Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC525003 C Laird F J Bowden OGV XL (Holdings) Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC525003 2024-12-31 SC525003 2025-12-31 SC525003 2025-01-01 2025-12-31 SC525003 frs-core:CurrentFinancialInstruments 2025-12-31 SC525003 frs-core:SharePremium 2025-12-31 SC525003 frs-core:ShareCapital 2025-12-31 SC525003 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC525003 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC525003 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC525003 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC525003 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC525003 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC525003 1 2025-01-01 2025-12-31 SC525003 frs-bus:Director1 2025-01-01 2025-12-31 SC525003 frs-bus:Director2 2025-01-01 2025-12-31 SC525003 frs-countries:Scotland 2025-01-01 2025-12-31 SC525003 2023-12-31 SC525003 2024-12-31 SC525003 2024-01-01 2024-12-31 SC525003 frs-core:CurrentFinancialInstruments 2024-12-31 SC525003 frs-core:SharePremium 2024-12-31 SC525003 frs-core:ShareCapital 2024-12-31 SC525003 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC525003
OGV XL Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors C Laird
F J Bowden
Company Number SC525003
Registered Office XL House
Blackburn Business Park, Woodburn Road
Blackburn, Aberdeenshire
AB21 0PS
Page 1
Page 2
Balance Sheet
Registered number: SC525003
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 181,932 187,744
Cash at bank and in hand 80 84
182,012 187,828
Creditors: Amounts Falling Due Within One Year 5 (181,701 ) (186,643 )
NET CURRENT ASSETS (LIABILITIES) 311 1,185
TOTAL ASSETS LESS CURRENT LIABILITIES 311 1,185
NET ASSETS 311 1,185
CAPITAL AND RESERVES
Called up share capital 6 2 2
Share premium account 250,000 250,000
Profit and Loss Account (249,691 ) (248,817 )
SHAREHOLDERS' FUNDS 311 1,185
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 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
8th September 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
OGV XL Limited is a private company, limited by shares, incorporated in Scotland, registered number SC525003 . The registered office is XL House, Blackburn Business Park, Woodburn Road, Blackburn, Aberdeenshire, AB21 0PS.
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. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
4. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 168,947 168,949
Other debtors 12,985 18,795
181,932 187,744
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 983 817
Amounts owed to group undertakings 175,069 180,186
Amounts owed to participating interests 3,090 3,090
Other creditors 2,550 2,550
Taxation and social security 9 -
181,701 186,643
Page 3
Page 4
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
7. Ultimate Controlling Party
The company's ultimate controlling party is OGV XL (Holdings) Ltd .
Page 4