Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 25 April 2024 false 1 May 2025 30 April 2026 30 April 2026 SC808320 Mr Christopher Deeney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC808320 2025-04-30 SC808320 2026-04-30 SC808320 2025-05-01 2026-04-30 SC808320 frs-core:CurrentFinancialInstruments 2026-04-30 SC808320 frs-core:Non-currentFinancialInstruments 2026-04-30 SC808320 frs-core:RevaluationReserve 2025-05-01 2026-04-30 SC808320 frs-core:RevaluationReserve 2025-04-30 SC808320 frs-core:RevaluationReserve 2026-04-30 SC808320 frs-core:ShareCapital 2026-04-30 SC808320 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 SC808320 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 SC808320 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC808320 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC808320 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC808320 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC808320 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC808320 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC808320 frs-bus:Director1 2025-05-01 2026-04-30 SC808320 frs-countries:Scotland 2025-05-01 2026-04-30 SC808320 2024-04-24 SC808320 2025-04-30 SC808320 2024-04-25 2025-04-30 SC808320 frs-core:CurrentFinancialInstruments 2025-04-30 SC808320 frs-core:Non-currentFinancialInstruments 2025-04-30 SC808320 frs-core:RevaluationReserve 2025-04-30 SC808320 frs-core:ShareCapital 2025-04-30 SC808320 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC808320
SOFCAL Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
SOFCAL Holdings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
SOFCAL Holdings Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: SC808320

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 500,000 |  | 344,004
|  |  | 500,000 |  | 344,004
CURRENT ASSETS
Debtors | 5 | 17,246 |  | 100 |
Cash at bank and in hand |  | 14,840 |  | 1,984 |
|  | 32,086 |  | 2,084 |
Creditors: Amounts Falling Due Within One Year | 6 | (131,982 ) |  | (126,978 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (99,896 ) |  | (124,894 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 400,104 |  | 219,110
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (229,079 ) |  | (233,039 )
NET ASSETS/(LIABILITIES) |  |  | 171,025 |  | (13,929 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 155,996 |  | -
Profit and Loss Account |  |  | 14,929 |  | (14,029 )
SHAREHOLDERS' FUNDS |  |  | 171,025 |  | (13,929)

Page 1
Page 2
SOFCAL Holdings Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 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 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 Christopher Deeney Director
10/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SOFCAL Holdings Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
SOFCAL Holdings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC808320 . The registered office is 40 Milton Road, East Kilbride, G74 5BU.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value have not been recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is 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: 1 (2025: 1)
1 1
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 May 2025 | 344,004
Revaluations | 155,996
As at 30 April 2026 | 500,000

Page 3
Page 4
SOFCAL Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,745 |  | -
Other debtors | 15,501 |  | 100
| 17,246 |  | 100

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,874 |  | 3,954
Amounts owed to group undertakings | 122,571 |  | 122,317
Other creditors | 2,035 |  | 707
Taxation and social security | 3,502 |  | -
| 131,982 |  | 126,978

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 229,079 |  | 233,039

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 232,953 |  | 236,993

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 May 2025 | - | (14,029 )
Profit for year | - | 28,958
Net investment property revaluation reserve | 155,996 | -
Other comprehensive income for the year | 155,996 | -
Total comprehensive income for the year | 155,996 | 28,958
As at 30 April 2026 | 155,996 | 14,929

Page 4
Page 5
SOFCAL Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
11. Related Party Transactions
At the balance sheet date, the company owed £122,571 (2025: £122,317) to MD Electrical Contractors Ltd, a company under the common control of Christopher Deeney. The loan is unsecured, interest-free, and has no fixed date for repayment.
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