Acorah Software Products - Accounts Production 19.2.450 false true true false 8 October 2024 31 October 2025 31 October 2025 SC825236 Mr C Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC825236 2024-10-07 SC825236 2025-10-31 SC825236 2024-10-08 2025-10-31 SC825236 frs-core:CurrentFinancialInstruments 2025-10-31 SC825236 frs-core:ShareCapital 2024-10-07 SC825236 frs-core:ShareCapital 2025-10-31 SC825236 frs-core:RetainedEarningsAccumulatedLosses 2024-10-08 2025-10-31 SC825236 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-07 SC825236 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC825236 frs-bus:PrivateLimitedCompanyLtd 2024-10-08 2025-10-31 SC825236 frs-bus:FilletedAccounts 2024-10-08 2025-10-31 SC825236 frs-bus:SmallEntities 2024-10-08 2025-10-31 SC825236 frs-bus:AuditExempt-NoAccountantsReport 2024-10-08 2025-10-31 SC825236 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-08 2025-10-31 SC825236 frs-bus:Director1 2024-10-08 2025-10-31 SC825236 frs-bus:Director1 2024-10-07 SC825236 frs-bus:Director1 2025-10-31 SC825236 frs-countries:Scotland 2024-10-08 2025-10-31
Registered number: SC825236
CIR SCOTLAND LTD
Unaudited Financial Statements
For the Period 8 October 2024 to 31 October 2025
GMH Chartered Accountants
Pavilion 3, Suite 2
St James Business Park
Paisley
Renfrewshire
PA3 3BB
CIR SCOTLAND LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3—5

Page 1
CIR SCOTLAND LTD
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC825236

| 31 October 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 12,683 |
Cash at bank and in hand |  | 790 |
|  | 13,473 |
Creditors: Amounts Falling Due Within One Year | 5 | (8,281 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,192
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,192
NET ASSETS |  |  | 5,192
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Profit and Loss Account |  |  | 5,092
SHAREHOLDERS' FUNDS |  |  | 5,192

For the period ending 31 October 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 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 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 C Campbell Director
07/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 1
Page 2
CIR SCOTLAND LTD
Statement of Changes in Equity
For the Period 8 October 2024 to 31 October 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 8 October 2024 | 100 | - | 100
Profit for the period and total comprehensive income | - | 35,092 | 35,092
Dividends paid | - | (30,000) | (30,000)
As at 31 October 2025 | 100 | 5,092 | 5,192

Page 2
Page 3
CIR SCOTLAND LTD
Notes to the Financial Statements
For the Period 8 October 2024 to 31 October 2025
Notes to the Financial Statements
1. General Information
CIR SCOTLAND LTD is a private company, limited by shares, incorporated in Scotland, registered number SC825236 . The registered office is Pavilion 3, Suite 2, St James Business Park, Paisley, Scotland, PA3 3BB.
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. Significant judgements and estimations
The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company’s accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates of judgements used in the preparation of these financial statements.
2.4. 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.
2.5. Financial Instruments
Trade and other debtors / creditors
Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.
Cash and cash equivalents
Cash and cash equivalents comprise cash balances and call deposits.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised within profit and loss.
For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the assets carrying amount and the present value of estimated future cash flows discounted at the assets original effective interest rate. If a financial asset has a variable interest rate, the discount rate of measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the assets carrying amount and the best estimate of the amount that the company would receive for the asset if it were sold at the balance sheet date.
Page 3
Page 4
CIR SCOTLAND LTD
Notes to the Financial Statements (continued)
For the Period 8 October 2024 to 31 October 2025
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Debtors

| 31 October 2025
--- | ---
| £
Due within one year
Prepayments and accrued income | 223
Other taxes and social security | 14
Director's loan account | 12,446
| 12,683

5. Creditors: Amounts Falling Due Within One Year

| 31 October 2025
--- | ---
| £
Corporation tax | 8,281

6. Share Capital

| 31 October 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 4
Page 5
CIR SCOTLAND LTD
Notes to the Financial Statements (continued)
For the Period 8 October 2024 to 31 October 2025
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 8 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Christopher Campbell | - | 55,492 | 43,045 | - | 12,447

The above loan is unsecured, interest bearing and repayable on demand.
Page 5