Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC518860 Mr Bartlomiej Bury Mrs Aneta Bury Mr Bartlomiej Bury Bartlomiej Bury true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC518860 2024-10-31 SC518860 2025-10-31 SC518860 2024-11-01 2025-10-31 SC518860 frs-core:CurrentFinancialInstruments 2025-10-31 SC518860 frs-core:Non-currentFinancialInstruments 2025-10-31 SC518860 frs-core:BetweenOneFiveYears 2025-10-31 SC518860 frs-core:ComputerEquipment 2025-10-31 SC518860 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC518860 frs-core:ComputerEquipment 2024-10-31 SC518860 frs-core:FurnitureFittings 2025-10-31 SC518860 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC518860 frs-core:FurnitureFittings 2024-10-31 SC518860 frs-core:MotorVehicles 2025-10-31 SC518860 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC518860 frs-core:MotorVehicles 2024-10-31 SC518860 frs-core:PlantMachinery 2025-10-31 SC518860 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC518860 frs-core:PlantMachinery 2024-10-31 SC518860 frs-core:WithinOneYear 2025-10-31 SC518860 frs-core:ShareCapital 2025-10-31 SC518860 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC518860 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC518860 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC518860 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC518860 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC518860 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC518860 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 SC518860 frs-bus:OrdinaryShareClass1 2025-10-31 SC518860 1 2024-11-01 2025-10-31 SC518860 frs-bus:Director1 2024-11-01 2025-10-31 SC518860 frs-bus:Director1 2024-10-31 SC518860 frs-bus:Director1 2025-10-31 SC518860 frs-bus:Director2 2024-11-01 2025-10-31 SC518860 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 SC518860 frs-core:CurrentFinancialInstruments 1 2025-10-31 SC518860 frs-countries:Scotland 2024-11-01 2025-10-31 SC518860 2023-10-31 SC518860 2024-10-31 SC518860 2023-11-01 2024-10-31 SC518860 frs-core:CurrentFinancialInstruments 2024-10-31 SC518860 frs-core:Non-currentFinancialInstruments 2024-10-31 SC518860 frs-core:BetweenOneFiveYears 2024-10-31 SC518860 frs-core:WithinOneYear 2024-10-31 SC518860 frs-core:ShareCapital 2024-10-31 SC518860 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC518860 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31 SC518860 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: SC518860
Jezyk The Hedgehog Limited
Financial Statements
For The Year Ended 31 October 2025
Gillespie's Fife
Jezyk The Hedgehog Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Jezyk The Hedgehog Limited
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Jezyk The Hedgehog Limited For The Year Ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jezyk The Hedgehog Limited For The Year Ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
This report is made solely to the directors of Jezyk The Hedgehog Limited , as a body, in accordance with the terms of our engagement letter dated 08 August 2016. Our work has been undertaken solely to prepare for your approval the accounts of Jezyk The Hedgehog Limited and state those matters that we have agreed to state to the directors of Jezyk The Hedgehog Limited , as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jezyk The Hedgehog Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Jezyk The Hedgehog 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 Jezyk The Hedgehog Limited . You consider that Jezyk The Hedgehog Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Jezyk The Hedgehog 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.

1st July 2026

Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
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Jezyk The Hedgehog Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC518860

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 40,295 |  | 16,794
|  |  | 40,295 |  | 16,794
CURRENT ASSETS
Stocks | 5 | 56,000 |  | 41,000 |
Debtors | 6 | 61,066 |  | 39,870 |
Cash at bank and in hand |  | 25,878 |  | 9,659 |
|  | 142,944 |  | 90,529 |
Creditors: Amounts Falling Due Within One Year | 7 | (149,054 ) |  | (95,920 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,110 ) |  | (5,391 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,185 |  | 11,403
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (47,510 ) |  | (42,540 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,656 ) |  | (4,199 )
NET LIABILITIES |  |  | (20,981 ) |  | (35,336 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | (20,983 ) |  | (35,338 )
SHAREHOLDERS' FUNDS |  |  | (20,981) |  | (35,336)

Page 2
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Jezyk The Hedgehog Limited
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 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 Bartlomiej Bury Director
1st July 2026

The notes on pages 4 to 7 form part of these financial statements.
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Jezyk The Hedgehog Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Jezyk The Hedgehog Limited is a private company, limited by shares, incorporated in Scotland, registered number SC518860 . The registered office is 16 High Street, Kirkcaldy, Fife, KY1 1LU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 20% RB
Motor Vehicles | 25% RB
Fixtures & Fittings | 20% RB
Computer Equipment | 25% RB

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Corporation 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 year 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.
...CONTINUED
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Jezyk The Hedgehog Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 13)
14 13
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 25,862 | 6,000 | 17,776 | 3,333 | 52,971
Additions | - | 35,350 | - | 641 | 35,991
As at 31 October 2025 | 25,862 | 41,350 | 17,776 | 3,974 | 88,962
Depreciation
As at 1 November 2024 | 15,044 | 4,577 | 14,498 | 2,058 | 36,177
Provided during the period | 2,164 | 9,194 | 655 | 477 | 12,490
As at 31 October 2025 | 17,208 | 13,771 | 15,153 | 2,535 | 48,667
Net Book Value
As at 31 October 2025 | 8,654 | 27,579 | 2,623 | 1,439 | 40,295
As at 1 November 2024 | 10,818 | 1,423 | 3,278 | 1,275 | 16,794

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 56,000 |  | 41,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 3,225 |  | 4,256
Other debtors | 7,010 |  | 10,709
VAT | 3,825 |  | 3,336
Directors' loan accounts | 47,006 |  | 21,569
| 61,066 |  | 39,870

Page 5
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Jezyk The Hedgehog Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,684 |  | -
Trade creditors | 32,908 |  | 30,219
Bank loans and overdrafts | 76,583 |  | 19,922
Corporation tax | 6,092 |  | 23,196
Other taxes and social security | 3,146 |  | 1,782
Net wages | 19,604 |  | 16,949
Pension liability | 834 |  | 857
Accruals and deferred income | 3,203 |  | 2,995
| 149,054 |  | 95,920

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 22,837 |  | -
Bank loans | 24,673 |  | 42,540
| 47,510 |  | 42,540

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 6,684 |  | -
Later than one year and not later than five years | 22,837 |  | -
| 29,521 |  | -
| 29,521 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1 each | 2 |  | 2

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors.

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Bartlomiej Bury | 21,569 | 102,929 | 77,492 | - | 47,006

The above loan is unsecured, interest free and repayable on demand.
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Jezyk The Hedgehog Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
12. Ultimate Controlling Party
The company's ultimate controlling party is Bartlomiej Bury by virtue of his ownership of 100% of the issued share capital in the company.
Page 7