Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SO301657 Mr J A McColl OBE Mr G McColl iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO301657 2024-12-31 SO301657 2025-12-31 SO301657 2025-01-01 2025-12-31 SO301657 frs-core:CurrentFinancialInstruments 2025-12-31 SO301657 frs-core:ComputerEquipment 2025-12-31 SO301657 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SO301657 frs-core:ComputerEquipment 2024-12-31 SO301657 frs-core:FurnitureFittings 2025-12-31 SO301657 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SO301657 frs-core:FurnitureFittings 2024-12-31 SO301657 frs-bus:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 SO301657 frs-bus:LimitedLiabilityPartnershipsSORP 2025-01-01 2025-12-31 SO301657 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SO301657 frs-bus:SmallEntities 2025-01-01 2025-12-31 SO301657 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SO301657 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SO301657 frs-core:CostValuation 2024-12-31 SO301657 frs-core:CostValuation 2025-12-31 SO301657 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SO301657 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SO301657 frs-core:CurrentFinancialInstruments 1 2025-12-31 SO301657 frs-core:CurrentFinancialInstruments 2 2025-12-31 SO301657 frs-core:CurrentFinancialInstruments 3 2025-12-31 SO301657 frs-countries:Scotland 2025-01-01 2025-12-31 SO301657 frs-bus:PartnerLLP1 2025-01-01 2025-12-31 SO301657 frs-bus:PartnerLLP2 2025-01-01 2025-12-31 SO301657 2023-12-31 SO301657 2024-12-31 SO301657 2024-01-01 2024-12-31 SO301657 frs-core:CurrentFinancialInstruments 2024-12-31 SO301657 frs-core:OtherReservesSubtotal 2023-12-31 SO301657 frs-core:CurrentFinancialInstruments 1 2024-12-31 SO301657 frs-core:CurrentFinancialInstruments 2 2024-12-31 SO301657 frs-core:CurrentFinancialInstruments 3 2024-12-31
Registered number: SO301657
Clyde Blowers Capital IM LLP
Unaudited Financial Statements
For The Year Ended 31 December 2025
Clyde Blowers Capital IM LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Reconciliation of Members' Interests | 3—4
Notes to the Financial Statements | 4—5

Page 1
Clyde Blowers Capital IM LLP
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SO301657

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,342 |  | 2,185
Investments | 5 |  | 1 |  | 1
|  |  | 1,343 |  | 2,186
CURRENT ASSETS
Debtors | 6 | 120,512 |  | 137,034 |
Cash at bank and in hand |  | - |  | 5,568 |
|  | 120,512 |  | 142,602 |
Creditors: Amounts Falling Due Within One Year | 7 | (88,898 ) |  | (137,756 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,614 |  | 4,846
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 32,957 |  | 7,032
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 32,957 |  | 7,032
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 22,957 |  | - |
|  |  | 22,957 |  | -
Equity
Members' other interests
Members' capital |  | 10,000 |  | 137,758 |
Other reserves |  | - |  | (130,726) |
|  |  | 10,000 |  | 7,032
|  |  | 32,957 |  | 7,032
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 22,957 |  | -
Members' other interests |  |  | 10,000 |  | 7,032
|  |  | 32,957 |  | 7,032

Page 1
Page 2
Clyde Blowers Capital IM LLP
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Mr J A McColl OBE Designated Member
27 April 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Clyde Blowers Capital IM LLP
Reconciliation of Members' Interests
For The Year Ended 31 December 2025
Reconciliation of Members' Interests

| EQUITY | DEBT
--- | --- | ---
| Members' other interests | Loans and other debts due to members less any amounts due from members in debtors
| Members'Capital classified as Equity | Other Reserves | Total Equity | Other amounts | Total members' interest
| £ | £ | £ | £ | £
Balance at 1 January 2024 | 137,758 | (107,746 ) | 30,012 | - | 30,012
Profit/(loss) for the financial year available for discretionary division among members | - | (22,980 ) | (22,980 ) | - | (22,980 )
Members' interests after profit/(loss) for the year | 137,758 | (130,726) | 7,032 | - | 7,032
As at 31 December 2024 and 1 January 2025 | 137,758 | (130,726) | 7,032 | - | 7,032
Profit/(loss) for the financial year available for discretionary division among members | - | 22,957 | 22,957 | - | 22,957
Members' interests after profit/(loss) for the year | 137,758 | (107,769) | 29,989 | - | 29,989
Other divisions of profits (losses) | - | (22,957) | (22,957) | 22,957 | -
Introduced by members | - | - | - | - | -
Other Movements | (127,758) | 130,726 | 2,968 | - | 2,968
Amounts due to members | - | - | - | 22,957 | -
As at 31 December 2025 | 10,000 | - | 10,000 | 22,957 | 32,957

Page 3
Page 4
Clyde Blowers Capital IM LLP
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Clyde Blowers Capital IM LLP is a limited liability partnership, incorporated in Scotland, registered number SO301657 . The Registered Office is Redwood House, 5 Redwood Crescent, Peel Park, East Kilbride, Glasgow, G74 5PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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:

Fixtures & Fittings | 10 years
Computer Equipment | 3 years

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2024: 1)
3 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 217,433 | 9,993 | 227,426
As at 31 December 2025 | 217,433 | 9,993 | 227,426
Depreciation
As at 1 January 2025 | 215,248 | 9,993 | 225,241
Provided during the period | 843 | - | 843
As at 31 December 2025 | 216,091 | 9,993 | 226,084

...CONTINUED
Page 4
Page 5
Clyde Blowers Capital IM LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 1,342 | - | 1,342
As at 1 January 2025 | 2,185 | - | 2,185

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1
As at 31 December 2025 | 1
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1
As at 1 January 2025 | 1

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 10,179 |  | 4,105
Other debtors (1) | 106,228 |  | -
Other debtors (3) | 4,105 |  | -
Amounts due from members | - |  | 132,929
| 120,512 |  | 137,034

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,699 |  | 8,733
VAT | 7,266 |  | 7,290
Other creditors | - |  | 103,233
Other creditors (1) | 29,521 |  | -
Other creditors (2) | 24,912 |  | -
Accruals and deferred income | 18,500 |  | 18,500
| 88,898 |  | 137,756

Page 5