Acorah Software Products - Accounts Production 19.4.300 false true 30 June 2024 1 July 2023 false 1 July 2024 31 December 2025 31 December 2025 08984179 Mr Harvey Jones Mr Gregory Clifford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08984179 2024-06-30 08984179 2025-12-31 08984179 2024-07-01 2025-12-31 08984179 frs-core:CurrentFinancialInstruments 2025-12-31 08984179 frs-core:Non-currentFinancialInstruments 2025-12-31 08984179 frs-core:ComputerEquipment 2025-12-31 08984179 frs-core:ComputerEquipment 2024-07-01 2025-12-31 08984179 frs-core:ComputerEquipment 2024-06-30 08984179 frs-core:PlantMachinery 2025-12-31 08984179 frs-core:PlantMachinery 2024-07-01 2025-12-31 08984179 frs-core:PlantMachinery 2024-06-30 08984179 frs-core:ShareCapital 2025-12-31 08984179 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08984179 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 08984179 frs-bus:FilletedAccounts 2024-07-01 2025-12-31 08984179 frs-bus:SmallEntities 2024-07-01 2025-12-31 08984179 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-12-31 08984179 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 08984179 frs-core:CostValuation 2024-06-30 08984179 frs-core:CostValuation 2025-12-31 08984179 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 08984179 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 08984179 frs-bus:Director1 2024-07-01 2025-12-31 08984179 frs-bus:Director2 2024-07-01 2025-12-31 08984179 frs-countries:EnglandWales 2024-07-01 2025-12-31 08984179 2023-06-30 08984179 2024-06-30 08984179 2023-07-01 2024-06-30 08984179 frs-core:CurrentFinancialInstruments 2024-06-30 08984179 frs-core:Non-currentFinancialInstruments 2024-06-30 08984179 frs-core:ShareCapital 2024-06-30 08984179 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 08984179
Scallop Ranch Ltd
Unaudited Financial Statements
For the Period 1 July 2024 to 31 December 2025
KT Accountants Limited
Chartered Accountants
Castle Farm Barn North
Denmead Road
Southwick
Hampshire
PO17 6EX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08984179
31 December 2025 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 132,323 172,271
Investments 5 60,000 60,000
192,323 232,271
CURRENT ASSETS
Stocks 6 500 750
Debtors 7 9,176 19,698
Cash at bank and in hand 45,036 51,400
54,712 71,848
Creditors: Amounts Falling Due Within One Year 8 10,708 11,688
NET CURRENT ASSETS (LIABILITIES) 65,420 83,536
TOTAL ASSETS LESS CURRENT LIABILITIES 257,743 315,807
Creditors: Amounts Falling Due After More Than One Year 9 (6,098,758 ) (4,921,320 )
NET LIABILITIES (5,841,015 ) (4,605,513 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (5,841,016 ) (4,605,514 )
SHAREHOLDERS' FUNDS (5,841,015) (4,605,513)
Page 1
Page 2
For the period 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
Mr Gregory Clifford
Director
30 June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Scallop Ranch Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08984179 . The registered office is The Farmhouse Biddenfield Lane, Shedfield, Southampton, SO32 2HP.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Plant & Machinery 25% Reducing balance, 10% and 25% Straight line
Computer Equipment 25% Straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 3)
2 3
Page 3
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2024 749,225 1,687 750,912
Additions 8,178 - 8,178
As at 31 December 2025 757,403 1,687 759,090
Depreciation
As at 1 July 2024 577,633 1,008 578,641
Provided during the period 47,493 633 48,126
As at 31 December 2025 625,126 1,641 626,767
Net Book Value
As at 31 December 2025 132,277 46 132,323
As at 1 July 2024 171,592 679 172,271
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 July 2024 60,000
As at 31 December 2025 60,000
Provision
As at 1 July 2024 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 60,000
As at 1 July 2024 60,000
6. Stocks
31 December 2025 30 June 2024
£ £
Stock 500 750
Page 4
Page 5
7. Debtors
31 December 2025 30 June 2024
£ £
Due within one year
Trade debtors - 2,884
Other debtors 9,176 16,814
9,176 19,698
8. Creditors: Amounts Falling Due Within One Year
31 December 2025 30 June 2024
£ £
Amounts owed to group undertakings (20,097 ) (17,347 )
Other creditors 4,551 5,659
Taxation and social security 4,838 -
(10,708 ) (11,688 )
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 30 June 2024
£ £
Amounts owed to participating interests 4,218,710 3,670,862
Other creditors 1,880,048 1,250,458
6,098,758 4,921,320
10. Share Capital
31 December 2025 30 June 2024
£ £
Allotted, Called up and fully paid 1 1
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