Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC520247 Mr James Lindsay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC520247 2024-11-30 SC520247 2025-11-30 SC520247 2024-12-01 2025-11-30 SC520247 frs-core:CurrentFinancialInstruments 2025-11-30 SC520247 frs-core:ComputerEquipment 2025-11-30 SC520247 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC520247 frs-core:ComputerEquipment 2024-11-30 SC520247 frs-core:ShareCapital 2025-11-30 SC520247 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC520247 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC520247 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC520247 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC520247 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC520247 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC520247 frs-bus:Director1 2024-12-01 2025-11-30 SC520247 frs-countries:Scotland 2024-12-01 2025-11-30 SC520247 2023-11-30 SC520247 2024-11-30 SC520247 2023-12-01 2024-11-30 SC520247 frs-core:CurrentFinancialInstruments 2024-11-30 SC520247 frs-core:ShareCapital 2024-11-30 SC520247 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC520247
James Lindsay Services Limited
Financial Statements
For The Year Ended 30 November 2025
James Lindsay Services Limited
Contents
Contents

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

Page 1
James Lindsay Services Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC520247

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 34 |  | - |
Cash at bank and in hand |  | 4,889 |  | 4,013 |
|  | 4,923 |  | 4,013 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,933 ) |  | (1,380 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,990 |  | 2,633
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,990 |  | 2,633
NET ASSETS |  |  | 1,990 |  | 2,633
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,989 |  | 2,632
SHAREHOLDERS' FUNDS |  |  | 1,990 |  | 2,633

For the year ending 30 November 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 James Lindsay Director
10/08/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
James Lindsay Services Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
James Lindsay Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC520247 . The registered office is 3 Dunbar Gardens, Saltcoats, Ayrshire, KA21 6GJ.
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 in respect of services provided.
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:

Computer Equipment | 25% straight line

2.4. Financial Instruments
The company has only basic financial instruments.
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.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

Page 2
Page 3
James Lindsay Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 1,649
As at 30 November 2025 | 1,649
Depreciation
As at 1 December 2024 | 1,649
As at 30 November 2025 | 1,649
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | 34 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 937
Accruals and deferred income | 360 |  | 360
Director's loan account | 2,573 |  | 83
| 2,933 |  | 1,380

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3