Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false true No description of principal activity 1 April 2025 31 March 2026 31 March 2026 SC245695 Mr Ian Cummings iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC245695 2025-03-31 SC245695 2026-03-31 SC245695 2025-04-01 2026-03-31 SC245695 frs-core:CurrentFinancialInstruments 2026-03-31 SC245695 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC245695 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC245695 frs-bus:Micro-entities 2025-04-01 2026-03-31 SC245695 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC245695 frs-bus:Director1 2025-04-01 2026-03-31 SC245695 2024-03-31 SC245695 2025-03-31 SC245695 2024-04-01 2025-03-31 SC245695 frs-core:CurrentFinancialInstruments 2025-03-31
Registered number: SC245695
Ian S. Cummings Ltd.
Financial Statements
For The Year Ended 31 March 2026
James Fraser & Co Ltd
Accountants & Tax Advisors
Unit 3 Barry Business Centre
Main Street, Barry
Carnoustie
Angus
DD7 7RP
Ian S. Cummings Ltd.
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC245695

| 2026 | 2025
--- | --- | ---
|  | £ | £
Fixed assets |  | 5,532 | 10,629
Current assets |  | 28,687 | 34,095
Creditors: Amounts Falling Due Within One Year |  | (12,964 ) | (11,835 )
NET CURRENT ASSETS |  | 15,723 | 22,260
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 21,255 | 32,889
Accruals and deferred income |  | (880 ) | (1,068 )
NET ASSETS |  | 20,375 | 31,821
CAPITAL AND RESERVES |  | 20,375 | 31,821

## Notes

1. General Information
Ian S. Cummings Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC245695 . The registered office is 11 Panbride Road, Carnoustie, Angus, DD7 6HS.
2. Average Number of Employees
1Average number of employees, including directors, during the year was as follows: 1 (2025: 1)
1 1
For the year 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Ian Cummings Director
22 June 2026