Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC241554 Mr Stephen Craig iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC241554 2025-03-31 SC241554 2026-03-31 SC241554 2025-04-01 2026-03-31 SC241554 frs-core:CurrentFinancialInstruments 2026-03-31 SC241554 frs-core:PlantMachinery 2026-03-31 SC241554 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC241554 frs-core:PlantMachinery 2025-03-31 SC241554 frs-core:ShareCapital 2026-03-31 SC241554 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC241554 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC241554 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC241554 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC241554 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC241554 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC241554 frs-core:ListedExchangeTraded 2026-03-31 SC241554 frs-core:ListedExchangeTraded 2025-03-31 SC241554 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 SC241554 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2026-03-31 SC241554 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-03-31 SC241554 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 SC241554 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-03-31 SC241554 frs-bus:Director1 2025-04-01 2026-03-31 SC241554 frs-countries:Scotland 2025-04-01 2026-03-31 SC241554 2024-03-31 SC241554 2025-03-31 SC241554 2024-04-01 2025-03-31 SC241554 frs-core:CurrentFinancialInstruments 2025-03-31 SC241554 frs-core:ShareCapital 2025-03-31 SC241554 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC241554
Stephen Craig Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Stephen Craig Limited
Contents
Contents

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

Page 1
Stephen Craig Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC241554

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 5 |  | 130,611 |  | 119,128
|  |  | 130,611 |  | 119,128
CURRENT ASSETS
Debtors | 6 | 60,927 |  | 57,707 |
Cash at bank and in hand |  | 593,861 |  | 581,599 |
|  | 654,788 |  | 639,306 |
Creditors: Amounts Falling Due Within One Year | 7 | (53,343 ) |  | (36,035 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 601,445 |  | 603,271
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 732,056 |  | 722,399
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,403 ) |  | (8,532 )
NET ASSETS |  |  | 720,653 |  | 713,867
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 720,651 |  | 713,865
SHAREHOLDERS' FUNDS |  |  | 720,653 |  | 713,867

Page 1
Page 2
Stephen Craig Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Stephen Craig Director
14 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Stephen Craig Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Stephen Craig Limited is a private company, limited by shares, incorporated in Scotland, registered number SC241554 . The registered office is The Orchard, 23a Doune Road, Dunblane, FK15 9AR.
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 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.
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 | over 3 years

2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and theirinclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 2,248
As at 31 March 2026 | 2,248
Depreciation
As at 1 April 2025 | 2,248
As at 31 March 2026 | 2,248
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

Page 3
Page 4
Stephen Craig Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 119,128
Fair value adjustments | 11,483
As at 31 March 2026 | 130,611
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 130,611
As at 1 April 2025 | 119,128

Investments are recognised initially at fair value which is normally the transaction price
excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 56,681 |  | 48,834
Other debtors | 4,246 |  | 8,873
| 60,927 |  | 57,707

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 29,193 |  | 13,100
Taxation and social security | 24,150 |  | 22,935
| 53,343 |  | 36,035

Short term creditors are measured at transaction price (which is usually the invoice price).
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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