Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC641100 Mrs Guiqin Zhang Mr George Roy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC641100 2024-09-30 SC641100 2025-09-30 SC641100 2024-10-01 2025-09-30 SC641100 frs-core:CurrentFinancialInstruments 2025-09-30 SC641100 frs-core:Non-currentFinancialInstruments 2025-09-30 SC641100 frs-core:ComputerEquipment 2025-09-30 SC641100 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC641100 frs-core:ComputerEquipment 2024-09-30 SC641100 frs-core:FurnitureFittings 2025-09-30 SC641100 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC641100 frs-core:FurnitureFittings 2024-09-30 SC641100 frs-core:ShareCapital 2025-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC641100 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC641100 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC641100 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC641100 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC641100 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC641100 frs-core:CostValuation 2024-09-30 SC641100 frs-core:CostValuation 2025-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 SC641100 frs-bus:Director1 2024-10-01 2025-09-30 SC641100 frs-bus:Director2 2024-10-01 2025-09-30 SC641100 frs-countries:Scotland 2024-10-01 2025-09-30 SC641100 2023-09-30 SC641100 2024-09-30 SC641100 2023-10-01 2024-09-30 SC641100 frs-core:CurrentFinancialInstruments 2024-09-30 SC641100 frs-core:Non-currentFinancialInstruments 2024-09-30 SC641100 frs-core:ShareCapital 2024-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC641100
Dragon Fly Edinburgh Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Dragon Fly Edinburgh Limited
Contents
Contents

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

Page 1
Dragon Fly Edinburgh Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC641100

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 835 |  | 1,050
Investments | 5 |  | 5,001 |  | 5,001
|  |  | 5,836 |  | 6,051
CURRENT ASSETS
Debtors | 6 | 68 |  | 68 |
Cash at bank and in hand |  | 4 |  | 10 |
|  | 72 |  | 78 |
Creditors: Amounts Falling Due Within One Year | 7 | (100,774 ) |  | (70,916 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (100,702 ) |  | (70,838 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (94,866 ) |  | (64,787 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (29,098 ) |  | (34,905 )
NET LIABILITIES |  |  | (123,964 ) |  | (99,692 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (123,966 ) |  | (99,694 )
SHAREHOLDERS' FUNDS |  |  | (123,964) |  | (99,692)

Page 1
Page 2
Dragon Fly Edinburgh Limited
Balance Sheet (continued)
As At 30 September 2025
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 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 George Roy Director
22nd June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Dragon Fly Edinburgh Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Dragon Fly Edinburgh Limited is a private company, limited by shares, incorporated in Scotland, registered number SC641100 . The registered office is 137 Lauriston Place, Edinburgh, EH3 9JN.
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:

Fixtures & Fittings | 20% Straight Line
Computer Equipment | 50% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 1,910 | 599 | 2,509
As at 30 September 2025 | 1,910 | 599 | 2,509
Depreciation
As at 1 October 2024 | 860 | 599 | 1,459
Provided during the period | 215 | - | 215
As at 30 September 2025 | 1,075 | 599 | 1,674
Net Book Value
As at 30 September 2025 | 835 | - | 835
As at 1 October 2024 | 1,050 | - | 1,050

Page 3
Page 4
Dragon Fly Edinburgh Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 5,001
As at 30 September 2025 | 5,001
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 5,001
As at 1 October 2024 | 5,001

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 68 |  | 68

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 3,300 |  | 498
Directors' loan accounts | 97,474 |  | 70,418
| 100,774 |  | 70,916

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 29,098 |  | 34,905

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4