Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC169378 S R Stirton E Stirton E Stirton the companies directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC169378 2025-03-31 SC169378 2026-03-31 SC169378 2025-04-01 2026-03-31 SC169378 frs-core:CurrentFinancialInstruments 2026-03-31 SC169378 frs-core:PlantMachinery 2026-03-31 SC169378 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC169378 frs-core:PlantMachinery 2025-03-31 SC169378 frs-core:ShareCapital 2026-03-31 SC169378 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC169378 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC169378 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC169378 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC169378 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC169378 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC169378 1 2025-04-01 2026-03-31 SC169378 frs-core:CostValuation 2025-03-31 SC169378 frs-core:DisposalsRepaymentsInvestments 2026-03-31 SC169378 frs-core:CostValuation 2026-03-31 SC169378 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 SC169378 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 SC169378 frs-bus:Director1 2025-04-01 2026-03-31 SC169378 frs-bus:Director2 2025-04-01 2026-03-31 SC169378 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC169378 frs-countries:Scotland 2025-04-01 2026-03-31 SC169378 2024-03-31 SC169378 2025-03-31 SC169378 2024-04-01 2025-03-31 SC169378 frs-core:CurrentFinancialInstruments 2025-03-31 SC169378 frs-core:ShareCapital 2025-03-31 SC169378 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC169378
S R Stirton (Consultants) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Infinity Advisors Ltd t/a Infinity Partnership
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors S R Stirton
E Stirton
Secretary E Stirton
Company Number SC169378
Registered Office 15 Airyhall Avenue
Aberdeen
AB15 7QP
Page 1
Page 2
Balance Sheet
Registered number: SC169378
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 139
Investments 5 173,314 176,549
173,314 176,688
CURRENT ASSETS
Cash at bank and in hand 46 6,086
46 6,086
Creditors: Amounts Falling Due Within One Year 6 (46,458 ) (37,582 )
NET CURRENT ASSETS (LIABILITIES) (46,412 ) (31,496 )
TOTAL ASSETS LESS CURRENT LIABILITIES 126,902 145,192
NET ASSETS 126,902 145,192
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 126,801 145,092
SHAREHOLDERS' FUNDS 126,901 145,192
Page 2
Page 3
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 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
S R Stirton
Director
30th September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
S R Stirton (Consultants) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC169378 . The registered office is 15 Airyhall Avenue, Aberdeen, AB15 7QP.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 25% - on cost
2.3. 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.
2.4. Investments in associates
Investment in associate undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2025 4,642
As at 31 March 2026 4,642
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2025 4,503
Provided during the period 139
As at 31 March 2026 4,642
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 139
5. Investments
Associates Other Total
£ £ £
Cost or Valuation
As at 1 April 2025 138,189 38,360 176,549
Disposals (1,479 ) (1,756 ) (3,235 )
As at 31 March 2026 136,710 36,604 173,314
Provision
As at 1 April 2025 - - -
As at 31 March 2026 - - -
Net Book Value
As at 31 March 2026 136,710 36,604 173,314
As at 1 April 2025 138,189 38,360 176,549
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Amounts owed to participating interests 1,641 2,809
Other creditors 44,817 34,773
46,458 37,582
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The controlling party is the companies directors .
Page 5