Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC676532 Dr Nicandro Porcelli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC676532 2024-10-31 SC676532 2025-10-31 SC676532 2024-11-01 2025-10-31 SC676532 frs-core:CurrentFinancialInstruments 2025-10-31 SC676532 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 SC676532 frs-core:FurnitureFittings 2025-10-31 SC676532 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC676532 frs-core:FurnitureFittings 2024-10-31 SC676532 frs-core:OtherResidualIntangibleAssets 2025-10-31 SC676532 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 SC676532 frs-core:OtherResidualIntangibleAssets 2024-10-31 SC676532 frs-core:PlantMachinery 2025-10-31 SC676532 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC676532 frs-core:PlantMachinery 2024-10-31 SC676532 frs-core:ShareCapital 2025-10-31 SC676532 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC676532 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC676532 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC676532 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC676532 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC676532 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC676532 frs-bus:Director1 2024-11-01 2025-10-31 SC676532 frs-countries:Scotland 2024-11-01 2025-10-31 SC676532 2023-10-31 SC676532 2024-10-31 SC676532 2023-11-01 2024-10-31 SC676532 frs-core:CurrentFinancialInstruments 2024-10-31 SC676532 frs-core:ShareCapital 2024-10-31 SC676532 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC676532
Pomona Prefect Ltd
Financial Statements
For The Year Ended 31 October 2025
Orcadia
1-3 East Road
Kirkwall
Orkney
KW15 1HZ
Pomona Prefect Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Pomona Prefect Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC676532

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 15,801 |  | 18,901
Tangible Assets | 5 |  | 33,349 |  | 38,899
|  |  | 49,150 |  | 57,800
CURRENT ASSETS
Debtors | 6 | 1,724 |  | 1,713 |
Cash at bank and in hand |  | 3,044 |  | 1,714 |
|  | 4,768 |  | 3,427 |
Creditors: Amounts Falling Due Within One Year | 7 | (67,559 ) |  | (63,807 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (62,791 ) |  | (60,380 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (13,641 ) |  | (2,580 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (1,058 )
NET LIABILITIES |  |  | (13,641 ) |  | (3,638 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 32 |  | 32
Profit and Loss Account |  |  | (13,673 ) |  | (3,670 )
SHAREHOLDERS' FUNDS |  |  | (13,641) |  | (3,638)

Page 1
Page 2
Pomona Prefect Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year 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 members have 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

Dr Nicandro Porcelli Director
8 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Pomona Prefect Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Pomona Prefect Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC676532 . The registered office is Ellerslie, Stronsay, Orkney, KW17 2AE.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is a fishing licence. It is amortised to the profit and loss account over its estimated economic life of10 years.
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:

Plant & Machinery | 15% on reducung balance
Boat | 10% on cost

Page 3
Page 4
Pomona Prefect Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors re initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | 31,000
As at 31 October 2025 | 31,000

...CONTINUED
Page 4
Page 5
Pomona Prefect Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Amortisation
As at 1 November 2024 | 12,099
Provided during the period | 3,100
As at 31 October 2025 | 15,199
Net Book Value
As at 31 October 2025 | 15,801
As at 1 November 2024 | 18,901

5. Tangible Assets

| Plant & Machinery | Boat | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 23,286 | 32,608 | 55,894
Additions | 330 | - | 330
As at 31 October 2025 | 23,616 | 32,608 | 56,224
Depreciation
As at 1 November 2024 | 7,317 | 9,678 | 16,995
Provided during the period | 2,440 | 3,440 | 5,880
As at 31 October 2025 | 9,757 | 13,118 | 22,875
Net Book Value
As at 31 October 2025 | 13,859 | 19,490 | 33,349
As at 1 November 2024 | 15,969 | 22,930 | 38,899

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 240 |  | 29
Other debtors | 1,484 |  | 1,684
| 1,724 |  | 1,713

Page 5
Page 6
Pomona Prefect Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 19
Other creditors | 62,123 |  | 63,788
Taxation and social security | 5,436 |  | -
| 67,559 |  | 63,807

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 32 |  | 32

Page 6