Acorah Software Products - Accounts Production 19.3.600 true true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC626830 Mr Gary Murray Mr David Campbell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC626830 2025-04-30 SC626830 2026-04-30 SC626830 2025-05-01 2026-04-30 SC626830 frs-core:CurrentFinancialInstruments 2026-04-30 SC626830 frs-core:Non-currentFinancialInstruments 2026-04-30 SC626830 frs-core:ComputerEquipment 2026-04-30 SC626830 frs-core:ComputerEquipment 2025-05-01 2026-04-30 SC626830 frs-core:ComputerEquipment 2025-04-30 SC626830 frs-core:FurnitureFittings 2025-05-01 2026-04-30 SC626830 frs-core:ShareCapital 2026-04-30 SC626830 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC626830 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC626830 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC626830 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC626830 frs-bus:EntityNoLongerTradingButTradedInPast 2025-05-01 2026-04-30 SC626830 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC626830 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC626830 1 2025-05-01 2026-04-30 SC626830 frs-bus:Director1 2025-05-01 2026-04-30 SC626830 frs-bus:Director2 2025-05-01 2026-04-30 SC626830 frs-countries:Scotland 2025-05-01 2026-04-30 SC626830 2024-04-30 SC626830 2025-04-30 SC626830 2024-05-01 2025-04-30 SC626830 frs-core:CurrentFinancialInstruments 2025-04-30 SC626830 frs-core:Non-currentFinancialInstruments 2025-04-30 SC626830 frs-core:ShareCapital 2025-04-30 SC626830 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC626830
Clear Mortgage Advice Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Clear Mortgage Advice Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Clear Mortgage Advice Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: SC626830

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 585 |  | 731
|  |  | 585 |  | 731
CURRENT ASSETS
Debtors | 5 | 12,103 |  | 12,467 |
Cash at bank and in hand |  | 20,000 |  | 20,000 |
|  | 32,103 |  | 32,467 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,226 ) |  | (7,312 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,877 |  | 25,155
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,462 |  | 25,886
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (31,019 ) |  | (31,019 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (111 ) |  | (139 )
NET LIABILITIES |  |  | (6,668 ) |  | (5,272 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (6,670 ) |  | (5,274 )
SHAREHOLDERS' FUNDS |  |  | (6,668) |  | (5,272)

Page 1
Page 2
Clear Mortgage Advice Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 David Campbell Director
06/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Clear Mortgage Advice Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Clear Mortgage Advice Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC626830 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
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:

Fixtures & Fittings | 20% - reducing balance basis
Computer Equipment | 20% - reducing balance basis

2.3. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 2)
- 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2025 | 2,788
As at 30 April 2026 | 2,788
Depreciation
As at 1 May 2025 | 2,057
Provided during the period | 146
As at 30 April 2026 | 2,203

...CONTINUED
Page 3
Page 4
Clear Mortgage Advice Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026

Net Book Value
As at 30 April 2026 | 585
As at 1 May 2025 | 731

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 12,103 |  | 12,467

The directors loans were repaid in full post year end and were unsecured and interest free.
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 7,828 |  | 6,922
Corporation tax | 108 |  | 108
Accrued charges | 290 |  | 282
| 8,226 |  | 7,312

The bank loan was obtained under the BBLS following the Covid19 pandemic and is in accordance therewith, with its term having been extended in accordance with the banks offer to allow such extensions. No repayments were made in the year due to the non-trading of the company.
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans - BBL | 31,019 |  | 31,019

The bank loan was obtained under the BBLS following the Covid19 pandemic and is in accordance therewith, with its term having been extended in accordance with the banks offer to allow such extensions. No repayments were made in the year due to the non-trading of the company.
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Ultimate Controlling Party
There is no ultimate controlling party by virtue of the ownership by the directors of the issued share capital in the company.
Page 4