Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 11 June 2024 false 1 July 2025 30 June 2026 30 June 2026 SC813273 Nikolaos Georgios Apostolakis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC813273 2025-06-30 SC813273 2026-06-30 SC813273 2025-07-01 2026-06-30 SC813273 frs-core:FurnitureFittings 2026-06-30 SC813273 frs-core:FurnitureFittings 2025-07-01 2026-06-30 SC813273 frs-core:FurnitureFittings 2025-06-30 SC813273 frs-core:ShareCapital 2026-06-30 SC813273 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 SC813273 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC813273 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 SC813273 frs-bus:SmallEntities 2025-07-01 2026-06-30 SC813273 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 SC813273 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC813273 frs-bus:Director1 2025-07-01 2026-06-30 SC813273 frs-countries:Scotland 2025-07-01 2026-06-30 SC813273 2024-06-10 SC813273 2025-06-30 SC813273 2024-06-11 2025-06-30 SC813273 frs-core:ShareCapital 2025-06-30 SC813273 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: SC813273
NIKOS HOME MADE CATERING LTD
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: SC813273
30 June 2026 30 June 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,657 5,821
4,657 5,821
CURRENT ASSETS
Cash at bank and in hand 514 3,164
514 3,164
Creditors: Amounts Falling Due Within One Year 5 (15,553 ) (13,303 )
NET CURRENT ASSETS (LIABILITIES) (15,039 ) (10,139 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,382 ) (4,318 )
NET LIABILITIES (10,382 ) (4,318 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Income Statement (10,482 ) (4,418 )
SHAREHOLDERS' FUNDS (10,382) (4,318)
Page 1
Page 2
For the year ending 30 June 2026 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 Income Statement.
On behalf of the board
Nikolaos Georgios Apostolakis
Director
12 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
NIKOS HOME MADE CATERING LTD is a private company, limited by shares, incorporated in Scotland, registered number SC813273 . The registered office is 53 Main Street, Crossmichael, Castle Douglas, DG7 3AU.
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:
Fixtures & Fittings 20% reducing balance method
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2025 7,278
As at 30 June 2026 7,278
Depreciation
As at 1 July 2025 1,457
Provided during the period 1,164
As at 30 June 2026 2,621
Net Book Value
As at 30 June 2026 4,657
As at 1 July 2025 5,821
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Page 4
5. Creditors: Amounts Falling Due Within One Year
30 June 2026 30 June 2025
£ £
Other creditors 15,553 13,303
6. Share Capital
30 June 2026 30 June 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4