Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC413962 Mr D J Simpson D J Simpson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC413962 2025-01-31 SC413962 2026-01-31 SC413962 2025-02-01 2026-01-31 SC413962 frs-core:CurrentFinancialInstruments 2026-01-31 SC413962 frs-core:BetweenOneFiveYears 2026-01-31 SC413962 frs-core:ComputerEquipment 2026-01-31 SC413962 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC413962 frs-core:ComputerEquipment 2025-01-31 SC413962 frs-core:FurnitureFittings 2026-01-31 SC413962 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC413962 frs-core:FurnitureFittings 2025-01-31 SC413962 frs-core:PlantMachinery 2026-01-31 SC413962 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC413962 frs-core:PlantMachinery 2025-01-31 SC413962 frs-core:WithinOneYear 2026-01-31 SC413962 frs-core:ShareCapital 2026-01-31 SC413962 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC413962 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC413962 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC413962 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC413962 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC413962 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC413962 1 2025-02-01 2026-01-31 SC413962 frs-bus:Director1 2025-02-01 2026-01-31 SC413962 frs-countries:Scotland 2025-02-01 2026-01-31 SC413962 2024-01-31 SC413962 2025-01-31 SC413962 2024-02-01 2025-01-31 SC413962 frs-core:CurrentFinancialInstruments 2025-01-31 SC413962 frs-core:BetweenOneFiveYears 2025-01-31 SC413962 frs-core:WithinOneYear 2025-01-31 SC413962 frs-core:ShareCapital 2025-01-31 SC413962 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC413962
ISO-EASY LTD
Unaudited Financial Statements
For The Year Ended 31 January 2026
GMH Chartered Accountants
Pavilion 3, Suite 2
St James Business Park
Paisley
Renfrewshire
PA3 3BB
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr D J Simpson
Company Number SC413962
Registered Office 27 Ellon Way
Paisley
Scotland
PA3 4BW
Accountants GMH Chartered Accountants
Pavilion 3, Suite 2
St James Business Park
Paisley
Renfrewshire
PA3 3BB
Page 1
Page 2
Balance Sheet
Registered number: SC413962
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,736 4,498
3,736 4,498
CURRENT ASSETS
Debtors 5 5,209 3,873
Cash at bank and in hand 70,427 49,126
75,636 52,999
Creditors: Amounts Falling Due Within One Year 6 (19,940 ) (14,693 )
NET CURRENT ASSETS (LIABILITIES) 55,696 38,306
TOTAL ASSETS LESS CURRENT LIABILITIES 59,432 42,804
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (710 ) (854 )
NET ASSETS 58,722 41,950
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 58,720 41,948
SHAREHOLDERS' FUNDS 58,722 41,950
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For the year ending 31 January 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 Profit and Loss Account.
On behalf of the board
Mr D J Simpson
Director
08/07/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ISO-EASY LTD is a private company, limited by shares, incorporated in Scotland, registered number SC413962 . The registered office is 27 Ellon Way, Paisley, Scotland, PA3 4BW.
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. Significant judgements and estimations
The preparation of the financial statements in compliance with FRS102 requires the use of certain critical accounting estimates.  It also requires management to exercise judgement in applying the company's accounting policies.  The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates or judgements used in th preparation of these financial statements.
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.
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
Fixtures & Fittings 25% Straight line
Computer Equipment 33% Straight line
2.5. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors.  These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment.  If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 5,244 - 1,612 6,856
Additions - 517 - 517
As at 31 January 2026 5,244 517 1,612 7,373
Depreciation
As at 1 February 2025 1,557 - 801 2,358
Provided during the period 922 43 314 1,279
As at 31 January 2026 2,479 43 1,115 3,637
Net Book Value
As at 31 January 2026 2,765 474 497 3,736
As at 1 February 2025 3,687 - 811 4,498
5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 5,148 3,873
Other taxes and social security 61 -
5,209 3,873
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 192 2
Corporation tax 14,931 8,012
VAT 4,257 4,254
Other creditors 55 -
Director's loan account 505 2,425
19,940 14,693
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 710 854
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Page 6
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 10,685 10,685
Later than one year and not later than five years 1,781 12,466
12,466 23,151
10. Related Party Transactions
During the year the director operated a loan account.  At the balance sheet date, the company owed the director £507 (2025:- £2,425) with the balance being disclosed within Other Creditors.
11. Ultimate Controlling Party
The company's ultimate controlling party is D J Simpson by virtue of his ownership of 100% of the issued share capital in the company.
Page 6