Acorah Software Products - Accounts Production 16.5.460 false true false 16 January 2024 31 January 2025 31 January 2025 SC795471 Mr Andrew Cameron Mr Fraser Docherty Mr Stefano Pieraccini iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC795471 2024-01-15 SC795471 2025-01-31 SC795471 2024-01-16 2025-01-31 SC795471 frs-core:CurrentFinancialInstruments 2025-01-31 SC795471 frs-core:ShareCapital 2025-01-31 SC795471 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC795471 frs-bus:PrivateLimitedCompanyLtd 2024-01-16 2025-01-31 SC795471 frs-bus:FilletedAccounts 2024-01-16 2025-01-31 SC795471 frs-bus:SmallEntities 2024-01-16 2025-01-31 SC795471 frs-bus:AuditExempt-NoAccountantsReport 2024-01-16 2025-01-31 SC795471 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-16 2025-01-31 SC795471 frs-bus:Director1 2024-01-16 2025-01-31 SC795471 frs-bus:Director2 2024-01-16 2025-01-31 SC795471 frs-bus:Director3 2024-01-16 2025-01-31 SC795471 frs-countries:Scotland 2024-01-16 2025-01-31
Registered number: SC795471
Loch & Vine Ltd
Unaudited Financial Statements
For the Period 16 January 2024 to 31 January 2025
Gallone & Co
1a Torphichen Street
Haymarket
Edinburgh
EH3 8HX
Loch & Vine Ltd
Contents
Contents

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

Page 1
Loch & Vine Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: SC795471

| 31 January 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Stocks | 4 | 8,764 |
Debtors | 5 | 4,695 |
Cash at bank and in hand |  | 550 |
|  | 14,009 |
Creditors: Amounts Falling Due Within One Year | 6 | (19,440 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,431 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (5,431 )
NET LIABILITIES |  |  | (5,431 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Profit and Loss Account |  |  | (5,531 )
SHAREHOLDERS' FUNDS |  |  | (5,431)

For the period ending 31 January 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 Andrew Cameron Director
10/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Loch & Vine Ltd
Notes to the Financial Statements
For the Period 16 January 2024 to 31 January 2025
Notes to the Financial Statements
1. General Information
Loch & Vine Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC795471 . The registered office is 1a Torphichen Street, Haymarket, Edinburgh, EH3 8HX.
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. 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 period was: NIL
-
4. Stocks

| 31 January 2025
--- | ---
| £
Stock | 8,764

5. Debtors

| 31 January 2025
--- | ---
| £
Due within one year
Trade debtors | 4,608
Other debtors | 87
| 4,695

Page 2
Page 3
Loch & Vine Ltd
Notes to the Financial Statements (continued)
For the Period 16 January 2024 to 31 January 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 January 2025
--- | ---
| £
Trade creditors | 8,764
Other creditors | 10,676
| 19,440

7. Share Capital

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

Page 3