Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC694771 Mr Sergiu Timar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC694771 2025-04-30 SC694771 2026-04-30 SC694771 2025-05-01 2026-04-30 SC694771 frs-core:CurrentFinancialInstruments 2026-04-30 SC694771 frs-core:ComputerEquipment 2026-04-30 SC694771 frs-core:ComputerEquipment 2025-05-01 2026-04-30 SC694771 frs-core:ComputerEquipment 2025-04-30 SC694771 frs-core:RevaluationReserve 2025-05-01 2026-04-30 SC694771 frs-core:RevaluationReserve 2025-04-30 SC694771 frs-core:RevaluationReserve 2026-04-30 SC694771 frs-core:ShareCapital 2026-04-30 SC694771 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 SC694771 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 SC694771 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC694771 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC694771 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC694771 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC694771 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC694771 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC694771 frs-core:CostValuation 2025-04-30 SC694771 frs-core:AdditionsToInvestments 2026-04-30 SC694771 frs-core:RevaluationsIncreaseDecreaseInInvestments 2026-04-30 SC694771 frs-core:CostValuation 2026-04-30 SC694771 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 SC694771 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 SC694771 frs-bus:Director1 2025-05-01 2026-04-30 SC694771 frs-countries:Scotland 2025-05-01 2026-04-30 SC694771 2024-04-30 SC694771 2025-04-30 SC694771 2024-05-01 2025-04-30 SC694771 frs-core:CurrentFinancialInstruments 2025-04-30 SC694771 frs-core:RevaluationReserve 2025-04-30 SC694771 frs-core:ShareCapital 2025-04-30 SC694771 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC694771
Sergcamtv Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
14 Newton Place
Glasgow
G3 7PY
Sergcamtv Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Sergcamtv Limited
Statement of Financial Position
As At 30 April 2026
Statement of Financial Position
Registered number: SC694771

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,669 |  | 3,559
Investments | 5 |  | 12,407 |  | 8,700
|  |  | 15,076 |  | 12,259
CURRENT ASSETS
Debtors | 6 | 9,156 |  | 5,940 |
Cash at bank and in hand |  | 15,636 |  | 26,367 |
|  | 24,792 |  | 32,307 |
Creditors: Amounts Falling Due Within One Year | 7 | (17,039 ) |  | (9,268 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,753 |  | 23,039
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 22,829 |  | 35,298
NET ASSETS |  |  | 22,829 |  | 35,298
CAPITAL AND RESERVES
Called up share capital | 8 |  | 101 |  | 101
Revaluation reserve | 9 |  | (2,864 ) |  | -
Income Statement |  |  | 25,592 |  | 35,197
SHAREHOLDERS' FUNDS |  |  | 22,829 |  | 35,298

Page 1
Page 2
Sergcamtv Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr Sergiu Timar Director
16th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sergcamtv Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Sergcamtv Limited is a private company, limited by shares, incorporated in Scotland, registered number SC694771 . The registered office is 14 Newton Place, Gallone & Co, Glasgow, G3 7PY.
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 rendering of services.
2.3. 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:

Computer Equipment | 25% Reducing Balance

2.4. 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: NIL (2025: NIL)
- -
Page 3
Page 4
Sergcamtv Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2025 | 9,958
As at 30 April 2026 | 9,958
Depreciation
As at 1 May 2025 | 6,399
Provided during the period | 890
As at 30 April 2026 | 7,289
Net Book Value
As at 30 April 2026 | 2,669
As at 1 May 2025 | 3,559

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 May 2025 | 8,700
Additions | 6,571
Revaluations | (2,864 )
As at 30 April 2026 | 12,407
Provision
As at 1 May 2025 | -
As at 30 April 2026 | -
Net Book Value
As at 30 April 2026 | 12,407
As at 1 May 2025 | 8,700

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,156 |  | 5,940

Page 4
Page 5
Sergcamtv Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 6,748 |  | 7,997
Accruals and deferred income | 1,320 |  | 1,200
Director's loan account | 8,971 |  | 71
| 17,039 |  | 9,268

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

9. Reserves

| Revaluation reserve | Income Statement
--- | --- | ---
| £ | £
As at 1 May 2025 | - | 35,197
Profit for year | - | 27,895
Deficit on revaluation | (2,864) | -
Other comprehensive income for the year | (2,864 ) | -
Total comprehensive income for the year | (2,864) | 27,895
Dividends paid | - | (37,500)
As at 30 April 2026 | (2,864 ) | 25,592

Page 5