Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC486449 J C Paxton J C Paxton true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC486449 2024-09-30 SC486449 2025-09-30 SC486449 2024-10-01 2025-09-30 SC486449 frs-core:CurrentFinancialInstruments 2025-09-30 SC486449 frs-core:FurnitureFittings 2025-09-30 SC486449 frs-core:FurnitureFittings 2024-09-30 SC486449 frs-core:ShareCapital 2025-09-30 SC486449 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC486449 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC486449 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC486449 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC486449 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC486449 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC486449 1 2024-10-01 2025-09-30 SC486449 frs-bus:Director1 2024-10-01 2025-09-30 SC486449 frs-bus:Director1 2024-09-30 SC486449 frs-bus:Director1 2025-09-30 SC486449 frs-countries:Scotland 2024-10-01 2025-09-30 SC486449 2023-09-30 SC486449 2024-09-30 SC486449 2023-10-01 2024-09-30 SC486449 frs-core:CurrentFinancialInstruments 2024-09-30 SC486449 frs-core:ShareCapital 2024-09-30 SC486449 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC486449
HARK Studios Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
HARK Studios Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
HARK Studios Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Director | J C Paxton
Company Number | SC486449
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
HARK Studios Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC486449

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 27,874 |  | 16,121 |
Cash at bank and in hand |  | 92,661 |  | 99,750 |
|  | 120,535 |  | 115,871 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,744 ) |  | (12,088 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 110,791 |  | 103,783
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 110,791 |  | 103,783
NET ASSETS |  |  | 110,791 |  | 103,783
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 110,790 |  | 103,782
SHAREHOLDERS' FUNDS |  |  | 110,791 |  | 103,783

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

J C Paxton Director
28th May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
HARK Studios Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
HARK Studios Limited is a private company, limited by shares, incorporated in Scotland, registered number SC486449 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 October 2024 | 5,160
As at 30 September 2025 | 5,160
Depreciation
As at 1 October 2024 | 5,160
As at 30 September 2025 | 5,160

...CONTINUED
Page 3
Page 4
HARK Studios Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,475 |  | 15,734
Other debtors | 14,399 |  | 387
| 27,874 |  | 16,121

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 523 |  | 99
Other creditors | 1,500 |  | 3,062
Taxation and social security | 7,721 |  | 8,927
| 9,744 |  | 12,088

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Jaime Paxton | 61 | 34,266 | 20,156 | - | 14,009

The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is J C Paxton .
Page 4