Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC263114 Mrs S Donald Mr M Moreton Mrs S Donald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC263114 2025-03-31 SC263114 2026-03-31 SC263114 2025-04-01 2026-03-31 SC263114 frs-core:CurrentFinancialInstruments 2026-03-31 SC263114 frs-core:Non-currentFinancialInstruments 2026-03-31 SC263114 frs-core:ComputerEquipment 2026-03-31 SC263114 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC263114 frs-core:ComputerEquipment 2025-03-31 SC263114 frs-core:FurnitureFittings 2026-03-31 SC263114 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC263114 frs-core:FurnitureFittings 2025-03-31 SC263114 frs-core:MotorVehicles 2026-03-31 SC263114 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC263114 frs-core:MotorVehicles 2025-03-31 SC263114 frs-core:PlantMachinery 2026-03-31 SC263114 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC263114 frs-core:PlantMachinery 2025-03-31 SC263114 frs-core:ShareCapital 2026-03-31 SC263114 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC263114 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC263114 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC263114 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC263114 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC263114 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC263114 frs-core:DeferredTaxation 2025-04-01 2026-03-31 SC263114 frs-core:DeferredTaxation 2025-03-31 SC263114 frs-core:DeferredTaxation 2026-03-31 SC263114 frs-core:ListedExchangeTraded 2026-03-31 SC263114 frs-core:ListedExchangeTraded 2025-03-31 SC263114 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 SC263114 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-03-31 SC263114 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-03-31 SC263114 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-03-31 SC263114 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 SC263114 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-03-31 SC263114 frs-bus:Director1 2025-04-01 2026-03-31 SC263114 frs-bus:Director1 2025-03-31 SC263114 frs-bus:Director1 2026-03-31 SC263114 frs-bus:Director2 2025-04-01 2026-03-31 SC263114 frs-bus:Director2 2025-03-31 SC263114 frs-bus:Director2 2026-03-31 SC263114 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC263114 frs-countries:Scotland 2025-04-01 2026-03-31 SC263114 2024-03-31 SC263114 2025-03-31 SC263114 2024-04-01 2025-03-31 SC263114 frs-core:CurrentFinancialInstruments 2025-03-31 SC263114 frs-core:Non-currentFinancialInstruments 2025-03-31 SC263114 frs-core:ShareCapital 2025-03-31 SC263114 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC263114
Gardenstream Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nuvo Scotland Limited
Gardenstream Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Gardenstream Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Gardenstream Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gardenstream Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Gardenstream Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Gardenstream Limited and state those matters that we have agreed to state to the directors of Gardenstream Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gardenstream Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Gardenstream 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 Gardenstream Limited . You consider that Gardenstream Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Gardenstream 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.

12 August 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Gardenstream Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC263114

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,121 |  | 3,796
Investment Properties | 5 |  | - |  | 570,000
Investments | 6 |  | 151,027 |  | -
|  |  | 153,148 |  | 573,796
CURRENT ASSETS
Stocks | 7 | 270,811 |  | 264,422 |
Debtors | 8 | 200,000 |  | - |
Cash at bank and in hand |  | 444,774 |  | 417,468 |
|  | 915,585 |  | 681,890 |
Creditors: Amounts Falling Due Within One Year | 9 | (148,470 ) |  | (120,201 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 767,115 |  | 561,689
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 920,263 |  | 1,135,485
Creditors: Amounts Falling Due After More Than One Year | 10 |  | - |  | (89,200 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (521 ) |  | (949 )
NET ASSETS |  |  | 919,742 |  | 1,045,336
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 919,642 |  | 1,045,236
SHAREHOLDERS' FUNDS |  |  | 919,742 |  | 1,045,336

Page 2
Page 3
Gardenstream Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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.
The financial statements were approved by the board of directors on 12 August 2026 and were signed on its behalf by:

Mr M Moreton Director
12 August 2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Gardenstream Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Gardenstream Limited is a private company, limited by shares, incorporated in Scotland, registered number SC263114 . The registered office is 2 Aitken Den, Letham Grange, Arbroath, Angus, DD11 4QS.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
2.3. Turnover
Revenue is measured at fair value of the consideration received or receivable for services provided in the ordinary course ofthe business.
2.4. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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% on cost
Improvements to Property | 10% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
Gardenstream Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.8. 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
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 5
Page 6
Gardenstream Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Improvements to Property | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 April 2025 | 35,432 | 3,187 | 5,668 | 1,802 | 46,089
Disposals | - | (3,187 ) | (5,668 ) | - | (8,855 )
As at 31 March 2026 | 35,432 | - | - | 1,802 | 37,234
Depreciation
As at 1 April 2025 | 31,894 | 3,187 | 5,668 | 1,544 | 42,293
Provided during the period | 1,530 | - | - | 145 | 1,675
Disposals | - | (3,187 ) | (5,668 ) | - | (8,855 )
As at 31 March 2026 | 33,424 | - | - | 1,689 | 35,113
Net Book Value
As at 31 March 2026 | 2,008 | - | - | 113 | 2,121
As at 1 April 2025 | 3,538 | - | - | 258 | 3,796

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 | 570,000
Disposals | (570,000 )
As at 31 March 2026 | -

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | - |  | 861,195

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | -
Additions | 163,722
Revaluations | (12,695 )
As at 31 March 2026 | 151,027
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -

...CONTINUED
Page 6
Page 7
Gardenstream Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 151,027
As at 1 April 2025 | -

The investments have been revalued on an open market basis by Rednaybe Bentley at 31 March 2026.
7. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 270,811 |  | 264,422

8. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 200,000 |  | -

9. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 380
Corporation tax | 5,078 |  | -
Other creditors | - |  | 256
Accruals and deferred income | - |  | 2,133
Directors' loan accounts | 143,392 |  | 117,432
| 148,470 |  | 120,201

10. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 89,200

11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2025 | 949 | 949
Deferred taxation | (429 ) | (429 )
Balance at 31 March 2026 | 520 | 520

Page 7
Page 8
Gardenstream Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
12. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Sharon Donald | (39,179 ) | - | (1,257 ) | - | (40,436 )
Mr Michael Moreton | (78,252 ) | 25,400 | (50,103 ) | - | (102,955 )

The above loan is interest free and has no fixed repayment terms.
13. Related Party Transactions
At 31 March 2026 there was an outstanding loan, due to owners with a participating interest in the company of £nil
(2025: £89,200). This loan is interest free and there are no fixed repayment terms.
Page 8