Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC594445 Ms L M Gress iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC594445 2024-12-31 SC594445 2025-12-31 SC594445 2025-01-01 2025-12-31 SC594445 frs-core:CurrentFinancialInstruments 2025-12-31 SC594445 frs-core:ComputerEquipment 2025-12-31 SC594445 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC594445 frs-core:ComputerEquipment 2024-12-31 SC594445 frs-core:FurnitureFittings 2025-12-31 SC594445 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC594445 frs-core:FurnitureFittings 2024-12-31 SC594445 frs-core:ShareCapital 2025-12-31 SC594445 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC594445 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC594445 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC594445 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC594445 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC594445 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC594445 frs-bus:Director1 2025-01-01 2025-12-31 SC594445 frs-countries:Scotland 2025-01-01 2025-12-31 SC594445 2023-12-31 SC594445 2024-12-31 SC594445 2024-01-01 2024-12-31 SC594445 frs-core:CurrentFinancialInstruments 2024-12-31 SC594445 frs-core:ShareCapital 2024-12-31 SC594445 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC594445
Random Phrase Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Random Phrase Ltd
Contents
Contents

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

Page 1
Random Phrase Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC594445

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 358 |  | 1,075
|  |  | 358 |  | 1,075
CURRENT ASSETS
Cash at bank and in hand |  | 131,947 |  | 117,215 |
|  | 131,947 |  | 117,215 |
Creditors: Amounts Falling Due Within One Year | 5 | (16,096 ) |  | (15,821 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 115,851 |  | 101,394
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 116,209 |  | 102,469
NET ASSETS |  |  | 116,209 |  | 102,469
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 116,208 |  | 102,468
SHAREHOLDERS' FUNDS |  |  | 116,209 |  | 102,469

Page 1
Page 2
Random Phrase 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 her 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

Ms L M Gress Director
21 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Random Phrase Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Random Phrase Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC594445 . The registered office is 59/2 Comely Bank Road, Edinburgh, EH4 1EJ.
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 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:

Fixtures & Fittings | 25% Straight line
Computer Equipment | 33.3% Straight line

2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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)
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Page 4
Random Phrase 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 | 419 | 2,149 | 2,568
As at 31 December 2025 | 419 | 2,149 | 2,568
Depreciation
As at 1 January 2025 | 419 | 1,074 | 1,493
Provided during the period | - | 717 | 717
As at 31 December 2025 | 419 | 1,791 | 2,210
Net Book Value
As at 31 December 2025 | - | 358 | 358
As at 1 January 2025 | - | 1,075 | 1,075

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 8,082 |  | 8,128
Other taxes and social security | - |  | 430
Accruals and deferred income | 884 |  | 850
Director's loan account | 7,130 |  | 6,413
| 16,096 |  | 15,821

6. Share Capital

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

7. Related Party Transactions
As at 31 December 2025 the amount owed to Ms L M Gress by the company was £7,130 (2024: £6,413).
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