Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10696270 A R Scrimgeour iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10696270 2025-03-31 10696270 2026-03-31 10696270 2025-04-01 2026-03-31 10696270 frs-core:CurrentFinancialInstruments 2026-03-31 10696270 frs-core:Non-currentFinancialInstruments 2026-03-31 10696270 frs-core:ShareCapital 2026-03-31 10696270 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10696270 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10696270 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10696270 frs-bus:SmallEntities 2025-04-01 2026-03-31 10696270 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10696270 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10696270 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 10696270 frs-bus:OrdinaryShareClass1 2026-03-31 10696270 frs-core:CostValuation 2025-03-31 10696270 frs-core:CostValuation 2026-03-31 10696270 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 10696270 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 10696270 frs-bus:Director1 2025-04-01 2026-03-31 10696270 frs-countries:EnglandWales 2025-04-01 2026-03-31 10696270 2024-03-31 10696270 2025-03-31 10696270 2024-04-01 2025-03-31 10696270 frs-core:CurrentFinancialInstruments 2025-03-31 10696270 frs-core:Non-currentFinancialInstruments 2025-03-31 10696270 frs-core:ShareCapital 2025-03-31 10696270 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10696270 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 10696270
Alex Scrimgeour Investments Ltd
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: 10696270
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,005,000 1,005,000
1,005,000 1,005,000
CURRENT ASSETS
Debtors 5 13,475 11,275
13,475 11,275
Creditors: Amounts Falling Due Within One Year 6 (507,975 ) (517,609 )
NET CURRENT ASSETS (LIABILITIES) (494,500 ) (506,334 )
TOTAL ASSETS LESS CURRENT LIABILITIES 510,500 498,666
Creditors: Amounts Falling Due After More Than One Year 7 (212,000 ) (232,000 )
NET ASSETS 298,500 266,666
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 298,400 266,566
SHAREHOLDERS' FUNDS 298,500 266,666
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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
A R Scrimgeour
Director
15/09/2026
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
Alex Scrimgeour Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10696270 . The registered office is No. 11 Riverside, Riverside Park, Farnham, Surrey, GU9 7UG.
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. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to or from related parties and investments in non-puttable ordinary shares. 
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
2.3. 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.
2.4. Investments
Investments in subsidiaries are recognised at cost less accumulated impairment.
2.5. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.6. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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4. Investments
Subsidiaries Other Total
£ £ £
Cost or Valuation
As at 1 April 2025 220,000 785,000 1,005,000
As at 31 March 2026 220,000 785,000 1,005,000
Provision
As at 1 April 2025 - - -
As at 31 March 2026 - - -
Net Book Value
As at 31 March 2026 220,000 785,000 1,005,000
As at 1 April 2025 220,000 785,000 1,005,000
5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 7,400 10,600
Amounts owed by group undertakings 6,075 675
13,475 11,275
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 10,192 10,310
Other taxes and social security 928 928
Accruals and deferred income 6,314 5,380
Director's loan account 490,541 500,991
507,975 517,609
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Loan Notes 212,000 232,000
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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