Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC667550 Mr Jonathan Penny Mrs Catriona Penny Mr and Mrs Penny true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC667550 2024-12-31 SC667550 2025-12-31 SC667550 2025-01-01 2025-12-31 SC667550 frs-core:CurrentFinancialInstruments 2025-12-31 SC667550 frs-core:ComputerEquipment 2025-12-31 SC667550 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC667550 frs-core:ComputerEquipment 2024-12-31 SC667550 frs-core:FurnitureFittings 2025-12-31 SC667550 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC667550 frs-core:FurnitureFittings 2024-12-31 SC667550 frs-core:ShareCapital 2025-12-31 SC667550 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC667550 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC667550 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC667550 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC667550 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC667550 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC667550 1 2025-01-01 2025-12-31 SC667550 frs-bus:Director1 2025-01-01 2025-12-31 SC667550 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC667550 frs-countries:Scotland 2025-01-01 2025-12-31 SC667550 2023-12-31 SC667550 2024-12-31 SC667550 2024-01-01 2024-12-31 SC667550 frs-core:CurrentFinancialInstruments 2024-12-31 SC667550 frs-core:ShareCapital 2024-12-31 SC667550 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC667550
Barclay Harris Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Barclay Harris Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Barclay Harris Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC667550

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 117 |  | 92
|  |  | 117 |  | 92
CURRENT ASSETS
Stocks | 5 | - |  | 9,331 |
Debtors | 6 | 1,000 |  | 4,135 |
Cash at bank and in hand |  | 13,210 |  | 17,342 |
|  | 14,210 |  | 30,808 |
Creditors: Amounts Falling Due Within One Year | 7 | (9,934 ) |  | (30,261 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,276 |  | 547
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,393 |  | 639
NET ASSETS |  |  | 4,393 |  | 639
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 4,391 |  | 637
SHAREHOLDERS' FUNDS |  |  | 4,393 |  | 639

Page 1
Page 2
Barclay Harris Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year 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 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 Jonathan Penny Director
21/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Barclay Harris Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Barclay Harris Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC667550 . The registered office is 43 Leamington Terrace, Edinburgh, EH10 4JS.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:

Fixtures & Fittings | 25% straight line
Computer Equipment | 33% straight line

2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Barclay Harris Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 563 | 620 | 1,183
Additions | - | 117 | 117
Disposals | - | (23 ) | (23 )
As at 31 December 2025 | 563 | 714 | 1,277
Depreciation
As at 1 January 2025 | 563 | 528 | 1,091
Provided during the period | - | 69 | 69
As at 31 December 2025 | 563 | 597 | 1,160
Net Book Value
As at 31 December 2025 | - | 117 | 117
As at 1 January 2025 | - | 92 | 92

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 9,331

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 4,135
Other debtors | 1,000 |  | -
| 1,000 |  | 4,135

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,200 |  | 25,000
Other creditors | 4,399 |  | 1,451
Taxation and social security | 1,335 |  | 3,810
| 9,934 |  | 30,261

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4
Page 5
Barclay Harris Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
10. Ultimate Controlling Party
The company's ultimate controlling parties are Mr and Mrs Penny by virtue of their joint ownership of 100% of the issued share capital in the company.
Page 5