Acorah Software Products - Accounts Production 19.3.550 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC707957 Mr Kenneth Sunter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC707957 2024-09-30 SC707957 2025-09-30 SC707957 2024-10-01 2025-09-30 SC707957 frs-core:CurrentFinancialInstruments 2025-09-30 SC707957 frs-core:ComputerEquipment 2025-09-30 SC707957 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC707957 frs-core:ComputerEquipment 2024-09-30 SC707957 frs-core:ShareCapital 2025-09-30 SC707957 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC707957 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC707957 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC707957 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC707957 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC707957 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC707957 frs-bus:Director1 2024-10-01 2025-09-30 SC707957 frs-countries:Scotland 2024-10-01 2025-09-30 SC707957 2023-09-30 SC707957 2024-09-30 SC707957 2023-10-01 2024-09-30 SC707957 frs-core:CurrentFinancialInstruments 2024-09-30 SC707957 frs-core:ShareCapital 2024-09-30 SC707957 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC707957
Black Octopus Productions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC707957
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,201 18,698
10,201 18,698
CURRENT ASSETS
Stocks 5 689,768 565,368
Debtors 6 2,141 3,529
Cash at bank and in hand 88 101
691,997 568,998
Creditors: Amounts Falling Due Within One Year 7 (750,467 ) (627,973 )
NET CURRENT ASSETS (LIABILITIES) (58,470 ) (58,975 )
TOTAL ASSETS LESS CURRENT LIABILITIES (48,269 ) (40,277 )
NET LIABILITIES (48,269 ) (40,277 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (48,270 ) (40,278 )
SHAREHOLDERS' FUNDS (48,269) (40,277)
Page 1
Page 2
For the year ending 30 September 2025 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 Kenneth Sunter
Director
21st July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Black Octopus Productions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC707957 . The registered office is 1 Royal Crescent, Glasgow, G3 7SL.
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. 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 20% on cost
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2024 42,485
As at 30 September 2025 42,485
Depreciation
As at 1 October 2024 23,787
Provided during the period 8,497
As at 30 September 2025 32,284
Net Book Value
As at 30 September 2025 10,201
As at 1 October 2024 18,698
5. Stocks
2025 2024
£ £
Work in progress 689,768 565,368
Page 3
Page 4
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,141 3,529
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,816 1
Other loans 726,462 625,972
Other creditors 6,189 2,000
750,467 627,973
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4