Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC729423 Mr Fraser Smith Mrs Catriona Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC729423 2024-04-30 SC729423 2025-04-30 SC729423 2024-05-01 2025-04-30 SC729423 frs-core:CurrentFinancialInstruments 2025-04-30 SC729423 frs-core:Non-currentFinancialInstruments 2025-04-30 SC729423 frs-core:ComputerEquipment 2025-04-30 SC729423 frs-core:ComputerEquipment 2024-05-01 2025-04-30 SC729423 frs-core:ComputerEquipment 2024-04-30 SC729423 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 SC729423 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC729423 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 SC729423 frs-core:PlantMachinery 2025-04-30 SC729423 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC729423 frs-core:PlantMachinery 2024-04-30 SC729423 frs-core:ShareCapital 2025-04-30 SC729423 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC729423 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC729423 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC729423 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC729423 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC729423 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC729423 frs-bus:Director1 2024-05-01 2025-04-30 SC729423 frs-bus:Director2 2024-05-01 2025-04-30 SC729423 frs-countries:Scotland 2024-05-01 2025-04-30 SC729423 2023-04-30 SC729423 2024-04-30 SC729423 2023-05-01 2024-04-30 SC729423 frs-core:CurrentFinancialInstruments 2024-04-30 SC729423 frs-core:Non-currentFinancialInstruments 2024-04-30 SC729423 frs-core:ShareCapital 2024-04-30 SC729423 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC729423
Balfreish Christmas Trees Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Balfreish Christmas Trees Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Balfreish Christmas Trees Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC729423

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 123,824 |  | 145,410
|  |  | 123,824 |  | 145,410
CURRENT ASSETS
Debtors | 5 | 30,968 |  | 12,407 |
Cash at bank and in hand |  | - |  | 7,540 |
|  | 30,968 |  | 19,947 |
Creditors: Amounts Falling Due Within One Year | 6 | (295,034 ) |  | (203,713 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (264,066 ) |  | (183,766 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (140,242 ) |  | (38,356 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (31,841 ) |  | (47,942 )
NET LIABILITIES |  |  | (172,083 ) |  | (86,298 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | (2 ) |  | (2 )
Profit and Loss Account |  |  | (172,081 ) |  | (86,296 )
SHAREHOLDERS' FUNDS |  |  | (172,083) |  | (86,298)

Page 1
Page 2
Balfreish Christmas Trees Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Catriona Smith Director
18/08/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Balfreish Christmas Trees Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Balfreish Christmas Trees Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC729423 . The registered office is 27 Old Edinburgh Road, Inverness, IV2 3HJ.
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 | 2% Straight Line
Plant & Machinery | 20% Reducing Balance
Computer Equipment | 25% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 May 2024 | 40,259 | 131,208 | 749 | 172,216
Additions | - | 650 | - | 650
As at 30 April 2025 | 40,259 | 131,858 | 749 | 172,866
Depreciation
As at 1 May 2024 | 1,321 | 25,126 | 359 | 26,806
Provided during the period | 779 | 21,270 | 187 | 22,236
As at 30 April 2025 | 2,100 | 46,396 | 546 | 49,042
Net Book Value
As at 30 April 2025 | 38,159 | 85,462 | 203 | 123,824
As at 1 May 2024 | 38,938 | 106,082 | 390 | 145,410

Page 3
Page 4
Balfreish Christmas Trees Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 20,447 |  | 7,231
VAT | 10,521 |  | 5,176
| 30,968 |  | 12,407

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,837 |  | -
Other creditors | 195 |  | 193
Directors' loan accounts | 293,002 |  | 203,520
| 295,034 |  | 203,713

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 31,841 |  | 47,942

8. Share Capital

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

Page 4