Acorah Software Products - Accounts Production 19.2.450 false true false 10 December 2024 31 December 2025 31 December 2025 SC831424 Mr Nicholas Robinson Mrs Domenique Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC831424 2024-12-09 SC831424 2025-12-31 SC831424 2024-12-10 2025-12-31 SC831424 frs-core:ShareCapital 2025-12-31 SC831424 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC831424 frs-bus:PrivateLimitedCompanyLtd 2024-12-10 2025-12-31 SC831424 frs-bus:FilletedAccounts 2024-12-10 2025-12-31 SC831424 frs-bus:SmallEntities 2024-12-10 2025-12-31 SC831424 frs-bus:AuditExempt-NoAccountantsReport 2024-12-10 2025-12-31 SC831424 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-10 2025-12-31 SC831424 frs-bus:Director1 2024-12-10 2025-12-31 SC831424 frs-bus:Director2 2024-12-10 2025-12-31 SC831424 frs-countries:Scotland 2024-12-10 2025-12-31
Registered number: SC831424
Xpharma Ltd
Unaudited Financial Statements
For the Period 10 December 2024 to 31 December 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Xpharma Ltd
Contents
Contents

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

Page 1
Xpharma Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC831424

| 31 December 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 3 |
Cash at bank and in hand |  | 1,835 |
|  | 1,838 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,990 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (152 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (152 )
NET LIABILITIES |  |  | (152 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10
Profit and Loss Account |  |  | (162 )
SHAREHOLDERS' FUNDS |  |  | (152)

Page 1
Page 2
Xpharma Ltd
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 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

Mr Nicholas Robinson Director
10th August 2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Xpharma Ltd
Notes to the Financial Statements
For the Period 10 December 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Xpharma Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC831424 . The registered office is 90 Polwarth Terrace, Edinburgh, EH11 1NN.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Other debtors | 3

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Other creditors | 1,990

6. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 10

Page 3