Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC720495 Mr Mark Caulfield Dr Zoe Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC720495 2025-03-31 SC720495 2026-03-31 SC720495 2025-04-01 2026-03-31 SC720495 frs-core:Non-currentFinancialInstruments 2026-03-31 SC720495 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC720495 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC720495 frs-core:ShareCapital 2026-03-31 SC720495 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC720495 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC720495 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC720495 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC720495 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC720495 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC720495 frs-bus:Director1 2025-04-01 2026-03-31 SC720495 frs-bus:Director2 2025-04-01 2026-03-31 SC720495 frs-countries:Scotland 2025-04-01 2026-03-31 SC720495 2024-03-31 SC720495 2025-03-31 SC720495 2024-04-01 2025-03-31 SC720495 frs-core:Non-currentFinancialInstruments 2025-03-31 SC720495 frs-core:ShareCapital 2025-03-31 SC720495 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC720495
Rethink Carbon Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
C.I.K. Accounting Solutions
Rethink Carbon Limited
Contents
Contents

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

Page 1
Rethink Carbon Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC720495

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets |  |  | 319,970 |  | 243,685
Tangible Assets |  |  | 7,210 |  | 2,644
|  |  | 327,180 |  | 246,329
CURRENT ASSETS
Debtors |  | 513 |  | 23,672 |
Cash at bank and in hand |  | 67,860 |  | 26,021 |
|  | 68,373 |  | 49,693 |
Creditors: Amounts Falling Due Within One Year |  | (76,830 ) |  | (35,275 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,457 ) |  | 14,418
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 318,723 |  | 260,747
Creditors: Amounts Falling Due After More Than One Year |  |  | (259,209 ) |  | (284,667 )
NET ASSETS/(LIABILITIES) |  |  | 59,514 |  | (23,920 )
CAPITAL AND RESERVES
Called up share capital | 4 |  | 1 |  | 1
Profit and Loss Account |  |  | 59,513 |  | (23,921 )
SHAREHOLDERS' FUNDS |  |  | 59,514 |  | (23,920)

Page 1
Page 2
Rethink Carbon Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Mark Caulfield Director
10/07/2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Rethink Carbon Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Rethink Carbon Limited is a private company, limited by shares, incorporated in Scotland, registered number SC720495 . The registered office is 12 Dalfaber Park, Aviemore, PH22 1QF.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to the profit and loss account on a straight line basis over their expected useful economic life of 5 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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 | 25% Reducing balance
Computer Equipment | 25% Reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3