Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC646904 Mr Peter Fearn Mr Peter Fearn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC646904 2024-12-31 SC646904 2025-12-31 SC646904 2025-01-01 2025-12-31 SC646904 frs-core:CurrentFinancialInstruments 2025-12-31 SC646904 frs-core:Non-currentFinancialInstruments 2025-12-31 SC646904 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC646904 frs-core:PlantMachinery 2025-12-31 SC646904 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC646904 frs-core:PlantMachinery 2024-12-31 SC646904 frs-core:ShareCapital 2025-12-31 SC646904 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC646904 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC646904 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC646904 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC646904 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC646904 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC646904 frs-bus:Director1 2025-01-01 2025-12-31 SC646904 frs-bus:Director1 2024-12-31 SC646904 frs-bus:Director1 2025-12-31 SC646904 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC646904 frs-countries:Scotland 2025-01-01 2025-12-31 SC646904 2023-12-31 SC646904 2024-12-31 SC646904 2024-01-01 2024-12-31 SC646904 frs-core:CurrentFinancialInstruments 2024-12-31 SC646904 frs-core:Non-currentFinancialInstruments 2024-12-31 SC646904 frs-core:ShareCapital 2024-12-31 SC646904 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC646904
Alderstone Accountancy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC646904
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,111 12,357
11,111 12,357
CURRENT ASSETS
Debtors 5 55,032 19,207
Cash at bank and in hand 25,488 15,145
80,520 34,352
Creditors: Amounts Falling Due Within One Year 6 (83,975 ) (45,093 )
NET CURRENT ASSETS (LIABILITIES) (3,455 ) (10,741 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,656 1,616
Creditors: Amounts Falling Due After More Than One Year 7 - (1,407 )
NET ASSETS 7,656 209
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 7,456 9
SHAREHOLDERS' FUNDS 7,656 209
Page 1
Page 2
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 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
Mr Peter Fearn
Director
18/09/2026
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
Alderstone Accountancy Limited is a private company, limited by shares, incorporated in Scotland, registered number SC646904 . The registered office is CodeBase, 37a Castle Terrace, Edinburgh, Midlothian, EH1 2EL.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Computer Equipment 50% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 5)
2 5
Page 3
Page 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 20,763
Additions 4,023
As at 31 December 2025 24,786
Depreciation
As at 1 January 2025 8,406
Provided during the period 5,269
As at 31 December 2025 13,675
Net Book Value
As at 31 December 2025 11,111
As at 1 January 2025 12,357
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,556 9,854
Other debtors 45,476 9,353
55,032 19,207
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 180 195
Bank loans and overdrafts 1,422 2,074
Other creditors 40,887 155
Taxation and social security 41,486 42,669
83,975 45,093
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 1,407
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 4
Page 5
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Peter Fearn 4,736 - 4,736 - -
The above loan is unsecured, interest free and repayable on demand.
Page 5