Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC609590 Mr David Marshall Mrs Patricia Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC609590 2024-10-31 SC609590 2025-10-31 SC609590 2024-11-01 2025-10-31 SC609590 frs-core:CurrentFinancialInstruments 2025-10-31 SC609590 frs-core:ComputerEquipment 2025-10-31 SC609590 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC609590 frs-core:ComputerEquipment 2024-10-31 SC609590 frs-core:FurnitureFittings 2025-10-31 SC609590 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC609590 frs-core:FurnitureFittings 2024-10-31 SC609590 frs-core:ShareCapital 2025-10-31 SC609590 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC609590 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC609590 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC609590 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC609590 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC609590 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC609590 frs-bus:Director1 2024-11-01 2025-10-31 SC609590 frs-bus:Director2 2024-11-01 2025-10-31 SC609590 frs-countries:Scotland 2024-11-01 2025-10-31 SC609590 2023-10-31 SC609590 2024-10-31 SC609590 2023-11-01 2024-10-31 SC609590 frs-core:CurrentFinancialInstruments 2024-10-31 SC609590 frs-core:ShareCapital 2024-10-31 SC609590 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC609590
Eva Harte Ltd
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC609590
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,288 2,063
1,288 2,063
CURRENT ASSETS
Debtors 5 858 858
Cash at bank and in hand 2,066 865
2,924 1,723
Creditors: Amounts Falling Due Within One Year 6 (42,845 ) (32,644 )
NET CURRENT ASSETS (LIABILITIES) (39,921 ) (30,921 )
TOTAL ASSETS LESS CURRENT LIABILITIES (38,633 ) (28,858 )
NET LIABILITIES (38,633 ) (28,858 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (38,733 ) (28,958 )
SHAREHOLDERS' FUNDS (38,633) (28,858)
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For the year ending 31 October 2025 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
Mrs Patricia Marshall
Director
21 October 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eva Harte Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC609590 . The registered office is 73 Dunnikier Road, Kirkcaldy, KY1 2RL.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Straight Line
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 14,476 - 14,476
Additions - 1,648 1,648
As at 31 October 2025 14,476 1,648 16,124
Depreciation
As at 1 November 2024 12,413 - 12,413
Provided during the period 1,874 549 2,423
As at 31 October 2025 14,287 549 14,836
Net Book Value
As at 31 October 2025 189 1,099 1,288
As at 1 November 2024 2,063 - 2,063
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 858 858
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,801 1,201
Directors' loan accounts 41,044 31,443
42,845 32,644
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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