Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC412988 Mr Andrew Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC412988 2024-11-30 SC412988 2025-11-30 SC412988 2024-12-01 2025-11-30 SC412988 frs-core:CurrentFinancialInstruments 2025-11-30 SC412988 frs-core:Non-currentFinancialInstruments 2025-11-30 SC412988 frs-core:ComputerEquipment 2025-11-30 SC412988 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC412988 frs-core:ComputerEquipment 2024-11-30 SC412988 frs-core:PlantMachinery 2025-11-30 SC412988 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC412988 frs-core:PlantMachinery 2024-11-30 SC412988 frs-core:ShareCapital 2025-11-30 SC412988 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC412988 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC412988 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC412988 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC412988 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC412988 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC412988 frs-bus:Director1 2024-12-01 2025-11-30 SC412988 frs-countries:Scotland 2024-12-01 2025-11-30 SC412988 2023-11-30 SC412988 2024-11-30 SC412988 2023-12-01 2024-11-30 SC412988 frs-core:CurrentFinancialInstruments 2024-11-30 SC412988 frs-core:Non-currentFinancialInstruments 2024-11-30 SC412988 frs-core:ShareCapital 2024-11-30 SC412988 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC412988
Miller Risk Limited
Financial Statements
For The Year Ended 30 November 2025
Trek Accountants Ltd
Miller Risk Limited
Contents
Contents

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

Page 1
Miller Risk Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC412988

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,594 |  | 9,261
|  |  | 7,594 |  | 9,261
CURRENT ASSETS
Debtors | 5 | 251 |  | 1,007 |
Cash at bank and in hand |  | 522 |  | 522 |
|  | 773 |  | 1,529 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,085 ) |  | (1,601 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (312 ) |  | (72 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,282 |  | 9,189
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,000 ) |  | (5,000 )
NET ASSETS |  |  | 2,282 |  | 4,189
CAPITAL AND RESERVES
Called up share capital | 8 |  | 15 |  | 15
Profit and Loss Account |  |  | 2,267 |  | 4,174
SHAREHOLDERS' FUNDS |  |  | 2,282 |  | 4,189

Page 1
Page 2
Miller Risk Limited
Balance Sheet (continued)
As At 30 November 2025
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 Andrew Miller Director
11th August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Miller Risk Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Miller Risk Limited is a private company, limited by shares, incorporated in Scotland, registered number SC412988 . The registered office is Lunan Bank Farm Cottage, Inverkeilor, Arbroath, DD11 4UR.
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:

Plant & Machinery | 18% Reducing balance
Computer Equipment | 18% Reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 26,270 | 370 | 26,640
As at 30 November 2025 | 26,270 | 370 | 26,640
Depreciation
As at 1 December 2024 | 17,143 | 236 | 17,379
Provided during the period | 1,643 | 24 | 1,667
As at 30 November 2025 | 18,786 | 260 | 19,046
Net Book Value
As at 30 November 2025 | 7,484 | 110 | 7,594
As at 1 December 2024 | 9,127 | 134 | 9,261

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Director's loan account | 251 |  | 1,007

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 845 |  | 845
Accruals and deferred income | 240 |  | 756
| 1,085 |  | 1,601

Page 3
Page 4
Miller Risk Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,000 |  | 5,000

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 15 |  | 15

Page 4