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 SC180913 Mrs E A Mackay Mr C G Mackay Mrs L C Barnes Mr A C Mackay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC180913 2025-01-31 SC180913 2026-01-31 SC180913 2025-02-01 2026-01-31 SC180913 frs-core:CurrentFinancialInstruments 2026-01-31 SC180913 frs-core:Non-currentFinancialInstruments 2026-01-31 SC180913 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC180913 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC180913 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC180913 frs-core:PlantMachinery 2026-01-31 SC180913 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC180913 frs-core:PlantMachinery 2025-01-31 SC180913 frs-core:ShareCapital 2026-01-31 SC180913 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC180913 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC180913 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC180913 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC180913 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC180913 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC180913 frs-core:CostValuation 2025-01-31 SC180913 frs-core:AdditionsToInvestments 2026-01-31 SC180913 frs-core:DisposalsRepaymentsInvestments 2026-01-31 SC180913 frs-core:CostValuation 2026-01-31 SC180913 frs-core:ListedExchangeTraded 2026-01-31 SC180913 frs-core:ListedExchangeTraded 2025-01-31 SC180913 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-01-31 SC180913 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-01-31 SC180913 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2026-01-31 SC180913 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-01-31 SC180913 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-01-31 SC180913 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-01-31 SC180913 frs-core:UnlistedNon-exchangeTraded 2026-01-31 SC180913 frs-core:UnlistedNon-exchangeTraded 2025-01-31 SC180913 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 SC180913 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 SC180913 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 SC180913 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 SC180913 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 SC180913 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 SC180913 frs-bus:Director1 2025-02-01 2026-01-31 SC180913 frs-bus:Director2 2025-02-01 2026-01-31 SC180913 frs-bus:Director3 2025-02-01 2026-01-31 SC180913 frs-bus:Director4 2025-02-01 2026-01-31 SC180913 frs-countries:Scotland 2025-02-01 2026-01-31 SC180913 2024-01-31 SC180913 2025-01-31 SC180913 2024-02-01 2025-01-31 SC180913 frs-core:CurrentFinancialInstruments 2025-01-31 SC180913 frs-core:Non-currentFinancialInstruments 2025-01-31 SC180913 frs-core:ShareCapital 2025-01-31 SC180913 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC180913
Siriusdawn Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Tulip Thistle Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC180913
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 584,687 585,207
Investments 5 3,186,946 3,041,116
3,771,633 3,626,323
CURRENT ASSETS
Debtors 6 88 11,700
Cash at bank and in hand 674,544 559,469
674,632 571,169
Creditors: Amounts Falling Due Within One Year 7 (76,038 ) (29,321 )
NET CURRENT ASSETS (LIABILITIES) 598,594 541,848
TOTAL ASSETS LESS CURRENT LIABILITIES 4,370,227 4,168,171
Creditors: Amounts Falling Due After More Than One Year 8 (913,729 ) (913,729 )
NET ASSETS 3,456,498 3,254,442
CAPITAL AND RESERVES
Called up share capital 9 24 24
Profit and Loss Account 3,456,474 3,254,418
SHAREHOLDERS' FUNDS 3,456,498 3,254,442
Page 1
Page 2
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.
On behalf of the board
Mr C G Mackay
Director
15/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Siriusdawn Limited is a private company, limited by shares, incorporated in Scotland, registered number SC180913 . The registered office is Ault Dearg, Bonnington Road, Peebles, Scottish Borders, EH45 9HF.
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. 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:
Freehold 0%
Plant & Machinery 25% Reducing Balance
2.3. 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: 4 (2025: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 February 2025 583,124 20,035 603,159
As at 31 January 2026 583,124 20,035 603,159
Depreciation
As at 1 February 2025 - 17,952 17,952
Provided during the period - 520 520
As at 31 January 2026 - 18,472 18,472
Net Book Value
As at 31 January 2026 583,124 1,563 584,687
As at 1 February 2025 583,124 2,083 585,207
5. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 February 2025 3,001,700 39,416 3,041,116
Additions 1,242,572 - 1,242,572
Disposals (1,096,742 ) - (1,096,742 )
As at 31 January 2026 3,147,530 39,416 3,186,946
Provision
As at 1 February 2025 - - -
As at 31 January 2026 - - -
Net Book Value
As at 31 January 2026 3,147,530 39,416 3,186,946
As at 1 February 2025 3,001,700 39,416 3,041,116
Market value of Investments at 31 January 2026 £ 5,508,544
Market value of Investments at 31 January 2025 £ 4,092,360
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 88 4,521
Corporation tax recoverable assets - 7,179
88 11,700
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 (1 )
Corporation tax 74,537 28,022
Accruals and deferred income 1,500 1,300
76,038 29,321
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Directors' loan account 913,729 913,729
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 24 24
Page 5