026-02-01 2026-05-31 SC467879 frs-bus:Director4 2026-02-01 2026-05-31 SC467879 frs-countries:Scotland 2026-02-01 2026-05-31 SC467879 2025-01-31 SC467879 2026-01-31 SC467879 2025-02-01 2026-01-31 SC467879 frs-core:CurrentFinancialInstruments 2026-01-31 SC467879 frs-core:ShareCapital 2026-01-31 SC467879 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31
Registered number: SC467879
Eventmet Limited
Unaudited Financial Statements
For the Period 1 February 2026 to 31 May 2026
ABC Accountancy Services
Kinloss House Kinloss Park
Kinloss
Forres
IV36 3XJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC467879
31 May 2026 31 January 2026
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 8,507
- 8,507
CURRENT ASSETS
Cash at bank and in hand 20,821 13,577
20,821 13,577
Creditors: Amounts Falling Due Within One Year 5 (5,499 ) (4,402 )
NET CURRENT ASSETS (LIABILITIES) 15,322 9,175
TOTAL ASSETS LESS CURRENT LIABILITIES 15,322 17,682
NET ASSETS 15,322 17,682
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 15,222 17,582
SHAREHOLDERS' FUNDS 15,322 17,682
Page 1
Page 2
For the period ending 31 May 2026 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 Steven Williams
Director
08/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eventmet Limited is a private company, limited by shares, incorporated in Scotland, registered number SC467879 . The registered office is The Rowans, Granary Park, Forres, Moray, IV36 2SL.
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. 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 20%
2.3. 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 period, 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 period was: 4 (2026: 4)
4 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2026 36,428
Disposals (36,428 )
As at 31 May 2026 -
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 February 2026 27,921
Disposals (27,921 )
As at 31 May 2026 -
Net Book Value
As at 31 May 2026 -
As at 1 February 2026 8,507
5. Creditors: Amounts Falling Due Within One Year
31 May 2026 31 January 2026
£ £
Trade creditors - (1 )
Other creditors 4,369 4,403
Taxation and social security 1,130 -
5,499 4,402
6. Share Capital
31 May 2026 31 January 2026
£ £
Allotted, Called up and fully paid 100 100
Page 4