Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 29 September 2023 false 1 October 2024 30 September 2025 30 September 2025 SC784393 Mr J Zhang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC784393 2024-09-30 SC784393 2025-09-30 SC784393 2024-10-01 2025-09-30 SC784393 frs-core:CurrentFinancialInstruments 2025-09-30 SC784393 frs-core:ComputerEquipment 2025-09-30 SC784393 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC784393 frs-core:ComputerEquipment 2024-09-30 SC784393 frs-core:ShareCapital 2025-09-30 SC784393 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC784393 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC784393 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC784393 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC784393 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC784393 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC784393 frs-bus:Director1 2024-10-01 2025-09-30 SC784393 frs-countries:Scotland 2024-10-01 2025-09-30 SC784393 2023-09-28 SC784393 2024-09-30 SC784393 2023-09-29 2024-09-30 SC784393 frs-core:CurrentFinancialInstruments 2024-09-30 SC784393 frs-core:ShareCapital 2024-09-30 SC784393 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC784393
BOOKSMART SOLUTIONS LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
BOOKSMART SOLUTIONS LIMITED
Contents
Contents

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

Page 1
BOOKSMART SOLUTIONS LIMITED
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC784393

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 499 |  | -
|  |  | 499 |  | -
CURRENT ASSETS
Debtors | 5 | 1,880 |  | 750 |
Cash at bank and in hand |  | 6,259 |  | 2,371 |
|  | 8,139 |  | 3,121 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,561 ) |  | (1,534 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,578 |  | 1,587
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,077 |  | 1,587
NET ASSETS |  |  | 5,077 |  | 1,587
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,977 |  | 1,487
SHAREHOLDERS' FUNDS |  |  | 5,077 |  | 1,587

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 his 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 J Zhang Director
15/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
BOOKSMART SOLUTIONS LIMITED
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
BOOKSMART SOLUTIONS LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC784393 . The registered office is 8 Allan Park Crescent , Edinburgh, Scotland, EH14 1LE.
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 represents the fair value of services provided to clients, net of value added tax and trade discounts. Revenue is recognised when the services are delivered and the amount can be reliably measured.
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 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:

Computer Equipment | 3 years on a straight-line

2.4. Financial Instruments
The company holds basic financial instruments, including trade debtors and trade creditors, which are initially measured at transaction price and subsequently at amortised cost, less impairment in the case of financial assets.
2.5. 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.
Current tax is recognised in profit or loss for the year, 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 year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | -
Additions | 749
As at 30 September 2025 | 749
Depreciation
As at 1 October 2024 | -
Provided during the period | 250
As at 30 September 2025 | 250
Net Book Value
As at 30 September 2025 | 499
As at 1 October 2024 | -

Page 2
Page 3
BOOKSMART SOLUTIONS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,780 |  | 650
Other debtors | 100 |  | 100
| 1,880 |  | 750

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,328 |  | 1,185
Taxation and social security | 1,233 |  | 349
| 3,561 |  | 1,534

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3