Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC631501 Mrs Beatrice Rogger-Gass Mr Daniel Rogger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC631501 2023-12-31 SC631501 2024-12-31 SC631501 2024-01-01 2024-12-31 SC631501 frs-core:CurrentFinancialInstruments 2024-12-31 SC631501 frs-core:ComputerEquipment 2024-12-31 SC631501 frs-core:ComputerEquipment 2024-01-01 2024-12-31 SC631501 frs-core:ComputerEquipment 2023-12-31 SC631501 frs-core:FurnitureFittings 2024-12-31 SC631501 frs-core:FurnitureFittings 2024-01-01 2024-12-31 SC631501 frs-core:FurnitureFittings 2023-12-31 SC631501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 SC631501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 SC631501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 SC631501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC631501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC631501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 SC631501 frs-core:PlantMachinery 2024-12-31 SC631501 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC631501 frs-core:PlantMachinery 2023-12-31 SC631501 frs-core:ShareCapital 2024-12-31 SC631501 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC631501 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC631501 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC631501 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC631501 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC631501 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC631501 frs-bus:Director1 2024-01-01 2024-12-31 SC631501 frs-bus:Director2 2024-01-01 2024-12-31 SC631501 frs-core:CurrentFinancialInstruments 1 2024-12-31 SC631501 frs-core:CurrentFinancialInstruments 2 2024-12-31 SC631501 frs-core:CurrentFinancialInstruments 3 2024-12-31 SC631501 frs-core:CurrentFinancialInstruments 4 2024-12-31 SC631501 frs-core:CurrentFinancialInstruments 6 2024-12-31 SC631501 frs-countries:Scotland 2024-01-01 2024-12-31 SC631501 2022-12-31 SC631501 2023-12-31 SC631501 2023-01-01 2023-12-31 SC631501 frs-core:CurrentFinancialInstruments 2023-12-31 SC631501 frs-core:ShareCapital 2023-12-31 SC631501 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC631501 frs-core:CurrentFinancialInstruments 1 2023-12-31 SC631501 frs-core:CurrentFinancialInstruments 2 2023-12-31 SC631501 frs-core:CurrentFinancialInstruments 3 2023-12-31 SC631501 frs-core:CurrentFinancialInstruments 4 2023-12-31 SC631501 frs-core:CurrentFinancialInstruments 6 2023-12-31
Registered number: SC631501
Muir Bàn Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Murray Associates ZKI Limited
Muir Bàn Limited
Contents
Contents

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

Page 1
Muir Bàn Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: SC631501

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 940,238 |  | 968,832
|  |  | 940,238 |  | 968,832
CURRENT ASSETS
Stocks |  | 9,163 |  | 8,570 |
Debtors | 5 | 5,357 |  | 6,994 |
Cash at bank and in hand |  | 82,490 |  | 102,272 |
|  | 97,010 |  | 117,836 |
Creditors: Amounts Falling Due Within One Year | 6 | (930,531 ) |  | (1,026,556 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (833,521 ) |  | (908,720 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 106,717 |  | 60,112
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (3,356 ) |  | (3,687 )
NET ASSETS |  |  | 103,361 |  | 56,425
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 103,261 |  | 56,325
SHAREHOLDERS' FUNDS |  |  | 103,361 |  | 56,425

Page 1
Page 2
Muir Bàn Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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 Daniel Rogger Director
28 March 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Muir Bàn Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Muir Bàn Limited is a private company, limited by shares, incorporated in Scotland, registered number SC631501 . The registered office is The Manor House, Gallanach Road, Oban, PA34 4LS.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:

Freehold | 1%
Leasehold | 6% straight line
Plant & Machinery | 20% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33.33% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2023: 16)
18 16
Page 3
Page 4
Muir Bàn Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2024 | 679,973 | 350,000 | 15,313 | 14,616
Additions | - | - | 2,579 | 1,453
As at 31 December 2024 | 679,973 | 350,000 | 17,892 | 16,069
Depreciation
As at 1 January 2024 | 17,550 | 63,000 | 5,507 | 5,898
Provided during the period | 5,850 | 21,000 | 2,477 | 2,542
As at 31 December 2024 | 23,400 | 84,000 | 7,984 | 8,440
Net Book Value
As at 31 December 2024 | 656,573 | 266,000 | 9,908 | 7,629
As at 1 January 2024 | 662,423 | 287,000 | 9,806 | 8,718

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2024 | 3,641 | 1,063,543
Additions | 191 | 4,223
As at 31 December 2024 | 3,832 | 1,067,766
Depreciation
As at 1 January 2024 | 2,756 | 94,711
Provided during the period | 948 | 32,817
As at 31 December 2024 | 3,704 | 127,528
Net Book Value
As at 31 December 2024 | 128 | 940,238
As at 1 January 2024 | 885 | 968,832

Page 4
Page 5
Muir Bàn Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 349
Prepayments and accrued income | 5,357 |  | 5,065
Loan to staff | - |  | 1,580
| 5,357 |  | 6,994

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,813 |  | 7,316
Other taxes and social security | 7,153 |  | 6,201
VAT | 17,029 |  | 17,285
Net wages | 33 |  | 3,116
Voucher Control Account | 979 |  | 1,197
Staff Gratuities | 758 |  | 227
Pension contributions | 987 |  | 947
Earning arrestment | 56 |  | 91
Other creditors (6) | 1 |  | 3
Accruals and deferred income | 3,964 |  | 9,009
Directors' loan accounts | 892,758 |  | 981,164
| 930,531 |  | 1,026,556

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,356 |  | 3,687

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5