Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC672821 Mr A Nicol Mrs J Nicol Mrs J Nicol true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC672821 2025-03-31 SC672821 2026-03-31 SC672821 2025-04-01 2026-03-31 SC672821 frs-core:CurrentFinancialInstruments 2026-03-31 SC672821 frs-core:ComputerEquipment 2026-03-31 SC672821 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC672821 frs-core:ComputerEquipment 2025-03-31 SC672821 frs-core:ShareCapital 2026-03-31 SC672821 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC672821 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC672821 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC672821 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC672821 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC672821 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC672821 1 2025-04-01 2026-03-31 SC672821 frs-bus:Director1 2025-04-01 2026-03-31 SC672821 frs-bus:Director1 2025-03-31 SC672821 frs-bus:Director1 2026-03-31 SC672821 frs-bus:Director2 2025-04-01 2026-03-31 SC672821 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC672821 frs-countries:Scotland 2025-04-01 2026-03-31 SC672821 2024-03-31 SC672821 2025-03-31 SC672821 2024-04-01 2025-03-31 SC672821 frs-core:CurrentFinancialInstruments 2025-03-31 SC672821 frs-core:ShareCapital 2025-03-31 SC672821 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC672821
Jenico Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nuvo Scotland Limited
Jenico Services Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Jenico Services Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Jenico Services Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jenico Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Jenico Services Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Jenico Services Limited and state those matters that we have agreed to state to the directors of Jenico Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jenico Services Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Jenico Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jenico Services Limited . You consider that Jenico Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jenico Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1 July 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Jenico Services Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC672821

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,748 |  | 2,032
|  |  | 1,748 |  | 2,032
CURRENT ASSETS
Debtors | 5 | 42,961 |  | 28,100 |
Cash at bank and in hand |  | 4,098 |  | 9,709 |
|  | 47,059 |  | 37,809 |
Creditors: Amounts Falling Due Within One Year | 6 | (42,613 ) |  | (39,825 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,446 |  | (2,016 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,194 |  | 16
NET ASSETS |  |  | 6,194 |  | 16
CAPITAL AND RESERVES
Called up share capital |  |  | 4 |  | 4
Profit and Loss Account |  |  | 6,190 |  | 12
SHAREHOLDERS' FUNDS |  |  | 6,194 |  | 16

Page 2
Page 3
Jenico Services Limited
Balance Sheet (continued)
As At 31 March 2026
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 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.
The financial statements were approved by the board of directors on 1 July 2026 and were signed on its behalf by:

Mr A Nicol Director
1 July 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Jenico Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Jenico Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC672821 . The registered office is 5 Broompark, Cults, Aberdeen, AB15 9NF.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
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
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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 | 25% on reducing balance

2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Page 4
Page 5
Jenico Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 4,702
Additions | 250
As at 31 March 2026 | 4,952
Depreciation
As at 1 April 2025 | 2,670
Provided during the period | 534
As at 31 March 2026 | 3,204
Net Book Value
As at 31 March 2026 | 1,748
As at 1 April 2025 | 2,032

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,683 |  | -
Prepayments and accrued income | - |  | 8,501
Other debtors | 4,946 |  | 4,946
Directors' loan accounts | 9,999 |  | 14,653
Amounts owed by associates | 8,333 |  | -
| 42,961 |  | 28,100

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2,293
Corporation tax | 30,645 |  | 10,964
Other taxes and social security | 933 |  | 10,771
Other creditors | 11,035 |  | 15,797
| 42,613 |  | 39,825

Page 5
Page 6
Jenico Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Alistair Nicol | 14,653 | 14,604 | (19,258 ) | - | 9,999

The above loan is interest free and has no fixed repayment terms.
8. Related Party Transactions
Jenico Property Limited is a company under control of one of the directors.
During the year, the company paid expenses on behalf of Jenico Property Limited of £8,333 (2025: £nil). As at 31 March 2026, the company was owed a balance of £8,333 (2025: £nil) from Jenico Property Limited in respect of these expenses.
9. Ultimate Controlling Party
The ultimate controlling party is A Nicol.
Page 6