Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC276431 Thomas Slight Irene Slight Mr T and Mrs I Slight true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC276431 2024-11-30 SC276431 2025-11-30 SC276431 2024-12-01 2025-11-30 SC276431 frs-core:CurrentFinancialInstruments 2025-11-30 SC276431 frs-core:FurnitureFittings 2025-11-30 SC276431 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC276431 frs-core:FurnitureFittings 2024-11-30 SC276431 frs-core:NetGoodwill 2025-11-30 SC276431 frs-core:NetGoodwill 2024-12-01 2025-11-30 SC276431 frs-core:NetGoodwill 2024-11-30 SC276431 frs-core:ShareCapital 2025-11-30 SC276431 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC276431 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC276431 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC276431 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC276431 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC276431 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC276431 1 2024-12-01 2025-11-30 SC276431 frs-bus:Director1 2024-12-01 2025-11-30 SC276431 frs-bus:Director1 2024-11-30 SC276431 frs-bus:Director1 2025-11-30 SC276431 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 SC276431 frs-countries:Scotland 2024-12-01 2025-11-30 SC276431 2023-11-30 SC276431 2024-11-30 SC276431 2023-12-01 2024-11-30 SC276431 frs-core:CurrentFinancialInstruments 2024-11-30 SC276431 frs-core:ShareCapital 2024-11-30 SC276431 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC276431
Accounting Services Fife Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Accounting Services Fife Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
Accounting Services Fife Ltd
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: SC276431

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 6 | 20,552 |  | 52,489 |
Cash at bank and in hand |  | 27,653 |  | 6,956 |
|  | 48,205 |  | 59,445 |
Creditors: Amounts Falling Due Within One Year | 7 | (16,078 ) |  | (17,140 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 32,127 |  | 42,305
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 32,127 |  | 42,305
NET ASSETS |  |  | 32,127 |  | 42,305
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Income Statement |  |  | 32,125 |  | 42,303
SHAREHOLDERS' FUNDS |  |  | 32,127 |  | 42,305

For the year ending 30 November 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 Income Statement.
On behalf of the board

Thomas Slight Director
27th June 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Accounting Services Fife Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Accounting Services Fife Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC276431 . The registered office is 11 Boreland Park, Inverkeithing, Fife, KY11 1ES.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 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:

Fixtures & Fittings | 25% straight line basis

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 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 asset reflects 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 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.
Page 2
Page 3
Accounting Services Fife Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 30,000
As at 30 November 2025 | 30,000
Amortisation
As at 1 December 2024 | 30,000
As at 30 November 2025 | 30,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 December 2024 | 538
As at 30 November 2025 | 538
Depreciation
As at 1 December 2024 | 538
As at 30 November 2025 | 538
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts recoverable on contracts | 8,778 |  | 1,476
Corporation tax recoverable assets | 11,774 |  | 11,774
Director's loan account | - |  | 39,239
| 20,552 |  | 52,489

Page 3
Page 4
Accounting Services Fife Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 16,078 |  | 17,140

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Directors Advances, Credits and Guarantees
Included within Debtors is a loan to the director.

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Thomas Slight | 39,239 | - | 39,239 | - | -

The above loan was unsecured and repayable on demand. The loan has now been fully repaid. Interest of £529 has been charged based on the prevailing market rates.
10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 68,924 |  | 60,811

11. Ultimate Controlling Party
The company's ultimate controlling party is Mr T and Mrs I Slight by virtue of their ownership of 100% of the issued share capital in the company.
Page 4