Acorah Software Products - Accounts Production 19.1.200 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 SC702335 C Laird K A Winsor C Laird true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC702335 2025-06-30 SC702335 2026-06-30 SC702335 2025-07-01 2026-06-30 SC702335 frs-core:ShareCapital 2026-06-30 SC702335 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC702335 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 SC702335 frs-bus:SmallEntities 2025-07-01 2026-06-30 SC702335 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 SC702335 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC702335 frs-bus:OrdinaryShareClass1 2025-07-01 2026-06-30 SC702335 frs-bus:OrdinaryShareClass1 2026-06-30 SC702335 frs-bus:OrdinaryShareClass2 2025-07-01 2026-06-30 SC702335 frs-bus:OrdinaryShareClass2 2026-06-30 SC702335 frs-bus:PreferenceShareClass1 2025-07-01 2026-06-30 SC702335 frs-bus:PreferenceShareClass1 2026-06-30 SC702335 1 2025-07-01 2026-06-30 SC702335 frs-core:CostValuation 2025-06-30 SC702335 frs-core:CostValuation 2026-06-30 SC702335 frs-core:ProvisionsForImpairmentInvestments 2025-06-30 SC702335 frs-core:ProvisionsForImpairmentInvestments 2026-06-30 SC702335 frs-bus:Director1 2025-07-01 2026-06-30 SC702335 frs-bus:Director2 2025-07-01 2026-06-30 SC702335 frs-countries:Scotland 2025-07-01 2026-06-30 SC702335 2024-06-30 SC702335 2025-06-30 SC702335 2024-07-01 2025-06-30 SC702335 frs-core:ShareCapital 2025-06-30 SC702335 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC702335 frs-bus:OrdinaryShareClass2 2024-07-01 2025-06-30 SC702335 frs-bus:PreferenceShareClass1 2024-07-01 2025-06-30
Registered number: SC702335
Atlantic XL International Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors C Laird
K A Winsor
Company Number SC702335
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC702335
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,200,000 1,200,000
1,200,000 1,200,000
CURRENT ASSETS
Debtors 5 100 100
100 100
NET CURRENT ASSETS (LIABILITIES) 100 100
TOTAL ASSETS LESS CURRENT LIABILITIES 1,200,100 1,200,100
NET ASSETS 1,200,100 1,200,100
CAPITAL AND RESERVES
Called up share capital 6 1,200,100 1,200,100
SHAREHOLDERS' FUNDS 1,200,100 1,200,100
For the year ending 30 June 2026 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
C Laird
Director
26th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Atlantic XL International Limited is a private company, limited by shares, incorporated in Scotland, registered number SC702335 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
2.3. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2025: NIL)
- -
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 July 2025 1,200,000
As at 30 June 2026 1,200,000
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 1,200,000
As at 1 July 2025 1,200,000
Page 3
Page 4
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 100 100
6. Share Capital
2026 2025
Allotted, called up and fully paid £ £
90 Ordinary Shares of £ 1.00 each 90 90
10 A Ordinary shares of £ 1.00 each 10 10
100 100
Preference Shares
2026 2025
Allotted, called up and fully paid £ £
1,200,000 Preference Shares of £ 1.00 each 1,200,000 1,200,000
7. Ultimate Controlling Party
The company's controlling party is C Laird .
Page 4