Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 SC213703 Mr William Watson Mrs Tracy Watson Mr William Watson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC213703 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 SC213703 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 SC213703 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 SC213703 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 SC213703 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 SC213703 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 SC213703 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 SC213703 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 SC213703 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 SC213703 2022-05-31 SC213703 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frs-bus:PreferenceShareClass4 2022-05-31 SC213703 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 SC213703 frs-bus:PreferenceShareClass5 2021-05-31 SC213703 frs-bus:PreferenceShareClass5 2022-05-31 SC213703 1 2021-06-01 2022-05-31 SC213703 1 2022-05-31 SC213703 1 2021-06-01 2022-05-31 SC213703 frs-core:LeasedAssets 2021-06-01 2022-05-31 SC213703 frs-core:OwnedAssets 2021-06-01 2022-05-31 SC213703 frs-core:CurrencyRisk 2021-06-01 2022-05-31 SC213703 frs-core:MarketRisk 2021-06-01 2022-05-31 SC213703 frs-core:InterestRateRisk 2021-06-01 2022-05-31 SC213703 frs-core:DeferredTaxation 2021-06-01 2022-05-31 SC213703 frs-core:DeferredTaxation 2021-05-31 SC213703 frs-core:DeferredTaxation 2022-05-31 SC213703 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 SC213703 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 SC213703 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 SC213703 frs-core:ProvisionsDeferredTax 2022-05-31 SC213703 frs-core:OtherDeferredTax 2022-05-31 SC213703 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 SC213703 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 SC213703 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 SC213703 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 SC213703 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 SC213703 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 SC213703 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 SC213703 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 SC213703 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 SC213703 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 SC213703 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frs-countries:Scotland 2021-06-01 2022-05-31
Registered number: SC213703
Albamuir Limited
Financial Statements
For The Year Ended 31 May 2023
Arthur Garty & Co. Ltd.
161 Albert Street
Dundee
Tayside
DD4 6PX
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC213703
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,083,356 1,267,510
Investment Properties 5 3,656,000 3,413,000
7,739,356 4,680,510
CURRENT ASSETS
Stocks 7 25,500 25,500
Debtors 8 325,927 185,377
Cash at bank and in hand 175,531 240,235
526,958 451,112
Creditors: Amounts Falling Due Within One Year 9 (1,944,328 ) (522,017 )
NET CURRENT ASSETS (LIABILITIES) (1,417,370 ) (70,905 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,321,986 4,609,605
Creditors: Amounts Falling Due After More Than One Year 10 (2,128,166 ) (796,309 )
NET ASSETS 4,193,820 3,813,296
CAPITAL AND RESERVES
Called up share capital 13 2 2
Fair Value Reserve 14 1,705,620 1,705,620
Profit and Loss Account 2,488,198 2,107,674
SHAREHOLDERS' FUNDS 4,193,820 3,813,296
Page 1
Page 2
For the year ending 31 May 2023 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 William Watson
Director
7th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Albamuir Limited is a private company, limited by shares, incorporated in Scotland, registered number SC213703 . The registered office is Ballindarg House, Ballindarg, Forfar, Angus, DD8 1QA.
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. 
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:
Plant & Machinery Varying rates on cost
Fixtures & Fittings 15% on reducing balance basis
Solar Farm 35 years straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
Page 3
Page 4
2.7. Taxation
Taxation represents the sum of the tax currently payable. The tax currently payable is based on taxable profit for the year. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Solar Farm Total
£ £ £ £
Cost or Valuation
As at 1 June 2022 1,103,291 3,258 623,580 1,730,129
Additions - - 2,869,728 2,869,728
As at 31 May 2023 1,103,291 3,258 3,493,308 4,599,857
Depreciation
As at 1 June 2022 460,186 2,433 - 462,619
Provided during the period 53,758 124 - 53,882
As at 31 May 2023 513,944 2,557 - 516,501
Net Book Value
As at 31 May 2023 589,347 701 3,493,308 4,083,356
As at 1 June 2022 643,105 825 623,580 1,267,510
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Solar Farm 2,165,625 -
2,165,625 -
Page 4
Page 5
5. Investment Property
2023
£
Fair Value
As at 1 June 2022 3,413,000
Additions 245,000
Disposals (2,000 )
As at 31 May 2023 3,656,000
The investment properties were valued on a fair value basis by the director Mr William Watson on 10th January 2023. If the properties had not been revalued they would have been included in the accounts at an historical cost of £1,950,380 (2022 - £1,707,380).  
7. Stocks
2023 2022
£ £
Work in progress 25,500 25,500
25,500 25,500
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 183,777 23,975
Other debtors 142,150 161,402
325,927 185,377
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 389,813 -
Trade creditors 60,713 126,541
Bank loans and overdrafts 53,028 53,028
Other creditors 1,439,950 341,570
Taxation and social security 824 878
1,944,328 522,017
Page 5
Page 6
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,384,885 -
Bank loans 743,281 796,309
2,128,166 796,309
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans - 605,353
11. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,774,698 -
Bank loans and overdrafts 796,309 849,337
12. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 389,813 -
Later than one year and not later than five years 1,384,885 -
1,774,698 -
1,774,698 -
13. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
14. Reserves
Fair Value Reserve
£
As at 1 June 2022 1,705,620
As at 31 May 2023 1,705,620
Page 6