Acorah Software Products - Accounts Production 19.4.351 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC643439 G E Reed G E Reed true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC643439 2024-10-31 SC643439 2025-10-31 SC643439 2024-11-01 2025-10-31 SC643439 frs-core:CurrentFinancialInstruments 2025-10-31 SC643439 frs-core:Non-currentFinancialInstruments 2025-10-31 SC643439 frs-core:ComputerEquipment 2025-10-31 SC643439 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC643439 frs-core:ComputerEquipment 2024-10-31 SC643439 frs-core:NetGoodwill 2025-10-31 SC643439 frs-core:NetGoodwill 2024-11-01 2025-10-31 SC643439 frs-core:NetGoodwill 2024-10-31 SC643439 frs-core:ShareCapital 2025-10-31 SC643439 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC643439 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC643439 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC643439 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC643439 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC643439 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC643439 1 2024-11-01 2025-10-31 SC643439 frs-bus:Director1 2024-11-01 2025-10-31 SC643439 frs-countries:Scotland 2024-11-01 2025-10-31 SC643439 2023-10-31 SC643439 2024-10-31 SC643439 2023-11-01 2024-10-31 SC643439 frs-core:CurrentFinancialInstruments 2024-10-31 SC643439 frs-core:Non-currentFinancialInstruments 2024-10-31 SC643439 frs-core:ShareCapital 2024-10-31 SC643439 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC643439
Oberon Solutions Scotland Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director G E Reed
Company Number SC643439
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC643439
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 49,586 -
Tangible Assets 5 349 -
49,935 -
CURRENT ASSETS
Debtors 6 15,125 6,900
15,125 6,900
Creditors: Amounts Falling Due Within One Year 7 (150,662 ) (31,182 )
NET CURRENT ASSETS (LIABILITIES) (135,537 ) (24,282 )
TOTAL ASSETS LESS CURRENT LIABILITIES (85,602 ) (24,282 )
Creditors: Amounts Falling Due After More Than One Year 8 (4,189 ) -
NET LIABILITIES (89,791 ) (24,282 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (89,891 ) (24,382 )
SHAREHOLDERS' FUNDS (89,791) (24,282)
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Page 3
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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
G E Reed
Director
29th October 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Oberon Solutions Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC643439 . 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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. 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 the profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Computer Equipment straight line over 1 year
2.6. 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 13 (2024: NIL)
13 -
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 -
Additions 53,606
As at 31 October 2025 53,606
Amortisation
As at 1 November 2024 -
Provided during the period 4,020
As at 31 October 2025 4,020
Net Book Value
As at 31 October 2025 49,586
As at 1 November 2024 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 -
Additions 1,394
As at 31 October 2025 1,394
Depreciation
As at 1 November 2024 -
Provided during the period 1,045
As at 31 October 2025 1,045
Net Book Value
As at 31 October 2025 349
As at 1 November 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,743 -
Amounts owed by group undertakings 2,482 -
Other debtors 6,900 6,900
15,125 6,900
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Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,862 3,756
Bank loans and overdrafts 24,948 24,926
Other creditors 66,266 2,500
Taxation and social security 49,586 -
150,662 31,182
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 4,189 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is G E Reed .
Page 6