Acorah Software Products - Accounts Production 19.3.550 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC180362 Mr C F Keir Mrs E Keir Mr C Keir true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC180362 2024-11-30 SC180362 2025-11-30 SC180362 2024-12-01 2025-11-30 SC180362 frs-core:CurrentFinancialInstruments 2025-11-30 SC180362 frs-core:ComputerEquipment 2025-11-30 SC180362 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC180362 frs-core:ComputerEquipment 2024-11-30 SC180362 frs-core:MotorVehicles 2025-11-30 SC180362 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC180362 frs-core:MotorVehicles 2024-11-30 SC180362 frs-core:ShareCapital 2025-11-30 SC180362 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC180362 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC180362 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC180362 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC180362 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC180362 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC180362 1 2024-12-01 2025-11-30 SC180362 frs-bus:Director1 2024-12-01 2025-11-30 SC180362 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 SC180362 frs-countries:Scotland 2024-12-01 2025-11-30 SC180362 2023-11-30 SC180362 2024-11-30 SC180362 2023-12-01 2024-11-30 SC180362 frs-core:CurrentFinancialInstruments 2024-11-30 SC180362 frs-core:ShareCapital 2024-11-30 SC180362 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC180362
Biocom Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
GMH Chartered Accountants
Pavilion 3, Suite 2
St James Business Park
Paisley
Renfrewshire
PA3 3BB
Biocom Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Biocom Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC180362

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 21,912 |  | 29,326
|  |  | 21,912 |  | 29,326
CURRENT ASSETS
Stocks | 5 | 35,956 |  | 46,581 |
Debtors | 6 | 18,802 |  | 10,101 |
Cash at bank and in hand |  | 113,639 |  | 106,084 |
|  | 168,397 |  | 162,766 |
Creditors: Amounts Falling Due Within One Year | 7 | (54,755 ) |  | (39,550 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 113,642 |  | 123,216
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 135,554 |  | 152,542
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,164 ) |  | (5,322 )
NET ASSETS |  |  | 131,390 |  | 147,220
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 131,290 |  | 147,120
SHAREHOLDERS' FUNDS |  |  | 131,390 |  | 147,220

Page 1
Page 2
Biocom Limited
Balance Sheet (continued)
As At 30 November 2025
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 members have 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 C F Keir Director
07/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Biocom Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Biocom Limited is a private company, limited by shares, incorporated in Scotland, registered number SC180362 . The registered office is 6 Lomond Crescent, Bridge of Weir, PA11 3HJ.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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. Significant judgements and estimations
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based in historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services
provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value
of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods
have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably,
it is probable that the economic benefits associated with the transaction will flow to the entity and the costs
incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of
completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The
stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff
rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is
recognised only to the extent of the expenses recognised that is probable will be recovered.
2.5. 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:

Motor Vehicles | 25% on reducing balance
Computer Equipment | 25% on cost

Page 3
Page 4
Biocom Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises
direct materials and, where applicable, direct labour costs and those overheads that have been incurred in
bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement
cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks
over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or
loss. Reversals of impairment losses are also recognised in profit and loss.
2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12
"Other Financial Instruments Issues" of FRS 102 to all its financial instruments.
Financial instruments are recognised in he company's balance sheet when the company becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intension to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction
price including transaction costs and are subsequently carried at amortised costs using the effective interest
method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest. Financial assets classified as
receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset
of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans loans from fellow group companies and preference
shares that are classified as debt, are initially recognised at transaction price unless the arrangement
constitutes a financing transaction, where the debt instrument is measured at the present value of the future
payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are
not amortised.
Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
2.8. 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.
Page 4
Page 5
Biocom Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.9. 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: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 68,270 | 5,478 | 73,748
As at 30 November 2025 | 68,270 | 5,478 | 73,748
Depreciation
As at 1 December 2024 | 39,469 | 4,953 | 44,422
Provided during the period | 7,200 | 214 | 7,414
As at 30 November 2025 | 46,669 | 5,167 | 51,836
Net Book Value
As at 30 November 2025 | 21,601 | 311 | 21,912
As at 1 December 2024 | 28,801 | 525 | 29,326

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 35,956 |  | 46,581

Page 5
Page 6
Biocom Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,956 |  | 9,501
Other debtors | 846 |  | 600
| 18,802 |  | 10,101

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 29,626 |  | 6,696
Other taxes and social security | 582 |  | 200
VAT | 149 |  | 8,172
Accruals and deferred income | 1,890 |  | 1,890
Director's loan account | 22,508 |  | 22,592
| 54,755 |  | 39,550

8. Share Capital

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

9. Related Party Transactions
During the year the director, Mr C Keir operated a loan account. As at the balance sheet date the loan account position was £22,508 due from the company (2024: £22,592).
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr C Keir by virtue of his ownership of 51% of the issued share capital in the company.
Page 6