Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC141565 Mr Stephen McAinsh Mrs Shelley McAinsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC141565 2024-12-31 SC141565 2025-12-31 SC141565 2025-01-01 2025-12-31 SC141565 frs-core:CurrentFinancialInstruments 2025-12-31 SC141565 frs-core:ComputerEquipment 2025-12-31 SC141565 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC141565 frs-core:ComputerEquipment 2024-12-31 SC141565 frs-core:ShareCapital 2025-12-31 SC141565 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC141565 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC141565 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC141565 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC141565 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC141565 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC141565 frs-bus:Director1 2025-01-01 2025-12-31 SC141565 frs-bus:Director2 2025-01-01 2025-12-31 SC141565 frs-core:CurrentFinancialInstruments 1 2025-12-31 SC141565 frs-countries:Scotland 2025-01-01 2025-12-31 SC141565 2023-12-31 SC141565 2024-12-31 SC141565 2024-01-01 2024-12-31 SC141565 frs-core:CurrentFinancialInstruments 2024-12-31 SC141565 frs-core:ShareCapital 2024-12-31 SC141565 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC141565 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: SC141565
Calba Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Philip Bald Accountancy Ltd
3B Ormiston Terrace
Edinburgh
EH12 7SJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC141565
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,438 1,405
1,438 1,405
CURRENT ASSETS
Debtors 5 235,881 193,476
Cash at bank and in hand 149,582 142,927
385,463 336,403
Creditors: Amounts Falling Due Within One Year 6 (158,153 ) (164,161 )
NET CURRENT ASSETS (LIABILITIES) 227,310 172,242
TOTAL ASSETS LESS CURRENT LIABILITIES 228,748 173,647
NET ASSETS 228,748 173,647
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 228,648 173,547
SHAREHOLDERS' FUNDS 228,748 173,647
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For the year ending 31 December 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 Stephen McAinsh
Director
26th June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Calba Limited is a private company, limited by shares, incorporated in Scotland, registered number SC141565 . The registered office is Gyleview House, 3 Redheughs Rigg, Edinburgh, EH12 9DQ.
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 rendering of services. 
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:
Computer Equipment 3 years straight line
2.4. 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.
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.
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 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.
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2.6. Pensions
The company operates an auto enrolement compliant defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 22,372
Additions 1,748
As at 31 December 2025 24,120
Depreciation
As at 1 January 2025 20,967
Provided during the period 1,715
As at 31 December 2025 22,682
Net Book Value
As at 31 December 2025 1,438
As at 1 January 2025 1,405
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 231,814 188,800
Prepayments and accrued income 4,067 4,676
235,881 193,476
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 96,149 117,260
Corporation tax 27,673 10,563
Other taxes and social security 2,181 1,082
VAT 18,342 15,361
Company credit card 667 3,229
Pension liability 449 130
Accruals and deferred income 9,151 9,150
Directors' loan accounts 3,541 7,386
158,153 164,161
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Pension Commitments
The company operates a defined contribution pension scheme for the employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £449 (prior year £130) were due to the fund. They are included in Other Creditors.
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