Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC343388 Mr John McPhail iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC343388 2024-09-30 SC343388 2025-09-30 SC343388 2024-10-01 2025-09-30 SC343388 frs-core:CurrentFinancialInstruments 2025-09-30 SC343388 frs-core:Non-currentFinancialInstruments 2025-09-30 SC343388 frs-core:ShareCapital 2025-09-30 SC343388 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC343388 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC343388 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC343388 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC343388 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC343388 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC343388 frs-bus:Director1 2024-10-01 2025-09-30 SC343388 frs-countries:Scotland 2024-10-01 2025-09-30 SC343388 2023-09-30 SC343388 2024-09-30 SC343388 2023-10-01 2024-09-30 SC343388 frs-core:CurrentFinancialInstruments 2024-09-30 SC343388 frs-core:Non-currentFinancialInstruments 2024-09-30 SC343388 frs-core:ShareCapital 2024-09-30 SC343388 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC343388
Comtech Support (Scotland) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Comtech Support (Scotland) Limited
Contents
Contents

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

Page 1
Comtech Support (Scotland) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC343388

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 39,769 |  | 38,913 |
Cash at bank and in hand |  | 34 |  | 17 |
|  | 39,803 |  | 38,930 |
Creditors: Amounts Falling Due Within One Year | 5 | (71,734 ) |  | (70,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (31,931 ) |  | (31,504 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (31,931 ) |  | (31,504 )
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (10,567 ) |  | (10,962 )
NET LIABILITIES |  |  | (42,498 ) |  | (42,466 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (42,499 ) |  | (42,467 )
SHAREHOLDERS' FUNDS |  |  | (42,498) |  | (42,466)

Page 1
Page 2
Comtech Support (Scotland) Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 John McPhail Director
16/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Comtech Support (Scotland) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Comtech Support (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC343388 . The registered office is 2 Fitzroy Place, Glasgow, G3 7RH.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,580 |  | 6,724
Other debtors | 32,189 |  | 32,189
| 39,769 |  | 38,913

Page 3
Page 4
Comtech Support (Scotland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,553 |  | 3,022
Bank loans and overdrafts | 119 |  | 119
Corporation tax | 3,306 |  | 3,306
Other taxes and social security | 6,090 |  | 5,690
VAT | 21,747 |  | 17,396
Accruals and deferred income | 15,068 |  | 13,661
Director's loan account | 22,851 |  | 27,240
| 71,734 |  | 70,434

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,567 |  | 10,962

7. Share Capital

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

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