Acorah Software Products - Accounts Production 19.4.351 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC760696 D W Lawson M Z Dziekonski M Z Dziekonski true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC760696 2025-03-31 SC760696 2026-03-31 SC760696 2025-04-01 2026-03-31 SC760696 frs-core:CurrentFinancialInstruments 2026-03-31 SC760696 frs-core:ShareCapital 2026-03-31 SC760696 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC760696 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC760696 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC760696 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC760696 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC760696 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC760696 1 2025-04-01 2026-03-31 SC760696 frs-bus:Director1 2025-04-01 2026-03-31 SC760696 frs-bus:Director2 2025-04-01 2026-03-31 SC760696 frs-countries:Scotland 2025-04-01 2026-03-31 SC760696 2024-03-31 SC760696 2025-03-31 SC760696 2024-04-01 2025-03-31 SC760696 frs-core:CurrentFinancialInstruments 2025-03-31 SC760696 frs-core:ShareCapital 2025-03-31 SC760696 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC760696
ALTISS Technologies Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors D W Lawson
M Z Dziekonski
Company Number SC760696
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC760696
2026 2025
as restated
Notes £ £ £ £
CURRENT ASSETS
Debtors 5 4,178 30,394
Cash at bank and in hand 2,675 4,822
6,853 35,216
Creditors: Amounts Falling Due Within One Year 6 (115,503 ) (43,953 )
NET CURRENT ASSETS (LIABILITIES) (108,650 ) (8,737 )
TOTAL ASSETS LESS CURRENT LIABILITIES (108,650 ) (8,737 )
NET LIABILITIES (108,650 ) (8,737 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (108,750 ) (8,837 )
SHAREHOLDERS' FUNDS (108,650) (8,737)
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
D W Lawson
Director
15th 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
ALTISS Technologies Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC760696 . 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 concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.4. 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. Prior Period Adjustment
The 2025 figures have been restated due to dividend income omitted from the submitted accounts.
5. Debtors
2026 2025
as restated
£ £
Due within one year
Amounts owed by group undertakings 100 100
Other debtors 4,078 30,294
4,178 30,394
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Trade creditors 508 2,284
Amounts owed to group undertakings 113,345 40,469
Other creditors 1,650 1,200
115,503 43,953
7. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The controlling party is Altiss Technologies LLC.
The company's ultimate controlling party is M Z Dziekonski .
Page 4