IRIS Accounts Production v25.1.3.33 SC496688 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4966882024-03-31SC4966882025-03-31SC4966882024-04-012025-03-31SC4966882023-03-31SC4966882023-04-012024-03-31SC4966882024-03-31SC496688ns15:Scotland2024-04-012025-03-31SC496688ns14:PoundSterling2024-04-012025-03-31SC496688ns10:Director12024-04-012025-03-31SC496688ns10:PrivateLimitedCompanyLtd2024-04-012025-03-31SC496688ns10:SmallEntities2024-04-012025-03-31SC496688ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-31SC496688ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-31SC496688ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SC496688ns10:FullAccounts2024-04-012025-03-31SC496688ns10:OrdinaryShareClass12024-04-012025-03-31SC496688ns10:Director22024-04-012025-03-31SC496688ns10:RegisteredOffice2024-04-012025-03-31SC496688ns5:CurrentFinancialInstruments2025-03-31SC496688ns5:CurrentFinancialInstruments2024-03-31SC496688ns5:Non-currentFinancialInstruments2025-03-31SC496688ns5:Non-currentFinancialInstruments2024-03-31SC496688ns5:ShareCapital2025-03-31SC496688ns5:ShareCapital2024-03-31SC496688ns5:RetainedEarningsAccumulatedLosses2025-03-31SC496688ns5:RetainedEarningsAccumulatedLosses2024-03-31SC496688ns5:FurnitureFittings2024-04-012025-03-31SC496688ns5:ComputerEquipment2024-04-012025-03-31SC496688ns5:FurnitureFittings2024-03-31SC496688ns5:ComputerEquipment2024-03-31SC496688ns5:FurnitureFittings2025-03-31SC496688ns5:ComputerEquipment2025-03-31SC496688ns5:FurnitureFittings2024-03-31SC496688ns5:ComputerEquipment2024-03-31SC496688ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-31SC496688ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31SC496688ns10:OrdinaryShareClass12025-03-31
REGISTERED NUMBER: SC496688 (Scotland)












Financial Statements

for the Year Ended 31 March 2025

for

Acarsaid Holdings Limited
T/A
Rockpool House Holiday Accomodation

Acarsaid Holdings Limited (Registered number: SC496688)
T/A Rockpool House Holiday Accomodation






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Acarsaid Holdings Limited
T/A Rockpool House Holiday Accomodation

Company Information
for the Year Ended 31 March 2025







DIRECTORS: S M Marshall
Mrs L Marshall





REGISTERED OFFICE: Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU





REGISTERED NUMBER: SC496688 (Scotland)





ACCOUNTANTS: O'Haras Chartered Accountants
Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU

Acarsaid Holdings Limited (Registered number: SC496688)
T/A Rockpool House Holiday Accomodation

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 3 22,525 24,316

CURRENT ASSETS
Stocks 16,201 20,614
Debtors 4 222 6,648
Cash at bank 9,075 11,554
25,498 38,816
CREDITORS
Amounts falling due within one year 5 3,060 8,929
NET CURRENT ASSETS 22,438 29,887
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,963

54,203

CREDITORS
Amounts falling due after more than one year 6 30,437 44,337
NET ASSETS 14,526 9,866

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 14,524 9,864
SHAREHOLDERS' FUNDS 14,526 9,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Acarsaid Holdings Limited (Registered number: SC496688)
T/A Rockpool House Holiday Accomodation

Statement of Financial Position - continued
31 March 2025


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 Board of Directors and authorised for issue on 17 June 2025 and were signed on its behalf by:





S M Marshall - Director


Acarsaid Holdings Limited (Registered number: SC496688)
T/A Rockpool House Holiday Accomodation

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. 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.

Going concern
The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue
Revenue represents the amounts derived from renting out a holiday apartment.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Furniture and Equipment - 20% on reducing balance
IT & electronic equipment - 25% on reducing balance

Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Acarsaid Holdings Limited (Registered number: SC496688)
T/A Rockpool House Holiday Accomodation

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES - continued

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3. TANGIBLE FIXED ASSETS
Furniture IT &
and electronic
Equipment equipment Totals
£    £    £   
COST
At 1 April 2024 39,195 16,493 55,688
Additions 434 3,829 4,263
Disposals - (300 ) (300 )
At 31 March 2025 39,629 20,022 59,651
DEPRECIATION
At 1 April 2024 25,197 6,175 31,372
Charge for year 2,821 3,138 5,959
Eliminated on disposal - (205 ) (205 )
At 31 March 2025 28,018 9,108 37,126
NET BOOK VALUE
At 31 March 2025 11,611 10,914 22,525
At 31 March 2024 13,998 10,318 24,316

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 6,648
Other debtors 222 -
222 6,648

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 697 481
Other creditors 2,363 8,448
3,060 8,929

Acarsaid Holdings Limited (Registered number: SC496688)
T/A Rockpool House Holiday Accomodation

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 30,437 44,337

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary £1 2 2