Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2025 1 August 2024 false 1 August 2025 31 March 2026 31 March 2026 SC345231 Mr David Houston Mr David Kilshaw Mr Norbert McDermott Dr Graham Skinner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC345231 2025-07-31 SC345231 2026-03-31 SC345231 2025-08-01 2026-03-31 SC345231 frs-core:CurrentFinancialInstruments 2026-03-31 SC345231 frs-core:Non-currentFinancialInstruments 2026-03-31 SC345231 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 SC345231 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-01 2026-03-31 SC345231 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-07-31 SC345231 frs-core:FurnitureFittings 2026-03-31 SC345231 frs-core:FurnitureFittings 2025-08-01 2026-03-31 SC345231 frs-core:FurnitureFittings 2025-07-31 SC345231 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 SC345231 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-01 2026-03-31 SC345231 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 SC345231 frs-core:PlantMachinery 2026-03-31 SC345231 frs-core:PlantMachinery 2025-08-01 2026-03-31 SC345231 frs-core:PlantMachinery 2025-07-31 SC345231 frs-core:SharePremium 2026-03-31 SC345231 frs-core:ShareCapital 2026-03-31 SC345231 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC345231 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-03-31 SC345231 frs-bus:FilletedAccounts 2025-08-01 2026-03-31 SC345231 frs-bus:SmallEntities 2025-08-01 2026-03-31 SC345231 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-03-31 SC345231 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-03-31 SC345231 frs-bus:Director1 2025-08-01 2026-03-31 SC345231 frs-bus:Director2 2025-08-01 2026-03-31 SC345231 frs-bus:Director3 2025-08-01 2026-03-31 SC345231 frs-bus:Director4 2025-08-01 2026-03-31 SC345231 frs-countries:Scotland 2025-08-01 2026-03-31 SC345231 2024-07-31 SC345231 2025-07-31 SC345231 2024-08-01 2025-07-31 SC345231 frs-core:CurrentFinancialInstruments 2025-07-31 SC345231 frs-core:Non-currentFinancialInstruments 2025-07-31 SC345231 frs-core:SharePremium 2025-07-31 SC345231 frs-core:ShareCapital 2025-07-31 SC345231 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: SC345231
Insignia Technologies Limited
Unaudited Financial Statements
For the Period 1 August 2025 to 31 March 2026
Approved Accounting Limited
Insignia Technologies Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Insignia Technologies Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC345231

| 31 March 2026 | 31 July 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,649,202 |  | 3,488,057
Tangible Assets | 5 |  | 78,754 |  | 97,943
|  |  | 3,727,956 |  | 3,586,000
CURRENT ASSETS
Stocks | 6 | 145,721 |  | 164,552 |
Debtors | 7 | 26,671 |  | 33,848 |
Cash at bank and in hand |  | 91,626 |  | 33,914 |
|  | 264,018 |  | 232,314 |
Creditors: Amounts Falling Due Within One Year | 8 | (279,915 ) |  | (298,300 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,897 ) |  | (65,986 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,712,059 |  | 3,520,014
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,685,409 ) |  | (1,697,166 )
NET ASSETS |  |  | 2,026,650 |  | 1,822,848
CAPITAL AND RESERVES
Called up share capital | 10 |  | 29,706 |  | 25,540
Share premium account |  |  | 7,044,169 |  | 6,695,056
Profit and Loss Account |  |  | (5,047,225 ) |  | (4,897,748 )
SHAREHOLDERS' FUNDS |  |  | 2,026,650 |  | 1,822,848

Page 1
Page 2
Insignia Technologies Limited
Balance Sheet (continued)
As At 31 March 2026
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 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

Dr Graham Skinner Director
26/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Insignia Technologies Limited
Notes to the Financial Statements
For the Period 1 August 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Insignia Technologies Limited is a private company, limited by shares, incorporated in Scotland, registered number SC345231 . The registered office is Biocity Scotland, Bo'Ness Road, Newhouse, N.Lanarkshire, ML1 5UH.
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.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised in the Profit and Loss account on a straight line basis over their expected useful economic lives, which range from four to ten years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. 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:

Leasehold | 7 years, Straight Line
Plant & Machinery | 20% Straight Line
Fixtures & Fittings | 33% Straight Line

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. 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.
Page 3
Page 4
Insignia Technologies Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 31 March 2026
2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 7 (2025: 8)
7 8
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 August 2025 | 3,488,057
Additions | 161,145
As at 31 March 2026 | 3,649,202
Net Book Value
As at 31 March 2026 | 3,649,202
As at 1 August 2025 | 3,488,057

Page 4
Page 5
Insignia Technologies Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 31 March 2026
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 August 2025 | 16,298 | 145,717 | 1,758 | 163,773
As at 31 March 2026 | 16,298 | 145,717 | 1,758 | 163,773
Depreciation
As at 1 August 2025 | 3,130 | 61,781 | 919 | 65,830
Provided during the period | 1,552 | 17,251 | 386 | 19,189
As at 31 March 2026 | 4,682 | 79,032 | 1,305 | 85,019
Net Book Value
As at 31 March 2026 | 11,616 | 66,685 | 453 | 78,754
As at 1 August 2025 | 13,168 | 83,936 | 839 | 97,943

6. Stocks

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Stock | 145,721 |  | 164,552

7. Debtors

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,657 |  | 12,130
Prepayments and accrued income | 12,269 |  | 13,380
VAT | 6,745 |  | 8,338
| 26,671 |  | 33,848

8. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 251,249 |  | 261,430
Bank loans and overdrafts | 659 |  | 3,334
Other taxes and social security | 4,563 |  | 1,606
Net wages | 57 |  | 57
Other creditors | 1,387 |  | 1,410
Accruals and deferred income | 22,000 |  | 30,463
| 279,915 |  | 298,300

Page 5
Page 6
Insignia Technologies Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 31 March 2026
9. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 764,650 |  | 764,650
Other creditors | 246,000 |  | 246,000
Other grants | 674,759 |  | 686,516
| 1,685,409 |  | 1,697,166

10. Share Capital

| 31 March 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 29,706 |  | 25,540

Page 6