Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC354449 Mr Scott St John Mr Scott St John iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC354449 2025-03-31 SC354449 2026-03-31 SC354449 2025-04-01 2026-03-31 SC354449 frs-core:CurrentFinancialInstruments 2026-03-31 SC354449 frs-core:Non-currentFinancialInstruments 2026-03-31 SC354449 frs-core:BetweenOneFiveYears 2026-03-31 SC354449 frs-core:ComputerEquipment 2026-03-31 SC354449 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC354449 frs-core:ComputerEquipment 2025-03-31 SC354449 frs-core:FurnitureFittings 2026-03-31 SC354449 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC354449 frs-core:FurnitureFittings 2025-03-31 SC354449 frs-core:NetGoodwill 2026-03-31 SC354449 frs-core:NetGoodwill 2025-04-01 2026-03-31 SC354449 frs-core:NetGoodwill 2025-03-31 SC354449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 SC354449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 SC354449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC354449 frs-core:MotorVehicles 2026-03-31 SC354449 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC354449 frs-core:MotorVehicles 2025-03-31 SC354449 frs-core:PlantMachinery 2026-03-31 SC354449 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC354449 frs-core:PlantMachinery 2025-03-31 SC354449 frs-core:WithinOneYear 2026-03-31 SC354449 frs-core:ShareCapital 2026-03-31 SC354449 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC354449 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC354449 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC354449 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC354449 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC354449 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC354449 frs-bus:Director1 2025-04-01 2026-03-31 SC354449 frs-bus:Director1 2025-03-31 SC354449 frs-bus:Director1 2026-03-31 SC354449 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC354449 frs-countries:Scotland 2025-04-01 2026-03-31 SC354449 2024-03-31 SC354449 2025-03-31 SC354449 2024-04-01 2025-03-31 SC354449 frs-core:CurrentFinancialInstruments 2025-03-31 SC354449 frs-core:Non-currentFinancialInstruments 2025-03-31 SC354449 frs-core:BetweenOneFiveYears 2025-03-31 SC354449 frs-core:WithinOneYear 2025-03-31 SC354449 frs-core:ShareCapital 2025-03-31 SC354449 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC354449
Interlink Lighting (UK) Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC354449
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 60,000 80,000
Tangible Assets 5 420,731 392,421
480,731 472,421
CURRENT ASSETS
Stocks 6 (62,516 ) (14,899 )
Debtors 7 1,053,019 1,052,655
Cash at bank and in hand 549,639 599,989
1,540,142 1,637,745
Creditors: Amounts Falling Due Within One Year 8 (637,842 ) (792,727 )
NET CURRENT ASSETS (LIABILITIES) 902,300 845,018
TOTAL ASSETS LESS CURRENT LIABILITIES 1,383,031 1,317,439
Creditors: Amounts Falling Due After More Than One Year 9 (161,233 ) (188,807 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (88,480 ) (75,171 )
NET ASSETS 1,133,318 1,053,461
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 1,133,218 1,053,361
SHAREHOLDERS' FUNDS 1,133,318 1,053,461
Page 1
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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 director acknowledges his 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 Scott St John
Director
27/10/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Interlink Lighting (UK) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC354449 . The registered office is 114 St. Andrews Road, Glasgow, Lanarkshire, Sccotland, G41 1PF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. 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:
Leasehold 10% Straight Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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: 35 (2025: 35)
35 35
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 400,000
As at 31 March 2026 400,000
Amortisation
As at 1 April 2025 320,000
Provided during the period 20,000
As at 31 March 2026 340,000
Net Book Value
As at 31 March 2026 60,000
As at 1 April 2025 80,000
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 32,535 17,667 742,816 28,272
Additions - - 116,416 34,006
Disposals - - (30,668 ) -
As at 31 March 2026 32,535 17,667 828,564 62,278
Depreciation
As at 1 April 2025 32,535 9,923 370,540 23,354
Provided during the period - 1,549 103,580 4,632
Disposals - - (15,065 ) -
As at 31 March 2026 32,535 11,472 459,055 27,986
Net Book Value
As at 31 March 2026 - 6,195 369,509 34,292
As at 1 April 2025 - 7,744 372,276 4,918
Computer Equipment Total
£ £
Cost
As at 1 April 2025 41,775 863,065
Additions 6,069 156,491
Disposals - (30,668 )
As at 31 March 2026 47,844 988,888
Depreciation
As at 1 April 2025 34,292 470,644
Provided during the period 2,817 112,578
Disposals - (15,065 )
As at 31 March 2026 37,109 568,157
Net Book Value
As at 31 March 2026 10,735 420,731
As at 1 April 2025 7,483 392,421
6. Stocks
2026 2025
£ £
Stock 15,879 15,879
Work in progress (78,395 ) (30,778 )
(62,516 ) (14,899 )
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 796,147 797,983
Prepayments and accrued income 55,672 28,486
Other debtors 177,973 193,243
Director's loan account 23,227 32,943
1,053,019 1,052,655
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 109,507 102,090
Trade creditors 255,114 399,306
Bank loans and overdrafts 1,667 10,000
Corporation tax 79,412 130,795
Other taxes and social security 42,755 38,009
VAT 55,734 57,804
Other creditors 43,913 29,571
Accruals and deferred income 49,740 25,152
637,842 792,727
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 161,233 187,140
Bank loans - 1,667
161,233 188,807
10. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 270,740 289,230
11. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 109,507 102,090
Later than one year and not later than five years 161,233 187,140
270,740 289,230
270,740 289,230
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12. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 5,167 31,000
Later than one year and not later than five years - 5,167
5,167 36,167
14. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £6,404.95 (PY - £5,801.12) were due to the fund. They are included in Other Creditors.
15. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Scott St John 32,943 2,596 (12,312 ) - 23,227
The above loan has no fixed repayment terms and is repayable on demand. Interest is charged at 3.75%
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