Acorah Software Products - Accounts Production 16.4.675 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC452861 Mr Jamie Macpherson Mrs Annie Le Roy-Lewis Miller Gerrard Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC452861 2024-06-30 SC452861 2025-06-30 SC452861 2024-07-01 2025-06-30 SC452861 frs-core:CurrentFinancialInstruments 2025-06-30 SC452861 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 SC452861 frs-core:ShareCapital 2025-06-30 SC452861 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC452861 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC452861 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC452861 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC452861 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC452861 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC452861 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC452861 frs-bus:OrdinaryShareClass1 2025-06-30 SC452861 frs-bus:Director1 2024-07-01 2025-06-30 SC452861 frs-bus:Director2 2024-07-01 2025-06-30 SC452861 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 SC452861 1 2024-07-01 2025-06-30 SC452861 frs-countries:Scotland 2024-07-01 2025-06-30 SC452861 2023-06-30 SC452861 2024-06-30 SC452861 2023-07-01 2024-06-30 SC452861 frs-core:CurrentFinancialInstruments 2024-06-30 SC452861 frs-core:ShareCapital 2024-06-30 SC452861 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC452861 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 SC452861 1 2023-07-01 2024-06-30
Registered number: SC452861
Blairgowrie Estate Limited
Financial Statements
For The Year Ended 30 June 2025
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC452861
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 134
Cash at bank and in hand 18,294 21,214
18,294 21,348
Creditors: Amounts Falling Due Within One Year 5 (600 ) (594 )
NET CURRENT ASSETS (LIABILITIES) 17,694 20,754
TOTAL ASSETS LESS CURRENT LIABILITIES 17,694 20,754
NET ASSETS 17,694 20,754
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 17,594 20,654
SHAREHOLDERS' FUNDS 17,694 20,754
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr Jamie Macpherson
Director
Mrs Annie Le Roy-Lewis
Director
27th July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Blairgowrie Estate Limited is a private company, limited by shares, incorporated in Scotland, registered number SC452861 . The registered office is The Studio, 13 High Street, BLAIRGOWRIE, Perthshire, PH10 6ET.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold not provided
2.3. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Directors 2 2
2 2
4. Debtors
2025 2024
£ £
Due within one year
Other debtors - 134
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 600 594
6. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
7. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mrs Annie Le Roy-Lewis 1,000 7,000
Mr Jamie Macpherson 1,000 7,000
Page 3