Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC320269 Mrs Elizabeth Abdulla Khaled Abdulla Mrs Elizabeth Abdulla iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC320269 2025-04-30 SC320269 2026-04-30 SC320269 2025-05-01 2026-04-30 SC320269 frs-core:CurrentFinancialInstruments 2026-04-30 SC320269 frs-core:Non-currentFinancialInstruments 2026-04-30 SC320269 frs-core:FurnitureFittings 2026-04-30 SC320269 frs-core:FurnitureFittings 2025-05-01 2026-04-30 SC320269 frs-core:FurnitureFittings 2025-04-30 SC320269 frs-core:PlantMachinery 2026-04-30 SC320269 frs-core:PlantMachinery 2025-05-01 2026-04-30 SC320269 frs-core:PlantMachinery 2025-04-30 SC320269 frs-core:ShareCapital 2026-04-30 SC320269 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC320269 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC320269 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC320269 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC320269 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC320269 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC320269 frs-core:CostValuation 2025-04-30 SC320269 frs-core:CostValuation 2026-04-30 SC320269 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 SC320269 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 SC320269 frs-bus:Director1 2025-05-01 2026-04-30 SC320269 frs-bus:Director2 2025-05-01 2026-04-30 SC320269 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 SC320269 frs-countries:Scotland 2025-05-01 2026-04-30 SC320269 2024-04-30 SC320269 2025-04-30 SC320269 2024-05-01 2025-04-30 SC320269 frs-core:CurrentFinancialInstruments 2025-04-30 SC320269 frs-core:Non-currentFinancialInstruments 2025-04-30 SC320269 frs-core:ShareCapital 2025-04-30 SC320269 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC320269
SHARPE DEZINE LTD.
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC320269
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,700 2,266
Investments 5 904,500 904,500
906,200 906,766
CURRENT ASSETS
Cash at bank and in hand 1,861 151
1,861 151
Creditors: Amounts Falling Due Within One Year 6 (387,102 ) (364,275 )
NET CURRENT ASSETS (LIABILITIES) (385,241 ) (364,124 )
TOTAL ASSETS LESS CURRENT LIABILITIES 520,959 542,642
Creditors: Amounts Falling Due After More Than One Year 7 (36,069 ) (62,069 )
NET ASSETS 484,890 480,573
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 484,790 480,473
SHAREHOLDERS' FUNDS 484,890 480,573
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For the year ending 30 April 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
Mrs Elizabeth Abdulla
Director
22/10/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
SHARPE DEZINE LTD. is a private company, limited by shares, incorporated in Scotland, registered number SC320269 . The registered office is 11 New Star Bank, Newtongrange, Dalkeith, EH22 4NT.
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.
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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2025 94,033 1,481 95,514
As at 30 April 2026 94,033 1,481 95,514
Depreciation
As at 1 May 2025 91,924 1,324 93,248
Provided during the period 527 39 566
As at 30 April 2026 92,451 1,363 93,814
Net Book Value
As at 30 April 2026 1,582 118 1,700
As at 1 May 2025 2,109 157 2,266
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 May 2025 904,500
As at 30 April 2026 904,500
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 904,500
As at 1 May 2025 904,500
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 3,890
Amounts owed to group undertakings 123,978 87,224
Other creditors 255,534 265,945
Taxation and social security 7,590 7,216
387,102 364,275
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 36,069 62,069
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in creditors falling due within one is an amount of ££253,856 (2025: £262,466) owed to the director. The loan is
interest free.
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