Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC676994 Mrs S Averbuch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC676994 2024-12-31 SC676994 2025-12-31 SC676994 2025-01-01 2025-12-31 SC676994 frs-core:CurrentFinancialInstruments 2025-12-31 SC676994 frs-core:ShareCapital 2025-12-31 SC676994 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC676994 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC676994 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC676994 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC676994 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC676994 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC676994 frs-bus:Director1 2025-01-01 2025-12-31 SC676994 frs-countries:Scotland 2025-01-01 2025-12-31 SC676994 2023-12-31 SC676994 2024-12-31 SC676994 2024-01-01 2024-12-31 SC676994 frs-core:CurrentFinancialInstruments 2024-12-31 SC676994 frs-core:ShareCapital 2024-12-31 SC676994 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC676994
Ennclick Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Ennclick Ltd
Contents
Contents

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

Page 1
Ennclick Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC676994

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 889 |  | 2,005 |
Cash at bank and in hand |  | 3,537 |  | 5,314 |
|  | 4,426 |  | 7,319 |
Creditors: Amounts Falling Due Within One Year | 5 | (4,314 ) |  | (2,794 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 112 |  | 4,525
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 112 |  | 4,525
NET ASSETS |  |  | 112 |  | 4,525
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 12 |  | 4,425
SHAREHOLDERS' FUNDS |  |  | 112 |  | 4,525

For the year ending 31 December 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 her 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

Mrs S Averbuch Director
24 June 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Ennclick Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ennclick Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC676994 . The registered office is Argyll House, Quarrywood Court, Livingston, West Lothian, EH54 6AX.
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. 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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 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 year, 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 year was: 1 (2024: 1)
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Page 3
Ennclick Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 150 |  | 1,800
Other debtors | 739 |  | 205
| 889 |  | 2,005

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | (1 )
Other creditors | 4,315 |  | 274
Taxation and social security | - |  | 2,521
| 4,314 |  | 2,794

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.
8. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 1,750 |  | 7,500

9. Related Party Transactions
The company operates a loan account with the director, S Averbuch.
During the year, the director advanced loans totalling £4,041 to the company. At the year end, the balance due to the director was £4,315 (2024: £274). This loan is unsecured, interest free and has no fixed repayment terms.
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