Acorah Software Products - Accounts Production 16.2.850 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC343425 Mr Christopher Evans Mrs Jane Evans Mr Rorie Evans Mr Christopher Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC343425 2023-05-31 SC343425 2024-05-31 SC343425 2023-06-01 2024-05-31 SC343425 frs-core:CurrentFinancialInstruments 2024-05-31 SC343425 frs-core:Non-currentFinancialInstruments 2024-05-31 SC343425 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 SC343425 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 SC343425 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 SC343425 frs-core:PlantMachinery 2024-05-31 SC343425 frs-core:PlantMachinery 2023-06-01 2024-05-31 SC343425 frs-core:PlantMachinery 2023-05-31 SC343425 frs-core:ShareCapital 2024-05-31 SC343425 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC343425 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC343425 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC343425 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC343425 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC343425 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC343425 frs-bus:Director1 2023-06-01 2024-05-31 SC343425 frs-bus:Director2 2023-06-01 2024-05-31 SC343425 frs-bus:Director3 2023-06-01 2024-05-31 SC343425 frs-bus:CompanySecretary1 2023-06-01 2024-05-31 SC343425 frs-core:CurrentFinancialInstruments 1 2024-05-31 SC343425 frs-core:Non-currentFinancialInstruments 1 2024-05-31 SC343425 frs-core:CurrentFinancialInstruments 2 2024-05-31 SC343425 frs-core:Non-currentFinancialInstruments 2 2024-05-31 SC343425 frs-countries:Scotland 2023-06-01 2024-05-31 SC343425 2022-05-31 SC343425 2023-05-31 SC343425 2022-06-01 2023-05-31 SC343425 frs-core:CurrentFinancialInstruments 2023-05-31 SC343425 frs-core:Non-currentFinancialInstruments 2023-05-31 SC343425 frs-core:ShareCapital 2023-05-31 SC343425 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 SC343425 frs-core:CurrentFinancialInstruments 1 2023-05-31 SC343425 frs-core:Non-currentFinancialInstruments 1 2023-05-31 SC343425 frs-core:CurrentFinancialInstruments 2 2023-05-31 SC343425 frs-core:Non-currentFinancialInstruments 2 2023-05-31
Registered number: SC343425
Noddsdale Hydro Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC343425
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 265,063 274,338
265,063 274,338
CURRENT ASSETS
Debtors 5 8,662 4,923
Cash at bank and in hand 98,279 76,392
106,941 81,315
Creditors: Amounts Falling Due Within One Year 6 (16,633 ) (20,913 )
NET CURRENT ASSETS (LIABILITIES) 90,308 60,402
TOTAL ASSETS LESS CURRENT LIABILITIES 355,371 334,740
Creditors: Amounts Falling Due After More Than One Year 7 (108,667 ) (110,929 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (20,956 ) (20,956 )
NET ASSETS 225,748 202,855
CAPITAL AND RESERVES
Called up share capital 9 74,780 74,780
Profit and Loss Account 150,968 128,075
SHAREHOLDERS' FUNDS 225,748 202,855
Page 1
Page 2
For the year ending 31 May 2024 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 Christopher Evans
Director
22nd April 2025
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
Noddsdale Hydro Limited is a private company, limited by shares, incorporated in Scotland on 27/05/2008, registered number SC343425 . The registered office is Noddsdale Estate, Brisbane Glen, Largs, Ayrshire, KA30 8SL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102
"The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the
provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have
been prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Freehold over 50 years
Plant & Machinery over 40 years
2.4. Taxation
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.

Hire Purchase and Leasing Commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period
of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 June 2023 100,000 291,016 391,016
As at 31 May 2024 100,000 291,016 391,016
Depreciation
As at 1 June 2023 25,167 91,511 116,678
Provided during the period 2,000 7,275 9,275
As at 31 May 2024 27,167 98,786 125,953
Net Book Value
As at 31 May 2024 72,833 192,230 265,063
As at 1 June 2023 74,833 199,505 274,338
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 3,291
Prepayments and accrued income 8,641 1,611
Other taxes and social security 21 21
8,662 4,923
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
Corporation tax 9,107 9,478
VAT 1,012 1,521
Propsed Dividends Type 1 2,804 2,804
Shareholder Loan 2,561 2,961
Accruals and deferred income 1,148 1,148
Directors' loan accounts - 3,000
16,633 20,913
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Pre Shares more than 5yrs non instant Pref Share - type 2 100,000 100,000
Share holder loan >1 yr 2,561 4,823
Directors loan account 6,106 6,106
108,667 110,929
Page 4
Page 5
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 20,956 20,956
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 74,780 74,780
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 6,494 6,243
Page 5