Acorah Software Products - Accounts Production 16.5.460 false true false 8 March 2024 31 March 2025 31 March 2025 SC802204 Mr Andrew May Mrs Jane May iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC802204 2024-03-07 SC802204 2025-03-31 SC802204 2024-03-08 2025-03-31 SC802204 frs-core:CurrentFinancialInstruments 2025-03-31 SC802204 frs-core:FurnitureFittings 2025-03-31 SC802204 frs-core:FurnitureFittings 2024-03-08 2025-03-31 SC802204 frs-core:FurnitureFittings 2024-03-07 SC802204 frs-core:ShareCapital 2025-03-31 SC802204 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC802204 frs-bus:PrivateLimitedCompanyLtd 2024-03-08 2025-03-31 SC802204 frs-bus:FilletedAccounts 2024-03-08 2025-03-31 SC802204 frs-bus:SmallEntities 2024-03-08 2025-03-31 SC802204 frs-bus:AuditExempt-NoAccountantsReport 2024-03-08 2025-03-31 SC802204 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-08 2025-03-31 SC802204 frs-bus:Director1 2024-03-08 2025-03-31 SC802204 frs-bus:Director2 2024-03-08 2025-03-31 SC802204 frs-countries:Scotland 2024-03-08 2025-03-31
Registered number: SC802204
Castle View (Fraserburgh) Ltd
Unaudited Financial Statements
For the Period 8 March 2024 to 31 March 2025
M Squared Accountants Ltd
Castle View (Fraserburgh) Ltd
Contents
Contents

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

Page 1
Castle View (Fraserburgh) Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC802204

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,359
|  |  | 5,359
CURRENT ASSETS
Cash at bank and in hand |  | 5,618 |
|  | 5,618 |
Creditors: Amounts Falling Due Within One Year | 5 | (19,386 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,768 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (8,409 )
NET LIABILITIES |  |  | (8,409 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Profit and Loss Account |  |  | (8,509 )
SHAREHOLDERS' FUNDS |  |  | (8,409)

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 Profit and Loss Account.
On behalf of the board

Mrs Jane May Director
30/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Castle View (Fraserburgh) Ltd
Notes to the Financial Statements
For the Period 8 March 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Castle View (Fraserburgh) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC802204 . The registered office is Bank House , Seaforth Street , Fraserburgh, Aberdeenshire , AB43 9JR.
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:

Fixtures & Fittings | 25% Reducing Balance

3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 8 March 2024 | 6,001
As at 31 March 2025 | 6,001
Depreciation
As at 8 March 2024 | -
Provided during the period | 642
As at 31 March 2025 | 642
Net Book Value
As at 31 March 2025 | 5,359
As at 8 March 2024 | 6,001

Page 2
Page 3
Castle View (Fraserburgh) Ltd
Notes to the Financial Statements (continued)
For the Period 8 March 2024 to 31 March 2025
5. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Accruals and deferred income | 1,000
Directors' loan accounts | 18,386
| 19,386

6. Share Capital

| 31 March 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 3