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REGISTERED NUMBER: SC777746 (Scotland)















Acoorie Limited

Financial Statements For The Period 2 August 2023 to 31 August 2024






Acoorie Limited (Registered number: SC777746)






Contents of the Financial Statements
For The Period 2 August 2023 to 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Acoorie Limited

Company Information
For The Period 2 August 2023 to 31 August 2024







DIRECTOR: L Gunn



REGISTERED OFFICE: Bolton House
Greys Place
Lybster
Caithness
KW3 6AE



REGISTERED NUMBER: SC777746 (Scotland)



ACCOUNTANTS: The Long Partnership
Chartered Accountants
Chartered Tax Advisers
1 Sir John's Square
Thurso
Caithness
KW14 7AN



BANKERS: Bank of Scotland
600 Gorgie Road
Edinburgh
EH11 3XP

Acoorie Limited (Registered number: SC777746)

Balance Sheet
31 August 2024

Notes £    £   
FIXED ASSETS
Investment property 4 653,423

CURRENT ASSETS
Debtors 5 1,350
Cash at bank 2,034
3,384
CREDITORS
Amounts falling due within one year 6 351,362
NET CURRENT LIABILITIES (347,978 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

305,445

CREDITORS
Amounts falling due after more than one
year

7

301,255
NET ASSETS 4,190

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 4,090
4,190

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Acoorie Limited (Registered number: SC777746)

Balance Sheet - continued
31 August 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 April 2025 and were signed by:





L Gunn - Director


Acoorie Limited (Registered number: SC777746)

Notes to the Financial Statements
For The Period 2 August 2023 to 31 August 2024

1. STATUTORY INFORMATION

Acoorie Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period 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 period 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. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 653,423
At 31 August 2024 653,423
NET BOOK VALUE
At 31 August 2024 653,423

Acoorie Limited (Registered number: SC777746)

Notes to the Financial Statements - continued
For The Period 2 August 2023 to 31 August 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 1,350

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 25,683
Trade creditors (1 )
Taxation and social security 959
Other creditors 324,721
351,362

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans 262,988
Other creditors 38,267
301,255

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 160,255

8. SECURED DEBTS

The following secured debts are included within creditors:

£   
Bank loans 288,671

A standard security has been granted over properties held to Leeds Building Society and The Mortgage Works (UK) PLC.