Acorah Software Products - Accounts Production 19.4.300 false true 30 June 2025 17 June 2024 false 1 July 2025 30 June 2026 30 June 2026 SC813775 Mr Konstantin Nazaruk Mr Graeme Hogg Mr Craig Matthew Mr Arran Bastable iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC813775 2025-06-30 SC813775 2026-06-30 SC813775 2025-07-01 2026-06-30 SC813775 frs-core:CurrentFinancialInstruments 2026-06-30 SC813775 frs-core:ComputerEquipment 2026-06-30 SC813775 frs-core:ComputerEquipment 2025-07-01 2026-06-30 SC813775 frs-core:ComputerEquipment 2025-06-30 SC813775 frs-core:FurnitureFittings 2026-06-30 SC813775 frs-core:FurnitureFittings 2025-07-01 2026-06-30 SC813775 frs-core:FurnitureFittings 2025-06-30 SC813775 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-06-30 SC813775 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-01 2026-06-30 SC813775 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 SC813775 frs-core:PlantMachinery 2026-06-30 SC813775 frs-core:PlantMachinery 2025-07-01 2026-06-30 SC813775 frs-core:PlantMachinery 2025-06-30 SC813775 frs-core:ShareCapital 2026-06-30 SC813775 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 SC813775 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC813775 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 SC813775 frs-bus:SmallEntities 2025-07-01 2026-06-30 SC813775 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 SC813775 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC813775 frs-bus:OrdinaryShareClass1 2025-07-01 2026-06-30 SC813775 frs-bus:OrdinaryShareClass1 2026-06-30 SC813775 frs-bus:OrdinaryShareClass2 2025-07-01 2026-06-30 SC813775 frs-bus:OrdinaryShareClass2 2026-06-30 SC813775 frs-bus:OrdinaryShareClass3 2025-07-01 2026-06-30 SC813775 frs-bus:OrdinaryShareClass3 2026-06-30 SC813775 frs-bus:OrdinaryShareClass4 2025-07-01 2026-06-30 SC813775 frs-bus:OrdinaryShareClass4 2026-06-30 SC813775 frs-bus:OrdinaryShareClass5 2025-07-01 2026-06-30 SC813775 frs-bus:OrdinaryShareClass5 2026-06-30 SC813775 frs-bus:Director1 2025-07-01 2026-06-30 SC813775 frs-bus:Director2 2025-07-01 2026-06-30 SC813775 frs-bus:Director3 2025-07-01 2026-06-30 SC813775 frs-bus:Director4 2025-07-01 2026-06-30 SC813775 frs-countries:Scotland 2025-07-01 2026-06-30 SC813775 2024-06-16 SC813775 2025-06-30 SC813775 2024-06-17 2025-06-30 SC813775 frs-core:CurrentFinancialInstruments 2025-06-30 SC813775 frs-core:ShareCapital 2025-06-30 SC813775 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC813775 frs-bus:OrdinaryShareClass1 2024-06-17 2025-06-30 SC813775 frs-bus:OrdinaryShareClass2 2024-06-17 2025-06-30 SC813775 frs-bus:OrdinaryShareClass3 2024-06-17 2025-06-30 SC813775 frs-bus:OrdinaryShareClass4 2024-06-17 2025-06-30 SC813775 frs-bus:OrdinaryShareClass5 2024-06-17 2025-06-30
Registered number: SC813775
NMC Energy Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC813775
30 June 2026 30 June 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 211,940 6,437
211,940 6,437
CURRENT ASSETS
Stocks 5 869,688 369,215
Debtors 6 733,060 621,838
Cash at bank and in hand 490,638 3,637
2,093,386 994,690
Creditors: Amounts Falling Due Within One Year 7 (1,326,337 ) (854,465 )
NET CURRENT ASSETS (LIABILITIES) 767,049 140,225
TOTAL ASSETS LESS CURRENT LIABILITIES 978,989 146,662
NET ASSETS 978,989 146,662
CAPITAL AND RESERVES
Called up share capital 8 400 100
Profit and Loss Account 978,589 146,562
SHAREHOLDERS' FUNDS 978,989 146,662
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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
Mr Konstantin Nazaruk
Director
16/09/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
NMC Energy Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC813775 . The registered office is Aberdeen Business Centre, 11 Bon Accord Crescent, Aberdeen, Aberdeenshire, AB11 6DE.
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:
Leasehold improvements 10 years straight line
Plant & Machinery 25% reducing balance
Office Furniture 25% reducing balance
Computer equipment 3 years 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 14 (2025: 2)
14 2
4. Tangible Assets
Land & Property
Leasehold improvements Plant & Machinery Office Furniture Computer equipment Total
£ £ £ £ £
Cost
As at 1 July 2025 - - - 6,876 6,876
Additions 124,735 23,898 46,720 47,212 242,565
As at 30 June 2026 124,735 23,898 46,720 54,088 249,441
Depreciation
As at 1 July 2025 - - - 439 439
Provided during the period 12,474 2,523 4,036 18,029 37,062
As at 30 June 2026 12,474 2,523 4,036 18,468 37,501
Net Book Value
As at 30 June 2026 112,261 21,375 42,684 35,620 211,940
As at 1 July 2025 - - - 6,437 6,437
5. Stocks
30 June 2026 30 June 2025
£ £
Work in progress 869,688 369,215
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6. Debtors
30 June 2026 30 June 2025
£ £
Due within one year
Trade debtors 650,339 603,437
Other debtors 82,721 18,401
733,060 621,838
7. Creditors: Amounts Falling Due Within One Year
30 June 2026 30 June 2025
£ £
Trade creditors 115,948 355,694
Other loans - 178,713
Amounts owed to participating interests 79,434 86,384
Other creditors 509,371 143,219
Taxation and social security 621,584 90,455
1,326,337 854,465
8. Share Capital
30 June 2026 30 June 2025
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 1.00 each 200 100
170 Ordinary A shares of £ 1.00 each 170 -
10 Ordinary B shares of £ 1.00 each 10 -
10 Ordinary C shares of £ 1.00 each 10 -
10 Ordinary D shares of £ 1.00 each 10 -
400 100
Shares issued during the period: £
100 Ordinary Shares of £ 1.00 each 100
170 Ordinary A shares of £ 1.00 each 170
10 Ordinary B shares of £ 1.00 each 10
10 Ordinary C shares of £ 1.00 each 10
10 Ordinary D shares of £ 1.00 each 10
300
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9. Dividends
30 June 2026 30 June 2025
£ £
On equity shares:
Interim dividend paid 208,731 -
Final dividend paid 103,139 -
311,870 -
10. Related Party Transactions
Naza Tech LtdAs at 30 June 2025, £6,950 was due to Naza Tech Ltd, a company incorporated in the UK and of which Mr Konstantin Nazaruk is a 50% shareholder. This amount was repaid on 16 September 2025.

Naza Tech Ltd

As at 30 June 2025, £6,950 was due to Naza Tech Ltd, a company incorporated in the UK and of which Mr Konstantin Nazaruk is a 50% shareholder. This amount was repaid on 16 September 2025.

NMC Energy BVAs at 30 June 2026, the loan of £79,434 that was received in the previous period from NMC Energy BV, a company incorporated in Netherlands and of which Mr Konstantin Nazaruk is a 50% shareholder remained payable. This loan is unsecured and interest free and was repaid in the following year.

NMC Energy BV

As at 30 June 2026, the loan of £79,434 that was received in the previous period from NMC Energy BV, a company incorporated in Netherlands and of which Mr Konstantin Nazaruk is a 50% shareholder remained payable. This loan is unsecured and interest free and was repaid in the following year.

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