Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC648896 AMS Group International Limited E K Holm J E Urke true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC648896 2024-12-31 SC648896 2025-12-31 SC648896 2025-01-01 2025-12-31 SC648896 frs-core:ComputerEquipment 2025-12-31 SC648896 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC648896 frs-core:ComputerEquipment 2024-12-31 SC648896 frs-core:ShareCapital 2025-12-31 SC648896 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC648896 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC648896 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC648896 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC648896 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC648896 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC648896 1 2025-01-01 2025-12-31 SC648896 frs-bus:Director1 2025-01-01 2025-12-31 SC648896 frs-bus:Director2 2025-01-01 2025-12-31 SC648896 frs-bus:Director3 2025-01-01 2025-12-31 SC648896 frs-countries:Scotland 2025-01-01 2025-12-31 SC648896 2023-12-31 SC648896 2024-12-31 SC648896 2024-01-01 2024-12-31 SC648896 frs-core:ShareCapital 2024-12-31 SC648896 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC648896
Boatlabsams Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors AMS Group International Limited
E K Holm
J E Urke
Company Number SC648896
Registered Office 59 Palmerston Road
Aberdeen
United Kingdom
AB11 5QJ
Page 1
Page 2
Balance Sheet
Registered number: SC648896
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 16,572 16,674
16,572 16,674
Creditors: Amounts Falling Due Within One Year 5 (1,138 ) (1,138 )
NET CURRENT ASSETS (LIABILITIES) 15,434 15,536
TOTAL ASSETS LESS CURRENT LIABILITIES 15,434 15,536
NET ASSETS 15,434 15,536
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 15,334 15,436
SHAREHOLDERS' FUNDS 15,434 15,536
For the year ending 31 December 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.
The financial statements were approved by the board of directors on 5 June 2026 and were signed on its behalf by:
AMS Group International Limited
Director
5th June 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
Boatlabsams Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC648896 . The registered office is 59 Palmerston Road, Aberdeen, United Kingdom, AB11 5QJ.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Computer Equipment 3 years straight line
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 407
As at 31 December 2025 407
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2025 407
As at 31 December 2025 407
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,138 1,138
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
7. Ultimate Controlling Party
The controlling party is AMS Group International Ltd & E K Holm.
Page 4