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 SC718386 I Macphail K Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC718386 2025-03-31 SC718386 2026-03-31 SC718386 2025-04-01 2026-03-31 SC718386 frs-core:CurrentFinancialInstruments 2026-03-31 SC718386 frs-core:ShareCapital 2026-03-31 SC718386 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC718386 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC718386 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC718386 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC718386 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC718386 frs-bus:Director1 2025-04-01 2026-03-31 SC718386 frs-bus:Director2 2025-04-01 2026-03-31 SC718386 frs-countries:Scotland 2025-04-01 2026-03-31 SC718386 2024-03-31 SC718386 2025-03-31 SC718386 2024-04-01 2025-03-31 SC718386 frs-core:CurrentFinancialInstruments 2025-03-31 SC718386 frs-core:ShareCapital 2025-03-31
Registered number: SC718386
IDM Group Scotland Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC718386
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 20,018 27,098
Investments 5 204 204
Cash at bank and in hand 4,901 5,926
25,123 33,228
Creditors: Amounts Falling Due Within One Year 6 (25,023 ) (33,128 )
NET CURRENT ASSETS (LIABILITIES) 100 100
TOTAL ASSETS LESS CURRENT LIABILITIES 100 100
NET ASSETS 100 100
CAPITAL AND RESERVES
Called up share capital 7 100 100
SHAREHOLDERS' FUNDS 100 100
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 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
I Macphail
Director
28/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
IDM Group Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC718386 . The registered office is IDM Group Scotland, 13a Harbour Road, Inverness, Inverness-shire, IV1 1SY.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Debtors
2026 2025
£ £
Due within one year
Amounts owed by participating interests 20,007 27,088
Other debtors 11 10
20,018 27,098
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Page 4
5. Current Asset Investments
2026 2025
£ £
Shares in subsidiaries 204 204
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Amounts owed to group undertakings 25,023 33,128
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4