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 SC771278 C D Sutherland C D Sutherland true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC771278 2025-06-30 SC771278 2026-06-30 SC771278 2025-07-01 2026-06-30 SC771278 frs-core:CurrentFinancialInstruments 2026-06-30 SC771278 frs-core:ComputerEquipment 2026-06-30 SC771278 frs-core:ComputerEquipment 2025-07-01 2026-06-30 SC771278 frs-core:ComputerEquipment 2025-06-30 SC771278 frs-core:MotorVehicles 2026-06-30 SC771278 frs-core:MotorVehicles 2025-07-01 2026-06-30 SC771278 frs-core:MotorVehicles 2025-06-30 SC771278 frs-core:PlantMachinery 2026-06-30 SC771278 frs-core:PlantMachinery 2025-07-01 2026-06-30 SC771278 frs-core:PlantMachinery 2025-06-30 SC771278 frs-core:ShareCapital 2026-06-30 SC771278 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 SC771278 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC771278 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 SC771278 frs-bus:SmallEntities 2025-07-01 2026-06-30 SC771278 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 SC771278 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC771278 1 2025-07-01 2026-06-30 SC771278 frs-bus:Director1 2025-07-01 2026-06-30 SC771278 frs-countries:Scotland 2025-07-01 2026-06-30 SC771278 2024-06-30 SC771278 2025-06-30 SC771278 2024-07-01 2025-06-30 SC771278 frs-core:CurrentFinancialInstruments 2025-06-30 SC771278 frs-core:ShareCapital 2025-06-30 SC771278 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: SC771278
Sula Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director C D Sutherland
Company Number SC771278
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC771278
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,689 14,356
10,689 14,356
CURRENT ASSETS
Debtors 5 16,425 12,267
Cash at bank and in hand 146,440 164,653
162,865 176,920
Creditors: Amounts Falling Due Within One Year 6 (19,861 ) (36,864 )
NET CURRENT ASSETS (LIABILITIES) 143,004 140,056
TOTAL ASSETS LESS CURRENT LIABILITIES 153,693 154,412
NET ASSETS 153,693 154,412
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 153,692 154,411
SHAREHOLDERS' FUNDS 153,693 154,412
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Page 3
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 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
C D Sutherland
Director
26th August 2026
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Sula Consulting Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC771278 . 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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 25% on cost
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on cost
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2025: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2025 568 20,000 976 21,544
As at 30 June 2026 568 20,000 976 21,544
Depreciation
As at 1 July 2025 189 6,875 124 7,188
Provided during the period 142 3,281 244 3,667
As at 30 June 2026 331 10,156 368 10,855
Net Book Value
As at 30 June 2026 237 9,844 608 10,689
As at 1 July 2025 379 13,125 852 14,356
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 16,170 -
Other debtors 255 12,267
16,425 12,267
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 860 186
Taxation and social security 19,001 36,678
19,861 36,864
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is C D Sutherland .
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