Acorah Software Products - Accounts Production 16.4.675 false true false 29 April 2024 31 March 2025 31 March 2025 SC789348 Emily Luke Daniel Harrison Sean Gadsby Nicholas Kourie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC789348 2024-04-28 SC789348 2025-03-31 SC789348 2024-04-29 2025-03-31 SC789348 frs-core:CurrentFinancialInstruments 2025-03-31 SC789348 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-29 2025-03-31 SC789348 frs-core:NetGoodwill 2025-03-31 SC789348 frs-core:NetGoodwill 2024-04-29 2025-03-31 SC789348 frs-core:NetGoodwill 2024-04-28 SC789348 frs-core:OtherResidualIntangibleAssets 2025-03-31 SC789348 frs-core:OtherResidualIntangibleAssets 2024-04-29 2025-03-31 SC789348 frs-core:OtherResidualIntangibleAssets 2024-04-28 SC789348 frs-core:PlantMachinery 2025-03-31 SC789348 frs-core:PlantMachinery 2024-04-29 2025-03-31 SC789348 frs-core:PlantMachinery 2024-04-28 SC789348 frs-core:ShareCapital 2025-03-31 SC789348 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC789348 frs-bus:PrivateLimitedCompanyLtd 2024-04-29 2025-03-31 SC789348 frs-bus:FilletedAccounts 2024-04-29 2025-03-31 SC789348 frs-bus:SmallEntities 2024-04-29 2025-03-31 SC789348 frs-bus:AuditExempt-NoAccountantsReport 2024-04-29 2025-03-31 SC789348 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-29 2025-03-31 SC789348 frs-bus:Director1 2024-04-29 2025-03-31 SC789348 frs-bus:Director2 2024-04-29 2025-03-31 SC789348 frs-bus:Director3 2024-04-29 2025-03-31 SC789348 frs-bus:Director4 2024-04-29 2025-03-31 SC789348 frs-countries:Scotland 2024-04-29 2025-03-31
Registered number: SC789348
CALEDONIA VENTURES LIMITED
Unaudited Financial Statements
For the Period 29 April 2024 to 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: SC789348
31 March 2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 135,620
Tangible Assets 5 24,614
160,234
CURRENT ASSETS
Stocks 6 6,120
Debtors 7 19,274
Cash at bank and in hand 31,169
56,563
Creditors: Amounts Falling Due Within One Year 8 (163,861 )
NET CURRENT ASSETS (LIABILITIES) (107,298 )
TOTAL ASSETS LESS CURRENT LIABILITIES 52,936
NET ASSETS 52,936
CAPITAL AND RESERVES
Called up share capital 9 6
Income Statement 52,930
SHAREHOLDERS' FUNDS 52,936
For the period ending 31 March 2025 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 Income Statement.
On behalf of the board
Sean Gadsby
Director
Nicholas Kourie
Director
22 July 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CALEDONIA VENTURES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC789348 . The registered office is C/o Grants, 120 West Regent Street, Glasgow, G2 2QD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 9 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are leasehold costs. It is amortised to income statement over its estimated economic life of 9 years.
2.5. 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 and equipment 20% straight line
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 12
12
4. Intangible Assets
Goodwill Leasehold costs Total
£ £ £
Cost
As at 29 April 2024 - - -
Additions 142,000 10,573 152,573
As at 31 March 2025 142,000 10,573 152,573
...CONTINUED
Page 2
Page 3
Amortisation
As at 29 April 2024 - - -
Provided during the period 15,778 1,175 16,953
As at 31 March 2025 15,778 1,175 16,953
Net Book Value
As at 31 March 2025 126,222 9,398 135,620
As at 29 April 2024 - - -
5. Tangible Assets
Fixtures, fittings and equipment
£
Cost
As at 29 April 2024 -
Additions 28,755
As at 31 March 2025 28,755
Depreciation
As at 29 April 2024 -
Provided during the period 4,141
As at 31 March 2025 4,141
Net Book Value
As at 31 March 2025 24,614
As at 29 April 2024 -
6. Stocks
31 March 2025
£
Stock 6,120
7. Debtors
31 March 2025
£
Due within one year
Other debtors 19,274
8. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Trade creditors 19,156
Other creditors 118,820
Taxation and social security 25,885
163,861
Page 3
Page 4
9. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 6
Page 4