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 SC362692 Mr Stuart Girling Mr John McIntosh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC362692 2025-03-31 SC362692 2026-03-31 SC362692 2025-04-01 2026-03-31 SC362692 frs-core:CurrentFinancialInstruments 2026-03-31 SC362692 frs-core:Non-currentFinancialInstruments 2026-03-31 SC362692 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 SC362692 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 SC362692 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 SC362692 frs-core:ShareCapital 2026-03-31 SC362692 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC362692 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC362692 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC362692 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC362692 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC362692 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC362692 frs-bus:Director1 2025-04-01 2026-03-31 SC362692 frs-bus:Director2 2025-04-01 2026-03-31 SC362692 frs-countries:Scotland 2025-04-01 2026-03-31 SC362692 2024-03-31 SC362692 2025-03-31 SC362692 2024-04-01 2025-03-31 SC362692 frs-core:CurrentFinancialInstruments 2025-03-31 SC362692 frs-core:Non-currentFinancialInstruments 2025-03-31 SC362692 frs-core:ShareCapital 2025-03-31 SC362692 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC362692
Eikos Software Systems Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC362692
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 272,693 251,895
272,693 251,895
CURRENT ASSETS
Debtors 5 305,720 203,324
Cash at bank and in hand 102,671 30,677
408,391 234,001
Creditors: Amounts Falling Due Within One Year 6 (345,621 ) (396,823 )
NET CURRENT ASSETS (LIABILITIES) 62,770 (162,822 )
TOTAL ASSETS LESS CURRENT LIABILITIES 335,463 89,073
Creditors: Amounts Falling Due After More Than One Year 7 (17,593 ) (23,148 )
NET ASSETS 317,870 65,925
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 317,868 65,923
SHAREHOLDERS' FUNDS 317,870 65,925
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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 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
Mr Stuart Girling
Director
Mr John McIntosh
Director
26 May 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eikos Software Systems Limited is a private company, limited by shares, incorporated in Scotland, registered number SC362692 . The registered office is ONE Tech Hub, Schoolhill, Aberdeen, Aberdeenshire, AB10 1JQ.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Software development is being amortised evenly over it's useful life of 10 years.
2.4. Research and Development
Research expenditure is written off to the profit and loss account in the year in which it is incurred. Development expenditure is written off in the same way unless the directors are satisfied as to the technical, commercial and financial viability of individual projects. In this situation, the expenditure is deferred and amortised over the period during which the company is expected to benefit.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 year 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.
...CONTINUED
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2.6. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets
Development Costs
£
Cost
As at 1 April 2025 496,649
Additions 55,463
As at 31 March 2026 552,112
Amortisation
As at 1 April 2025 244,754
Provided during the period 34,665
As at 31 March 2026 279,419
Net Book Value
As at 31 March 2026 272,693
As at 1 April 2025 251,895
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 164,632 164,632
Prepayments and accrued income 16,825 15,823
Other debtors 4,263 22,869
Amounts owed by other participating interests 120,000 -
305,720 203,324
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 36,692 80,797
Bank loans and overdrafts 5,556 5,556
Accruals & deferred income 303,373 310,470
345,621 396,823
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 17,593 23,148
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
Included within Debtors are the following loans to shareholders:
Girling & Company LimitedGirling & Company Limited holds a 50% shareholding in Eikos Software Systems Limited.During the financial year, Eikos Software Systems Limited advanced a loan totaling £120,000 to Girling & Company Limited to provide working capital support. The loan is unsecured, interest-free, and repayable on demand. As of the balance sheet date, the total outstanding balance owed to the company was £120,000 (2025: £Nil). No guarantees have been given or received, and no provisions for doubtful debts have been made in respect of this amount.

Girling & Company Limited

Girling & Company Limited holds a 50% shareholding in Eikos Software Systems Limited.

During the financial year, Eikos Software Systems Limited advanced a loan totaling £120,000 to Girling & Company Limited to provide working capital support. The loan is unsecured, interest-free, and repayable on demand. As of the balance sheet date, the total outstanding balance owed to the company was £120,000 (2025: £Nil). No guarantees have been given or received, and no provisions for doubtful debts have been made in respect of this amount.

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