Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC223945 K El Deeb Neil Nisbet & Co Dr. K El-Deeb true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC223945 2025-03-31 SC223945 2026-03-31 SC223945 2025-04-01 2026-03-31 SC223945 frs-core:CurrentFinancialInstruments 2026-03-31 SC223945 frs-core:ComputerEquipment 2026-03-31 SC223945 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC223945 frs-core:ComputerEquipment 2025-03-31 SC223945 frs-core:PlantMachinery 2026-03-31 SC223945 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC223945 frs-core:PlantMachinery 2025-03-31 SC223945 frs-core:ShareCapital 2026-03-31 SC223945 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC223945 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC223945 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC223945 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC223945 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC223945 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC223945 1 2025-04-01 2026-03-31 SC223945 frs-bus:Director1 2025-04-01 2026-03-31 SC223945 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC223945 frs-countries:Scotland 2025-04-01 2026-03-31 SC223945 2024-03-31 SC223945 2025-03-31 SC223945 2024-04-01 2025-03-31 SC223945 frs-core:CurrentFinancialInstruments 2025-03-31 SC223945 frs-core:ShareCapital 2025-03-31 SC223945 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC223945
Computational Structural Mechanics Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Neil Nisbet & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC223945
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 822 618
Investment Properties 5 269,533 534,501
270,355 535,119
CURRENT ASSETS
Debtors 6 600 1,128
Cash at bank and in hand 11,145 1,526
11,745 2,654
Creditors: Amounts Falling Due Within One Year 7 (55,529 ) (253,966 )
NET CURRENT ASSETS (LIABILITIES) (43,784 ) (251,312 )
TOTAL ASSETS LESS CURRENT LIABILITIES 226,571 283,807
NET ASSETS 226,571 283,807
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 226,570 283,806
SHAREHOLDERS' FUNDS 226,571 283,807
Page 1
Page 2
For the year ending 31 March 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
K El Deeb
Director
19/09/2026
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
Computational Structural Mechanics Limited is a private company, limited by shares, incorporated in Scotland, registered number SC223945 . The registered office is c/o Neil Nisbet & Co., Thain House, 226 Queensferry Road, Edinburgh, EH4 2BP.
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 15% on cost
Computer Equipment 25% on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 1,666 4,827 6,493
Additions - 544 544
As at 31 March 2026 1,666 5,371 7,037
Depreciation
As at 1 April 2025 1,408 4,467 5,875
Provided during the period 39 301 340
As at 31 March 2026 1,447 4,768 6,215
Net Book Value
As at 31 March 2026 219 603 822
As at 1 April 2025 258 360 618
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 534,501
Disposals (264,968 )
As at 31 March 2026 269,533
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 269,533 534,501
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 600 1,128
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 55,320 253,966
Taxation and social security 209 -
55,529 253,966
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
9. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 42,000 39,568
10. Ultimate Controlling Party
The company's ultimate controlling party is Dr. K El-Deeb .
Page 5