Acorah Software Products - Accounts Production 16.5.460 false true true false 23 June 2024 30 June 2025 30 June 2025 SC813449 Mr C N Clark Mrs H Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC813449 2024-06-22 SC813449 2025-06-30 SC813449 2024-06-23 2025-06-30 SC813449 frs-core:CurrentFinancialInstruments 2025-06-30 SC813449 frs-core:InvestmentPropertyIncludedWithinPPE 2025-06-30 SC813449 frs-core:InvestmentPropertyIncludedWithinPPE 2024-06-23 2025-06-30 SC813449 frs-core:InvestmentPropertyIncludedWithinPPE 2024-06-22 SC813449 frs-core:PlantMachinery 2025-06-30 SC813449 frs-core:PlantMachinery 2024-06-23 2025-06-30 SC813449 frs-core:PlantMachinery 2024-06-22 SC813449 frs-core:OtherReservesSubtotal 2025-06-30 SC813449 frs-core:ShareCapital 2025-06-30 SC813449 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC813449 frs-bus:PrivateLimitedCompanyLtd 2024-06-23 2025-06-30 SC813449 frs-bus:FilletedAccounts 2024-06-23 2025-06-30 SC813449 frs-bus:SmallEntities 2024-06-23 2025-06-30 SC813449 frs-bus:AuditExempt-NoAccountantsReport 2024-06-23 2025-06-30 SC813449 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-23 2025-06-30 SC813449 frs-bus:Director1 2024-06-23 2025-06-30 SC813449 frs-bus:CompanySecretary1 2024-06-23 2025-06-30 SC813449 frs-countries:Scotland 2024-06-23 2025-06-30
Registered number: SC813449
Beauly Developments Limited
Unaudited Financial Statements
For the Period 23 June 2024 to 30 June 2025
Blyth Accountants Limited
Chartered Certified Accountants
272 Bath Street
Glasgow
G2 4JR
Beauly Developments Limited
Contents
Contents

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

Page 1
Beauly Developments Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC813449

| 30 June 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Fixed Assets | 4 |  | 285,486
|  |  | 285,486
CURRENT ASSETS
Debtors | 5 | 11,500 |
Cash at bank and in hand |  | 2,354,589 |
|  | 2,366,089 |
Creditors: Amounts Falling Due Within One Year | 6 | (567,577 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,798,512
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,083,998
NET ASSETS |  |  | 2,083,998
CAPITAL AND RESERVES
Called up share capital |  |  | 102
Other reserves |  |  | (248,351 )
Profit and Loss Account |  |  | 2,332,247
SHAREHOLDERS' FUNDS |  |  | 2,083,998

For the period ending 30 June 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 C N Clark Director
10 October 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Beauly Developments Limited
Notes to the Financial Statements
For the Period 23 June 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Beauly Developments Limited is a private company, limited by shares, registered in Scotland, company registration number SC813449 . The registered office is Unit 1 Old Blar Mhor Road, Banavie, Fort William, PH33 7NG.
The presentation currency of the financial statements is Sterling (£).
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
Judgements
The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there to be no such significant judgements.
Provisions
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.
2.4. Turnover
Turnover comprises the invoiced cost of goods and services provided during the year, excluding value added tax. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods and services have been passed to the buyer.
2.5. Tangible Fixed Assets and Depreciation
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.

Plant and machinery etc | 20% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Impairment of tangible fixed assets
At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.
2.6. Investment Properties
Investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset.
No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 2
Page 3
Beauly Developments Limited
Notes to the Financial Statements (continued)
For the Period 23 June 2024 to 30 June 2025
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and investments in non-puttable ordinary shares.
Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
2.8. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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.
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a nondiscounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
With the exception of changes arising on the initial recognition of a business combination, the tax expense ispresented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Fixed Assets

| Investment Properties | Plant and machinery etc | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 23 June 2024 | 187,571 | - | 187,571
Additions | - | 99,575 | 99,575
As at 30 June 2025 | 187,571 | 99,575 | 287,146
Depreciation
As at 23 June 2024 | - | - | -
Provided during the period | - | 1,660 | 1,660
As at 30 June 2025 | - | 1,660 | 1,660
Net Book Value
As at 30 June 2025 | 187,571 | 97,915 | 285,486
As at 23 June 2024 | 187,571 | - | 187,571

Page 3
Page 4
Beauly Developments Limited
Notes to the Financial Statements (continued)
For the Period 23 June 2024 to 30 June 2025
5. Debtors

| 30 June 2025
--- | ---
| £
Due within one year
Trade debtors | 11,400
Other debtors | 100
| 11,500

6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025
--- | ---
| £
Other creditors | 553,847
Taxation and social security | 13,730
| 567,577

7. Reserves
During the year, Beauly Developments Limited undertook a capital reduction in accordance with sections 641–644 of the Companies Act 2006. The capital reduction created a distributable reserve which was applied to effect a demerger. The demerger was implemented by way of an in-specie distribution of the company’s investment in Fibreplan Ltd, together with certain associated cash balances, to one of the company’s shareholders as part of a capital reduction demerger arrangement. The related cash element of the distribution remained outstanding at the balance sheet date and was settled shortly after year end.
8. Post Balance Sheet Events
After the balance-sheet date, on 30 September 2025, Beauly Developments Limited completed a capital reduction demerger following receipt of advance clearance from HM Revenue & Customs. As part of the transaction, the company’s investment in Fibreplan Ltd was transferred in specie to another shareholder’s company, Gallagher Properties (S) Ltd. Following the demerger, Mr Clark became the sole shareholder of the company.
Page 4