Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC673609 C Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC673609 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-03-31 SC673609 2025-03-31 SC673609 2026-03-31 SC673609 2025-04-01 2026-03-31 SC673609 frs-core:CurrentFinancialInstruments 2026-03-31 SC673609 frs-core:Non-currentFinancialInstruments 2026-03-31 SC673609 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC673609 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 SC673609 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC673609 frs-core:LandBuildings 2026-03-31 SC673609 frs-core:LandBuildings 2025-04-01 2026-03-31 SC673609 frs-core:LandBuildings 2025-03-31 SC673609 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC673609 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC673609 frs-core:OtherResidualIntangibleAssets 2026-03-31 SC673609 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 SC673609 frs-core:OtherResidualIntangibleAssets 2025-03-31 SC673609 frs-core:PlantMachinery 2026-03-31 SC673609 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC673609 frs-core:PlantMachinery 2025-03-31 SC673609 frs-core:ShareCapital 2026-03-31 SC673609 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC673609 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC673609 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC673609 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC673609 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC673609 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC673609 frs-bus:Director1 2025-04-01 2026-03-31 SC673609 frs-countries:Scotland 2025-04-01 2026-03-31 SC673609 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 SC673609 2024-03-31 SC673609 2025-03-31 SC673609 2024-04-01 2025-03-31 SC673609 frs-core:CurrentFinancialInstruments 2025-03-31 SC673609 frs-core:Non-currentFinancialInstruments 2025-03-31 SC673609 frs-core:ShareCapital 2025-03-31 SC673609 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC673609
CRC Advisory Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC673609
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 463
Tangible Assets 5 909,372 946,508
909,372 946,971
CURRENT ASSETS
Debtors 6 64,936 88,936
Cash at bank and in hand 66,579 46,409
131,515 135,345
Creditors: Amounts Falling Due Within One Year 7 (95,473 ) (102,866 )
NET CURRENT ASSETS (LIABILITIES) 36,042 32,479
TOTAL ASSETS LESS CURRENT LIABILITIES 945,414 979,450
Creditors: Amounts Falling Due After More Than One Year 8 (897,384 ) (1,014,151 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,961 ) (3,250 )
NET ASSETS/(LIABILITIES) 21,069 (37,951 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 20,969 (38,051 )
SHAREHOLDERS' FUNDS 21,069 (37,951)
Page 1
Page 2
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 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
C Cooper
Director
26/07/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CRC Advisory Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC673609 . The registered office is The Old Library, 8 Laing Street, Kirkwall, Orkney, KW15 1NW.
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 for services rendered, net of value added taxes. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over their estimated economic life of 5 years.
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:
Freehold 2-10% straight line
Plant & Machinery 20% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial lnstruments' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the 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 as an intention 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 cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.
...CONTINUED
Page 3
Page 4
2.5. Financial Instruments - continued
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.
Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
2.8. Government Grant
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 7)
10 7
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 4,630
As at 31 March 2026 4,630
Amortisation
As at 1 April 2025 4,167
Provided during the period 463
As at 31 March 2026 4,630
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 463
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 April 2025 864,974 137,507 1,002,481
Additions 3,170 4,599 7,769
Disposals - (2,266 ) (2,266 )
As at 31 March 2026 868,144 139,840 1,007,984
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 April 2025 13,250 42,723 55,973
Provided during the period 19,725 24,826 44,551
Disposals - (1,912 ) (1,912 )
As at 31 March 2026 32,975 65,637 98,612
Net Book Value
As at 31 March 2026 835,169 74,203 909,372
As at 1 April 2025 851,724 94,784 946,508
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 25,531 64,435
Amounts owed by participating interests 7,551 15,672
Other debtors 31,854 8,829
64,936 88,936
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 706 2,244
Trade creditors 15,392 7,951
Bank loans and overdrafts 12,662 10,839
Other loans 12,764 9,101
Other creditors 11,260 30,698
Taxation and social security 42,689 42,033
95,473 102,866
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 706
Bank loans 442,142 452,203
Other loans 65,950 117,377
Other creditors 389,292 443,865
897,384 1,014,151
Page 6
Page 7
The company has granted to Royal Bank of Scotland PLC standard security over certain freehold property of the company as security for bank borrowings.
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2026 2025
£ £
Bank loans 384,866 399,259
Other Creditors 14,895 55,074
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 7