Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 SC621310 Mr Derek Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC621310 2024-02-29 SC621310 2025-02-28 SC621310 2024-03-01 2025-02-28 SC621310 frs-core:CurrentFinancialInstruments 2025-02-28 SC621310 frs-core:Non-currentFinancialInstruments 2025-02-28 SC621310 frs-core:ComputerEquipment 2025-02-28 SC621310 frs-core:ComputerEquipment 2024-03-01 2025-02-28 SC621310 frs-core:ComputerEquipment 2024-02-29 SC621310 frs-core:FurnitureFittings 2025-02-28 SC621310 frs-core:FurnitureFittings 2024-03-01 2025-02-28 SC621310 frs-core:FurnitureFittings 2024-02-29 SC621310 frs-core:PlantMachinery 2025-02-28 SC621310 frs-core:PlantMachinery 2024-03-01 2025-02-28 SC621310 frs-core:PlantMachinery 2024-02-29 SC621310 frs-core:ShareCapital 2025-02-28 SC621310 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC621310 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC621310 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 SC621310 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC621310 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC621310 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC621310 frs-bus:Director1 2024-03-01 2025-02-28 SC621310 frs-core:CurrentFinancialInstruments 1 2025-02-28 SC621310 frs-countries:Scotland 2024-03-01 2025-02-28 SC621310 2023-02-28 SC621310 2024-02-29 SC621310 2023-03-01 2024-02-29 SC621310 frs-core:CurrentFinancialInstruments 2024-02-29 SC621310 frs-core:Non-currentFinancialInstruments 2024-02-29 SC621310 frs-core:ShareCapital 2024-02-29 SC621310 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 SC621310 frs-core:CurrentFinancialInstruments 1 2024-02-29
Registered number: SC621310
Bath Street Trading Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Glass Accountancy
Bath Street Trading Limited
Contents
Contents

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

Page 1
Bath Street Trading Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SC621310

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,296 |  | 29,083
|  |  | 22,296 |  | 29,083
CURRENT ASSETS
Stocks | 5 | 13,556 |  | 30,825 |
Debtors | 6 | 4,600 |  | 15,760 |
Cash at bank and in hand |  | 40,713 |  | 60,584 |
|  | 58,869 |  | 107,169 |
Creditors: Amounts Falling Due Within One Year | 7 | (723,506 ) |  | (544,807 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (664,637 ) |  | (437,638 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (642,341 ) |  | (408,555 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (275,421 ) |  | (180,891 )
NET LIABILITIES |  |  | (917,762 ) |  | (589,446 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (917,862 ) |  | (589,546 )
SHAREHOLDERS' FUNDS |  |  | (917,762) |  | (589,446)

Page 1
Page 2
Bath Street Trading Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Derek Mitchell Director
13/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Bath Street Trading Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Bath Street Trading Limited is a private company, limited by shares, incorporated in Scotland, registered number SC621310 . The registered office is 10 Craigmillar Park, Edinburgh, EH16 5NE.
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.
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:

Plant & Machinery | 25% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% 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: 23 (2024: 21)
23 21
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2024 | 20,357 | 46,998 | 14,189 | 81,544
Additions | 6,904 | 900 | - | 7,804
As at 28 February 2025 | 27,261 | 47,898 | 14,189 | 89,348
Depreciation
As at 1 March 2024 | 16,033 | 23,605 | 12,823 | 52,461
Provided during the period | 3,092 | 11,039 | 460 | 14,591
As at 28 February 2025 | 19,125 | 34,644 | 13,283 | 67,052
Net Book Value
As at 28 February 2025 | 8,136 | 13,254 | 906 | 22,296
As at 1 March 2024 | 4,324 | 23,393 | 1,366 | 29,083

Page 3
Page 4
Bath Street Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 6,720 |  | 2,115
Finished goods | 6,836 |  | 28,710
| 13,556 |  | 30,825

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,524 |  | 3,845
Prepayments and accrued income | - |  | 11,815
Other debtors | - |  | 100
Other debtors (1) | 1,076 |  | -
| 4,600 |  | 15,760

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 375,859 |  | 122,717
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | (7,164 ) |  | (4,776 )
Other taxes and social security | 328,329 |  | 301,625
Other creditors | 14,832 |  | -
Accruals and deferred income | 1,650 |  | 9,959
Amounts owed to group undertakings | - |  | 105,282
| 723,506 |  | 544,807

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 11,488 |  | 21,590
Amounts owed to related parties | 263,933 |  | 159,301
| 275,421 |  | 180,891

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Post Balance Sheet Events
On the 30th September 2025 the company sold its operating assets and stock and has ceased to trade with immediate effect from that date.
The director is currently considering all options for the company, including the appointment of a liquidator who will apply for a voluntary liquidation ofthe company.
Page 4