Acorah Software Products - Accounts Production 19.1.200 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 SC528045 B Pithie K Pithie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC528045 2025-02-28 SC528045 2026-02-28 SC528045 2025-03-01 2026-02-28 SC528045 frs-core:CurrentFinancialInstruments 2026-02-28 SC528045 frs-core:ComputerEquipment 2026-02-28 SC528045 frs-core:ComputerEquipment 2025-03-01 2026-02-28 SC528045 frs-core:ComputerEquipment 2025-02-28 SC528045 frs-core:ShareCapital 2026-02-28 SC528045 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 SC528045 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC528045 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 SC528045 frs-bus:SmallEntities 2025-03-01 2026-02-28 SC528045 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC528045 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 SC528045 frs-bus:Director1 2025-03-01 2026-02-28 SC528045 frs-bus:Director1 2025-02-28 SC528045 frs-bus:Director1 2026-02-28 SC528045 frs-bus:Director2 2025-03-01 2026-02-28 SC528045 frs-countries:Scotland 2025-03-01 2026-02-28 SC528045 2024-02-29 SC528045 2025-02-28 SC528045 2024-03-01 2025-02-28 SC528045 frs-core:CurrentFinancialInstruments 2025-02-28 SC528045 frs-core:ShareCapital 2025-02-28 SC528045 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: SC528045
BKMB Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors B Pithie
K Pithie
Company Number SC528045
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC528045
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 492 -
492 -
CURRENT ASSETS
Debtors 4 6,147 1,209
Cash at bank and in hand 23,851 26,361
29,998 27,570
Creditors: Amounts Falling Due Within One Year 5 (30,053 ) (37,591 )
NET CURRENT ASSETS (LIABILITIES) (55 ) (10,021 )
TOTAL ASSETS LESS CURRENT LIABILITIES 437 (10,021 )
NET ASSETS/(LIABILITIES) 437 (10,021 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 337 (10,121 )
SHAREHOLDERS' FUNDS 437 (10,021)
Page 2
Page 3
For the year ending 28 February 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.
On behalf of the board
B Pithie
Director
22nd July 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Computer Equipment 3 years straight line
1.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2025: 2)
2 2
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2025 3,595
Additions 536
As at 28 February 2026 4,131
Depreciation
As at 1 March 2025 3,595
Provided during the period 44
As at 28 February 2026 3,639
...CONTINUED
Page 4
Page 5
Net Book Value
As at 28 February 2026 492
As at 1 March 2025 -
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,024 -
Other debtors 3,123 1,209
6,147 1,209
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,021 -
Other creditors - 6,916
Taxation and social security 29,032 30,675
30,053 37,591
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Billy Pithie (6,117 ) 49,313 (40,315 ) - 2,881
The above loan is unsecured, interest free and repayable on demand.
8. General Information
BKMB Limited is a private company, limited by shares, incorporated in Scotland, registered number SC528045 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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