Acorah Software Products - Accounts Production 19.3.600 false true true 31 March 2025 1 October 2023 false 1 April 2025 30 March 2026 30 March 2026 SC164261 S M Ritchie S M Ritchie true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC164261 2025-03-31 SC164261 2026-03-30 SC164261 2025-04-01 2026-03-30 SC164261 frs-core:SharePremium 2026-03-30 SC164261 frs-core:ShareCapital 2026-03-30 SC164261 frs-core:RetainedEarningsAccumulatedLosses 2026-03-30 SC164261 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-30 SC164261 frs-bus:FilletedAccounts 2025-04-01 2026-03-30 SC164261 frs-bus:SmallEntities 2025-04-01 2026-03-30 SC164261 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-30 SC164261 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-30 SC164261 1 2025-04-01 2026-03-30 SC164261 frs-bus:Director1 2025-04-01 2026-03-30 SC164261 frs-countries:Scotland 2025-04-01 2026-03-30 SC164261 2023-09-30 SC164261 2025-03-31 SC164261 2023-10-01 2025-03-31 SC164261 frs-core:SharePremium 2025-03-31 SC164261 frs-core:ShareCapital 2025-03-31 SC164261 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC164261
Belmar Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 March 2026
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director S M Ritchie
Company Number SC164261
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC164261
30 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks - 200,000
Debtors 4 498,144 298,144
498,144 498,144
Creditors: Amounts Falling Due Within One Year 5 (2,456,305 ) (2,456,305 )
NET CURRENT ASSETS (LIABILITIES) (1,958,161 ) (1,958,161 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,958,161 ) (1,958,161 )
NET LIABILITIES (1,958,161 ) (1,958,161 )
CAPITAL AND RESERVES
Called up share capital 6 50,002 50,002
Share premium account 550,000 550,000
Profit and Loss Account (2,558,163 ) (2,558,163 )
SHAREHOLDERS' FUNDS (1,958,161) (1,958,161)
For the year ending 30 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
S M Ritchie
Director
6th October 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
Belmar Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC164261 . The registered office is 5 Carden Place, Aberdeen , AB10 1UT.
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. Going Concern Disclosure
These accounts have been prepared on the going concenr basis, on the understanding that the directors and shareholders will continue to financially supoort the company.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2025: NIL)
- -
4. Debtors
30 March 2026 31 March 2025
£ £
Due within one year
Amounts owed by group undertakings 498,144 298,144
5. Creditors: Amounts Falling Due Within One Year
30 March 2026 31 March 2025
£ £
Other creditors 2,456,305 2,456,305
6. Share Capital
30 March 2026 31 March 2025
£ £
Allotted, Called up and fully paid 50,002 50,002
Page 3
Page 4
7. Ultimate Controlling Party
The company's ultimate controlling party is S M Ritchie .
Page 4