Acorah Software Products - Accounts Production 19.2.350 false true 30 June 2025 1 July 2024 true No description of principal activity 1 July 2025 30 June 2026 30 June 2026 SC317692 Monique Goodwin Steven James REID iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC317692 2025-06-30 SC317692 2026-06-30 SC317692 2025-07-01 2026-06-30 SC317692 frs-core:CurrentFinancialInstruments 2026-06-30 SC317692 frs-core:ComputerEquipment 2026-06-30 SC317692 frs-core:ComputerEquipment 2025-07-01 2026-06-30 SC317692 frs-core:ComputerEquipment 2025-06-30 SC317692 frs-core:FurnitureFittings 2026-06-30 SC317692 frs-core:FurnitureFittings 2025-07-01 2026-06-30 SC317692 frs-core:FurnitureFittings 2025-06-30 SC317692 frs-core:MotorVehicles 2026-06-30 SC317692 frs-core:MotorVehicles 2025-07-01 2026-06-30 SC317692 frs-core:MotorVehicles 2025-06-30 SC317692 frs-core:PlantMachinery 2026-06-30 SC317692 frs-core:PlantMachinery 2025-07-01 2026-06-30 SC317692 frs-core:PlantMachinery 2025-06-30 SC317692 frs-core:ShareCapital 2026-06-30 SC317692 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 SC317692 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC317692 frs-bus:FullAccounts 2025-07-01 2026-06-30 SC317692 frs-bus:SmallEntities 2025-07-01 2026-06-30 SC317692 frs-bus:AuditExemptWithAccountantsReport 2025-07-01 2026-06-30 SC317692 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC317692 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-07-01 2026-06-30 SC317692 frs-bus:Director1 2025-07-01 2026-06-30 SC317692 frs-bus:Director2 2025-07-01 2026-06-30 SC317692 frs-core:CurrentFinancialInstruments 1 2026-06-30 SC317692 frs-countries:Scotland 2025-07-01 2026-06-30 SC317692 2024-06-30 SC317692 2025-06-30 SC317692 2024-07-01 2025-06-30 SC317692 frs-core:CurrentFinancialInstruments 2025-06-30 SC317692 frs-core:ShareCapital 2025-06-30 SC317692 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC317692 frs-core:CurrentFinancialInstruments 1 2025-06-30
Registered number: SC317692
Purity IT Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 30 June 2026
Jackson Moughal Ltd
Purity IT Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5—6
Notes to the Financial Statements | 7—8

Page 1
Purity IT Limited
Company Information
For The Year Ended 30 June 2026
Company Information

Directors | Monique Goodwin
| Steven James REID
Company Number | SC317692
Registered Office | Clyde Offices 2nd Floor
| 48 West George Street
| Glasgow
| G2 1BP
Accountants | Jackson Moughal Ltd
| Chartered Accountants
| 2 Fitzroy Place
| Sauchiehall Street
| Glasgow
| G3 7RH

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Purity IT Limited
Company No. SC317692
Directors' Report For The Year Ended 30 June 2026
Directors' Report
The directors present their report and the financial statements for the year ended 30 June 2026.
Directors
The directors who held office during the year were as follows:

Monique Goodwin
Steven James REID

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Monique Goodwin Director
13/08/2026

Page 2
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Purity IT Limited
Accountant's Report
For The Year Ended 30 June 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Purity IT Limited for the year ended 30 June 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Purity IT Limited for the year ended 30 June 2026 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 to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-presentation-of-accounts.
This report is made solely to the directors of Purity IT Limited , as a body, in accordance with the terms of our engagement letter dated 10 August 2016. Our work has been undertaken solely to prepare for your approval the accounts of Purity IT Limited and state those matters that we have agreed to state to the directors of Purity IT Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-presentation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Purity IT Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Purity IT 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 Purity IT Limited . You consider that Purity IT 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 Purity IT 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 statutory accounts.

Jackson Moughal
13/08/2026

Jackson Moughal Ltd
Chartered Accountants
2 Fitzroy Place
Sauchiehall Street
Glasgow
G3 7RH
Page 3
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Purity IT Limited
Profit and Loss Account
For The Year Ended 30 June 2026
Profit and Loss Account

| 2026 |  | 2025
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 410,992 |  | 336,794
Cost of sales |  | (177,117 ) |  | (139,086 )
GROSS PROFIT |  | 233,875 |  | 197,708
Administrative expenses |  | (204,322 ) |  | (243,117 )
OPERATING PROFIT/(LOSS) |  | 29,553 |  | (45,409 )
Interest payable and similar charges |  | - |  | (107 )
PROFIT/(LOSS) FOR THE FINANCIAL YEAR |  | 29,553 |  | (45,516 )

The notes on pages 7 to 8 form part of these financial statements.
Page 4
Page 5
Purity IT Limited
Balance Sheet
As At 30 June 2026
Balance Sheet

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,544 |  | 670
|  |  | 1,544 |  | 670
CURRENT ASSETS
Debtors | 5 | 48,076 |  | 13,050 |
Cash at bank and in hand |  | 8,186 |  | 5,090 |
|  | 56,262 |  | 18,140 |
Creditors: Amounts Falling Due Within One Year | 6 | (73,203 ) |  | (63,760 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,941 ) |  | (45,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (15,397 ) |  | (44,950 )
NET LIABILITIES |  |  | (15,397 ) |  | (44,950 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 111 |  | 111
Profit and Loss Account |  |  | (15,508 ) |  | (45,061 )
SHAREHOLDERS' FUNDS |  |  | (15,397) |  | (44,950)

Page 5
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Purity IT Limited
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Monique Goodwin Director
13/08/2026

The notes on pages 7 to 8 form part of these financial statements.
Page 6
Page 7
Purity IT Limited
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
Purity IT Limited is a private company, limited by shares, incorporated in Scotland, registered number SC317692 . The registered office is Clyde Offices 2nd Floor, 48 West George Street, Glasgow, G2 1BP.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2025 | 558 | 5,790 | 1,367 | 12,798 | 20,513
Additions | - | - | - | 1,428 | 1,428
As at 30 June 2026 | 558 | 5,790 | 1,367 | 14,226 | 21,941

...CONTINUED
Page 7
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Purity IT Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026

Depreciation
As at 1 July 2025 | 558 | 5,790 | 1,367 | 12,128 | 19,843
Provided during the period | - | - | - | 554 | 554
As at 30 June 2026 | 558 | 5,790 | 1,367 | 12,682 | 20,397
Net Book Value
As at 30 June 2026 | - | - | - | 1,544 | 1,544
As at 1 July 2025 | - | - | - | 670 | 670

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,564 |  | 13,050
Directors' loan accounts | 34,512 |  | -
| 48,076 |  | 13,050

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 17,925 |  | 13,015
Bank loans and overdrafts | 17,708 |  | 12,678
Corporation tax | 194 |  | 194
Other taxes and social security | 1,056 |  | 1,138
VAT | 34,329 |  | 32,914
Pension creditor | 241 |  | -
Accruals and deferred income | 1,750 |  | 1,834
Directors' loan accounts | - |  | 1,987
| 73,203 |  | 63,760

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 111 |  | 111

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