Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC596687 Mr James Torrance Mr Wiliam Torrance Mrs Catherine Torrance iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC596687 2024-05-31 SC596687 2025-05-31 SC596687 2024-06-01 2025-05-31 SC596687 frs-core:CurrentFinancialInstruments 2025-05-31 SC596687 frs-core:Non-currentFinancialInstruments 2025-05-31 SC596687 frs-core:ComputerEquipment 2025-05-31 SC596687 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC596687 frs-core:ComputerEquipment 2024-05-31 SC596687 frs-core:FurnitureFittings 2025-05-31 SC596687 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC596687 frs-core:FurnitureFittings 2024-05-31 SC596687 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 SC596687 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC596687 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 SC596687 frs-core:ShareCapital 2025-05-31 SC596687 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC596687 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC596687 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC596687 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC596687 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC596687 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC596687 frs-bus:Director1 2024-06-01 2025-05-31 SC596687 frs-bus:Director2 2024-06-01 2025-05-31 SC596687 frs-bus:Director3 2024-06-01 2025-05-31 SC596687 frs-core:CurrentFinancialInstruments 1 2025-05-31 SC596687 frs-countries:Scotland 2024-06-01 2025-05-31 SC596687 2023-05-31 SC596687 2024-05-31 SC596687 2023-06-01 2024-05-31 SC596687 frs-core:CurrentFinancialInstruments 2024-05-31 SC596687 frs-core:Non-currentFinancialInstruments 2024-05-31 SC596687 frs-core:ShareCapital 2024-05-31 SC596687 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC596687 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: SC596687
Torrie Taverns (Kennoway) Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Torrie Taverns (Kennoway) Ltd
Contents
Contents

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

Page 1
Torrie Taverns (Kennoway) Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC596687

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 174,452 |  | 176,595
|  |  | 174,452 |  | 176,595
CURRENT ASSETS
Stocks | 5 | 6,000 |  | 5,000 |
Debtors | 6 | 96,838 |  | 96,838 |
Cash at bank and in hand |  | 43,807 |  | 53,698 |
|  | 146,645 |  | 155,536 |
Creditors: Amounts Falling Due Within One Year | 7 | (112,531 ) |  | (107,063 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 34,114 |  | 48,473
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 208,566 |  | 225,068
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (195,534 ) |  | (209,391 )
NET ASSETS |  |  | 13,032 |  | 15,677
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 13,022 |  | 15,667
SHAREHOLDERS' FUNDS |  |  | 13,032 |  | 15,677

Page 1
Page 2
Torrie Taverns (Kennoway) Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 James Torrance Director
3 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Torrie Taverns (Kennoway) Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Torrie Taverns (Kennoway) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC596687 . The registered office is Sunbeam Inn Jordan Lane, Kennoway, Leven, KY8 5JZ.
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 | Not Depreciated
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight Line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
Page 3
Page 4
Torrie Taverns (Kennoway) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | 159,276 | 81,758 | - | 241,034
Additions | - | 1,880 | 1,165 | 3,045
As at 31 May 2025 | 159,276 | 83,638 | 1,165 | 244,079
Depreciation
As at 1 June 2024 | - | 64,439 | - | 64,439
Provided during the period | - | 4,800 | 388 | 5,188
As at 31 May 2025 | - | 69,239 | 388 | 69,627
Net Book Value
As at 31 May 2025 | 159,276 | 14,399 | 777 | 174,452
As at 1 June 2024 | 159,276 | 17,319 | - | 176,595

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 6,000 |  | 5,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 66,838 |  | 66,838
Amounts owed by group undertakings | 30,000 |  | 30,000
| 96,838 |  | 96,838

Page 4
Page 5
Torrie Taverns (Kennoway) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,596 |  | 5,412
Bank loans and overdrafts | 9,000 |  | 9,000
Other loans | 5,047 |  | 5,238
Other taxes and social security | 3,070 |  | -
VAT | 1,137 |  | 1,821
Other creditors | 66,455 |  | 66,455
Pension creditor | 37 |  | -
Accruals and deferred income | 6,000 |  | 6,000
Directors' loan accounts | 17,189 |  | 13,137
| 112,531 |  | 107,063

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 60,750 |  | 69,750
Other loans | 134,784 |  | 139,641
| 195,534 |  | 209,391

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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