Acorah Software Products - Accounts Production 19.2.450 false true 31 July 2025 1 August 2024 false 1 August 2025 31 March 2026 31 March 2026 SC775440 Mr Terence Mallon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC775440 2025-07-31 SC775440 2026-03-31 SC775440 2025-08-01 2026-03-31 SC775440 frs-core:CurrentFinancialInstruments 2026-03-31 SC775440 frs-core:ComputerEquipment 2026-03-31 SC775440 frs-core:ComputerEquipment 2025-08-01 2026-03-31 SC775440 frs-core:ComputerEquipment 2025-07-31 SC775440 frs-core:FurnitureFittings 2026-03-31 SC775440 frs-core:FurnitureFittings 2025-08-01 2026-03-31 SC775440 frs-core:FurnitureFittings 2025-07-31 SC775440 frs-core:MotorVehicles 2026-03-31 SC775440 frs-core:MotorVehicles 2025-08-01 2026-03-31 SC775440 frs-core:MotorVehicles 2025-07-31 SC775440 frs-core:ShareCapital 2026-03-31 SC775440 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC775440 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-03-31 SC775440 frs-bus:FilletedAccounts 2025-08-01 2026-03-31 SC775440 frs-bus:SmallEntities 2025-08-01 2026-03-31 SC775440 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-03-31 SC775440 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-03-31 SC775440 frs-core:AcceleratedTaxDepreciationDeferredTax 2026-03-31 SC775440 frs-bus:Director1 2025-08-01 2026-03-31 SC775440 frs-countries:Scotland 2025-08-01 2026-03-31 SC775440 2024-07-31 SC775440 2025-07-31 SC775440 2024-08-01 2025-07-31 SC775440 frs-core:CurrentFinancialInstruments 2025-07-31 SC775440 frs-core:ShareCapital 2025-07-31 SC775440 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC775440 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31
Registered number: SC775440
AUXILIUM CONSULTANCY SERVICES LTD
Financial Statements
For the Period 1 August 2025 to 31 March 2026
Hawthorn Tax
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC775440
31 March 2026 31 July 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,418 12,997
13,418 12,997
CURRENT ASSETS
Debtors 5 180,835 72,199
Cash at bank and in hand 78,894 27,781
259,729 99,980
Creditors: Amounts Falling Due Within One Year 6 (147,125 ) (72,337 )
NET CURRENT ASSETS (LIABILITIES) 112,604 27,643
TOTAL ASSETS LESS CURRENT LIABILITIES 126,022 40,640
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (3,354 ) (3,250 )
NET ASSETS 122,668 37,390
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 122,568 37,290
SHAREHOLDERS' FUNDS 122,668 37,390
Page 1
Page 2
For the period ending 31 March 2026 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 Terence Mallon
Director
23/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AUXILIUM CONSULTANCY SERVICES LTD is a private company, limited by shares, incorporated in Scotland, registered number SC775440 . The registered office is 23 Cordiner Street, Glasgow, G44 4TY.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Straight line
Computer Equipment 25% Straight line
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2025: 2)
4 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2025 16,150 1,912 1,311 19,373
Additions - - 3,192 3,192
As at 31 March 2026 16,150 1,912 4,503 22,565
Depreciation
As at 1 August 2025 5,552 496 328 6,376
Provided during the period 1,766 255 750 2,771
As at 31 March 2026 7,318 751 1,078 9,147
Net Book Value
As at 31 March 2026 8,832 1,161 3,425 13,418
As at 1 August 2025 10,598 1,416 983 12,997
5. Debtors
31 March 2026 31 July 2025
£ £
Due within one year
Trade debtors 111,049 16,655
Prepayments and accrued income 8,544 -
Director's loan account 61,242 55,544
180,835 72,199
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 July 2025
£ £
Trade creditors 23,570 81
Bank loans and overdrafts 2,022 3,160
Corporation tax 60,857 20,896
Other taxes and social security 13,783 -
VAT 22,702 8,200
Net wages 1,187 -
Other creditors 23,004 -
Accruals and deferred income - 40,000
147,125 72,337
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7. Deferred Taxation
The provision for deferred tax is made up as follows:
31 March 2026 31 July 2025
£ £
Accelerated capital allowances 3,354 3,250
8. Share Capital
31 March 2026 31 July 2025
£ £
Allotted, Called up and fully paid 100 100
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