Acorah Software Products - Accounts Production 19.3.600 false true 27 February 2025 28 February 2024 false 28 February 2025 27 February 2026 27 February 2026 SC469053 Mr Keith Nelson Mrs Mary Nelson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC469053 2025-02-27 SC469053 2026-02-27 SC469053 2025-02-28 2026-02-27 SC469053 frs-core:CurrentFinancialInstruments 2026-02-27 SC469053 frs-core:ComputerEquipment 2026-02-27 SC469053 frs-core:ComputerEquipment 2025-02-28 2026-02-27 SC469053 frs-core:ComputerEquipment 2025-02-27 SC469053 frs-core:FurnitureFittings 2026-02-27 SC469053 frs-core:FurnitureFittings 2025-02-28 2026-02-27 SC469053 frs-core:FurnitureFittings 2025-02-27 SC469053 frs-core:PlantMachinery 2026-02-27 SC469053 frs-core:PlantMachinery 2025-02-28 2026-02-27 SC469053 frs-core:PlantMachinery 2025-02-27 SC469053 frs-core:SharePremium 2026-02-27 SC469053 frs-core:ShareCapital 2026-02-27 SC469053 frs-core:RetainedEarningsAccumulatedLosses 2026-02-27 SC469053 frs-bus:PrivateLimitedCompanyLtd 2025-02-28 2026-02-27 SC469053 frs-bus:FilletedAccounts 2025-02-28 2026-02-27 SC469053 frs-bus:SmallEntities 2025-02-28 2026-02-27 SC469053 frs-bus:AuditExemptWithAccountantsReport 2025-02-28 2026-02-27 SC469053 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-28 2026-02-27 SC469053 frs-bus:Director1 2025-02-28 2026-02-27 SC469053 frs-bus:Director1 2025-02-27 SC469053 frs-bus:Director1 2026-02-27 SC469053 frs-bus:CompanySecretary1 2025-02-28 2026-02-27 SC469053 frs-countries:Scotland 2025-02-28 2026-02-27 SC469053 2024-02-27 SC469053 2025-02-27 SC469053 2024-02-28 2025-02-27 SC469053 frs-core:CurrentFinancialInstruments 2025-02-27 SC469053 frs-core:SharePremium 2025-02-27 SC469053 frs-core:ShareCapital 2025-02-27 SC469053 frs-core:RetainedEarningsAccumulatedLosses 2025-02-27
Registered number: SC469053
Leemoss Limited
Financial Statements
For The Year Ended 27 February 2026
Precision Accountants and Business Advisors Ltd
Leemoss Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Leemoss Limited
Accountant's Report
For The Year Ended 27 February 2026
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Leemoss Limited for the year ended 27 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Leemoss Limited for the year ended 27 February 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the director of Leemoss Limited , as a body, in accordance with the terms of our engagement letter dated 12th August 2021. Our work has been undertaken solely to prepare for your approval the accounts of Leemoss Limited and state those matters that we have agreed to state to the director of Leemoss Limited , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leemoss Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Leemoss Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Leemoss Limited . You consider that Leemoss Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Leemoss Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

10/07/2026

Precision Accountants and Business Advisors Ltd
IFA
1, Marischal Square
Broad Street
Aberdeen
AB10 1BL
Page 1
Page 2
Leemoss Limited
Balance Sheet
As At 27 February 2026
Balance Sheet
Registered number: SC469053

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,220,552 |  | 1,348,842
|  |  | 1,220,552 |  | 1,348,842
CURRENT ASSETS
Debtors | 5 | 184,474 |  | 86,425 |
Cash at bank and in hand |  | 80,764 |  | 67,049 |
|  | 265,238 |  | 153,474 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,168,628 ) |  | (1,110,889 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (903,390 ) |  | (957,415 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 317,162 |  | 391,427
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,318 ) |  | (1,240 )
NET ASSETS |  |  | 313,844 |  | 390,187
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4 |  | 4
Share premium account |  |  | 255,002 |  | 255,002
Profit and Loss Account |  |  | 58,838 |  | 135,181
SHAREHOLDERS' FUNDS |  |  | 313,844 |  | 390,187

Page 2
Page 3
Leemoss Limited
Balance Sheet (continued)
As At 27 February 2026
For the year ending 27 February 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 Keith Nelson Director
10/07/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Leemoss Limited
Notes to the Financial Statements
For The Year Ended 27 February 2026
Notes to the Financial Statements
1. General Information
Leemoss Limited is a private company, limited by shares, incorporated in Scotland, registered number SC469053 . The registered office is 3 The Views, Gallaton, Stonehaven, Aberdeenshire, Scotland, AB39 2TE.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 5% straight line
Computer Equipment | 33% straight line

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.
Page 4
Page 5
Leemoss Limited
Notes to the Financial Statements (continued)
For The Year Ended 27 February 2026
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 28 February 2025 | 7,578 | 2,700,750 | 3,716 | 2,712,044
Additions | 11,635 | - | - | 11,635
As at 27 February 2026 | 19,213 | 2,700,750 | 3,716 | 2,723,679
Depreciation
As at 28 February 2025 | 1,895 | 1,358,431 | 2,876 | 1,363,202
Provided during the period | 4,329 | 135,037 | 559 | 139,925
As at 27 February 2026 | 6,224 | 1,493,468 | 3,435 | 1,503,127
Net Book Value
As at 27 February 2026 | 12,989 | 1,207,282 | 281 | 1,220,552
As at 28 February 2025 | 5,683 | 1,342,319 | 840 | 1,348,842

5. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 150,027 |  | 77,750
Other debtors | 34,447 |  | 8,675
| 184,474 |  | 86,425

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,206 |  | 1,290
Other creditors | 1,167,422 |  | 1,100,444
Taxation and social security | - |  | 9,155
| 1,168,628 |  | 1,110,889

7. Share Capital

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 5
Page 6
Leemoss Limited
Notes to the Financial Statements (continued)
For The Year Ended 27 February 2026
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 28 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 27 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Keith Nelson | 879,998 | - | - | - | 879,998

The above loan is unsecured, interest free and repayable on demand.
Page 6