Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC315437 Mrs Clare Depasquale Mr Ivan Depasquale Mrs Clare Depasquale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC315437 2025-01-31 SC315437 2026-01-31 SC315437 2025-02-01 2026-01-31 SC315437 frs-core:ComputerEquipment 2025-02-01 2026-01-31 SC315437 frs-core:ShareCapital 2026-01-31 SC315437 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC315437 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC315437 frs-bus:AbridgedAccounts 2025-02-01 2026-01-31 SC315437 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC315437 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC315437 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC315437 frs-bus:Director1 2025-02-01 2026-01-31 SC315437 frs-bus:Director2 2025-02-01 2026-01-31 SC315437 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 SC315437 frs-countries:Scotland 2025-02-01 2026-01-31 SC315437 2024-01-31 SC315437 2025-01-31 SC315437 2024-02-01 2025-01-31 SC315437 frs-core:ShareCapital 2025-01-31 SC315437 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC315437
D.E.P.I. Surgical Ltd.
ABRIDGED Financial Statements
For The Year Ended 31 January 2026
James Fraser & Co.
Chartered Accountants
15 Manor Place
Edinburgh
EH3 7DH
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC315437
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,114 821
1,114 821
CURRENT ASSETS
Debtors 13,287 11,963
Cash at bank and in hand 234,073 200,252
247,360 212,215
Creditors: Amounts Falling Due Within One Year (21,544 ) (18,402 )
NET CURRENT ASSETS (LIABILITIES) 225,816 193,813
TOTAL ASSETS LESS CURRENT LIABILITIES 226,930 194,634
NET ASSETS 226,930 194,634
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 226,830 194,534
SHAREHOLDERS' FUNDS 226,930 194,634
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For the year ending 31 January 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ivan Depasquale
Director
29 October 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
D.E.P.I. Surgical Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC315437 . The registered office is 15 Manor Place, Edinburgh, EH3 7DH.
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:
Computer Equipment 20% straight line
2.4. 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.
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: 3 (2025: 3)
3 3
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4. Tangible Assets
Total
£
Cost
As at 1 February 2025 3,149
Additions 779
As at 31 January 2026 3,928
Depreciation
As at 1 February 2025 2,328
Provided during the period 486
As at 31 January 2026 2,814
Net Book Value
As at 31 January 2026 1,114
As at 1 February 2025 821
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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