Acorah Software Products - Accounts Production 19.2.450 false true true 30 September 2024 15 September 2023 false 1 October 2024 30 September 2025 30 September 2025 SC782670 Miss Eleanor Baird iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC782670 2024-09-30 SC782670 2025-09-30 SC782670 2024-10-01 2025-09-30 SC782670 frs-core:CurrentFinancialInstruments 2025-09-30 SC782670 frs-core:ComputerEquipment 2025-09-30 SC782670 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC782670 frs-core:ComputerEquipment 2024-09-30 SC782670 frs-core:FurnitureFittings 2025-09-30 SC782670 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC782670 frs-core:FurnitureFittings 2024-09-30 SC782670 frs-core:ShareCapital 2025-09-30 SC782670 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC782670 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC782670 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC782670 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC782670 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC782670 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC782670 frs-bus:Director1 2024-10-01 2025-09-30 SC782670 frs-countries:Scotland 2024-10-01 2025-09-30 SC782670 2023-09-14 SC782670 2024-09-30 SC782670 2023-09-15 2024-09-30 SC782670 frs-core:CurrentFinancialInstruments 2024-09-30 SC782670 frs-core:ShareCapital 2024-09-30 SC782670 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC782670
Power Club Ltd
Financial Statements
For The Year Ended 30 September 2025
Stewart Accounting Services Limited
Power Club Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Power Club Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC782670

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 39,562 |  | 694
|  |  | 39,562 |  | 694
CURRENT ASSETS
Debtors | 5 | 738 |  | 1,567 |
Cash at bank and in hand |  | 18,741 |  | - |
|  | 19,479 |  | 1,567 |
Creditors: Amounts Falling Due Within One Year | 6 | (103,373 ) |  | (10,638 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (83,894 ) |  | (9,071 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (44,332 ) |  | (8,377 )
NET LIABILITIES |  |  | (44,332 ) |  | (8,377 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (44,333 ) |  | (8,378 )
SHAREHOLDERS' FUNDS |  |  | (44,332) |  | (8,377)

Page 1
Page 2
Power Club Ltd
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 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

Miss Eleanor Baird Director
26th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Power Club Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Power Club Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC782670 . The registered office is Unit 6/7 , 141 Reid Street, Glasgow, G40 4DY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Power Club Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 925 | - | 925
Additions | 52,000 | 132 | 52,132
As at 30 September 2025 | 52,925 | 132 | 53,057
Depreciation
As at 1 October 2024 | 231 | - | 231
Provided during the period | 13,231 | 33 | 13,264
As at 30 September 2025 | 13,462 | 33 | 13,495
Net Book Value
As at 30 September 2025 | 39,463 | 99 | 39,562
As at 1 October 2024 | 694 | - | 694

5. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 325 |  | -
Other debtors | 413 |  | 1,567
| 738 |  | 1,567

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 192 |  | 1
Bank loans and overdrafts | 30,105 |  | -
Other creditors | 71,422 |  | 10,637
Taxation and social security | 1,654 |  | -
| 103,373 |  | 10,638

Page 4
Page 5
Power Club Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5