Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 07890793 Dr Nicholas Keca Dr Nicholas Keca true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07890793 2025-05-31 07890793 2026-05-31 07890793 2025-06-01 2026-05-31 07890793 frs-core:CurrentFinancialInstruments 2026-05-31 07890793 frs-core:ComputerEquipment 2026-05-31 07890793 frs-core:ComputerEquipment 2025-06-01 2026-05-31 07890793 frs-core:ComputerEquipment 2025-05-31 07890793 frs-core:ShareCapital 2026-05-31 07890793 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 07890793 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 07890793 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 07890793 frs-bus:SmallEntities 2025-06-01 2026-05-31 07890793 frs-bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 07890793 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 07890793 1 2025-06-01 2026-05-31 07890793 frs-bus:Director1 2025-06-01 2026-05-31 07890793 frs-countries:EnglandWales 2025-06-01 2026-05-31 07890793 2024-05-31 07890793 2025-05-31 07890793 2024-06-01 2025-05-31 07890793 frs-core:CurrentFinancialInstruments 2025-05-31 07890793 frs-core:ShareCapital 2025-05-31 07890793 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 07890793
Scire Quam Ltd
Financial Statements
For The Year Ended 31 May 2026
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Scire Quam Ltd for the year ended 31 May 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scire Quam Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the director of Scire Quam Ltd , as a body, in accordance with the terms of our engagement letter dated 15 October 2015. Our work has been undertaken solely to prepare for your approval the accounts of Scire Quam Ltd and state those matters that we have agreed to state to the director of Scire Quam Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scire Quam Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Scire Quam Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Scire Quam Ltd . You consider that Scire Quam Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Scire Quam Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
26th August 2026
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 07890793
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,721 -
3,721 -
CURRENT ASSETS
Debtors 5 2,786 -
Cash at bank and in hand 24 23
2,810 23
Creditors: Amounts Falling Due Within One Year 6 (35,787 ) (26,628 )
NET CURRENT ASSETS (LIABILITIES) (32,977 ) (26,605 )
TOTAL ASSETS LESS CURRENT LIABILITIES (29,256 ) (26,605 )
NET LIABILITIES (29,256 ) (26,605 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (29,356 ) (26,705 )
SHAREHOLDERS' FUNDS (29,256) (26,605)
Page 2
Page 3
For the year ending 31 May 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
Dr Nicholas Keca
Director
26th August 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Scire Quam Ltd Registered number 07890793 is a limited by shares company incorporated in England & Wales. The Registered Office is 23 The Lees, Bristol Gardens, Brighton, BN2 5YW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Computer Equipment 25% reducing balance
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.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
2.4. 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 (2025: NIL)
- -
Page 4
Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2025 -
Additions 4,961
As at 31 May 2026 4,961
Depreciation
As at 1 June 2025 -
Provided during the period 1,240
As at 31 May 2026 1,240
Net Book Value
As at 31 May 2026 3,721
As at 1 June 2025 -
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 39 -
Prepayments and accrued income 1,118 -
VAT 1,629 -
2,786 -
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 4,127 12,851
Accruals and deferred income 435 528
Director's loan account 31,225 13,249
35,787 26,628
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
8. Ultimate Controlling Party
The company's ultimate controlling party is Dr Nicholas Keca by virtue of his ownership of 100% of the issued share capital in the company.
Page 6