Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC529922 Mr Jacob Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC529922 2024-03-31 SC529922 2025-03-31 SC529922 2024-04-01 2025-03-31 SC529922 frs-core:CurrentFinancialInstruments 2025-03-31 SC529922 frs-core:Non-currentFinancialInstruments 2025-03-31 SC529922 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC529922 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC529922 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC529922 frs-core:PlantMachinery 2025-03-31 SC529922 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC529922 frs-core:PlantMachinery 2024-03-31 SC529922 frs-core:ShareCapital 2025-03-31 SC529922 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC529922 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC529922 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC529922 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC529922 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC529922 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC529922 frs-bus:Director1 2024-04-01 2025-03-31 SC529922 frs-countries:Scotland 2024-04-01 2025-03-31 SC529922 2023-03-31 SC529922 2024-03-31 SC529922 2023-04-01 2024-03-31 SC529922 frs-core:CurrentFinancialInstruments 2024-03-31 SC529922 frs-core:Non-currentFinancialInstruments 2024-03-31 SC529922 frs-core:ShareCapital 2024-03-31 SC529922 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC529922
Donnini Apartments Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Donnini Apartments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Donnini Apartments Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC529922

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 48,540 |  | 31,336
|  |  | 48,540 |  | 31,336
CURRENT ASSETS
Debtors | 5 | 448,496 |  | 404,848 |
Cash at bank and in hand |  | 353,475 |  | 90,212 |
|  | 801,971 |  | 495,060 |
Creditors: Amounts Falling Due Within One Year | 6 | (354,185 ) |  | (205,340 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 447,786 |  | 289,720
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 496,326 |  | 321,056
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (23,148 ) |  | (28,704 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,135 ) |  | (7,834 )
NET ASSETS |  |  | 461,043 |  | 284,518
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 461,041 |  | 284,516
SHAREHOLDERS' FUNDS |  |  | 461,043 |  | 284,518

Page 1
Page 2
Donnini Apartments Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Jacob Murray Director
04/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Donnini Apartments Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Donnini Apartments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC529922 . The registered office is Hartfield House, 1 Racecourse View, Ayr, KA7 2TS.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimate are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.3. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Turnover is recognised on a daily basis over the length of a guest's stay.
2.4. 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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Straight Line/25% Reducing Balance
Computer Equipment | 33.33% Straight Line

2.5. Financial Instruments
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realize the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
...CONTINUED
Page 3
Page 4
Donnini Apartments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. Financial Instruments - continued
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.6. Taxation
Income 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 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 20)
17 20
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2024 | 113,997
Additions | 34,199
As at 31 March 2025 | 148,196
Depreciation
As at 1 April 2024 | 82,661
Provided during the period | 16,995
As at 31 March 2025 | 99,656

...CONTINUED
Page 4
Page 5
Donnini Apartments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 48,540
As at 1 April 2024 | 31,336

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,735 |  | 29,565
Other debtors | 424,761 |  | 375,283
| 448,496 |  | 404,848

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 56,519 |  | 55,466
Bank loans and overdrafts | 5,556 |  | 5,556
Other creditors | 139,419 |  | 87,127
Taxation and social security | 152,691 |  | 57,191
| 354,185 |  | 205,340

Included within other creditors is £nil (2024 - £784) due under hire purchase agreements. These balances are secured over the assets to which they relate.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 23,148 |  | 28,704

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
Included within "Other debtors" due within one year are amounts of £229,638 (2024 - £106,944), £27,036 (2024 - £22,544), £108,000 (2024 - £108,000), and £30,121 (2024 - £83,177) due to companies related by virtue of common control. Movements in the related party balances arise from funding transfers and unless otherwise stated, the balances bear no interest and are repayable on demand.
Also included within "Other debtors" due within one year is £25,251 (2024 - £49,843) due from the company's director. This loan bears no interest and has been repaid after the year end.
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