Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2023 1 June 2022 false 1 June 2023 30 June 2024 30 June 2024 SC425130 Gordon McNab iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC425130 2023-05-31 SC425130 2024-06-30 SC425130 2023-06-01 2024-06-30 SC425130 frs-core:CurrentFinancialInstruments 2024-06-30 SC425130 frs-core:FurnitureFittings 2024-06-30 SC425130 frs-core:FurnitureFittings 2023-06-01 2024-06-30 SC425130 frs-core:FurnitureFittings 2023-05-31 SC425130 frs-core:NetGoodwill 2024-06-30 SC425130 frs-core:NetGoodwill 2023-06-01 2024-06-30 SC425130 frs-core:NetGoodwill 2023-05-31 SC425130 frs-core:ShareCapital 2024-06-30 SC425130 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC425130 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-06-30 SC425130 frs-bus:FilletedAccounts 2023-06-01 2024-06-30 SC425130 frs-bus:SmallEntities 2023-06-01 2024-06-30 SC425130 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-06-30 SC425130 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-06-30 SC425130 frs-bus:Director1 2023-06-01 2024-06-30 SC425130 frs-bus:Director1 2023-05-31 SC425130 frs-bus:Director1 2024-06-30 SC425130 frs-countries:Scotland 2023-06-01 2024-06-30 SC425130 2022-05-31 SC425130 2023-05-31 SC425130 2022-06-01 2023-05-31 SC425130 frs-core:CurrentFinancialInstruments 2023-05-31 SC425130 frs-core:ShareCapital 2023-05-31 SC425130 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: SC425130
CURACH LIMITED
Unaudited Financial Statements
For the Period 1 June 2023 to 30 June 2024
CURACH LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
CURACH LIMITED
Balance Sheet
As At 30 June 2024
Balance Sheet
Registered number: SC425130

| 30 June 2024 | 31 May 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,729 |  | 2,593
|  |  | 1,729 |  | 2,593
CURRENT ASSETS
Work in progress | 6 | - |  | 916 |
Debtors | 7 | 71,661 |  | 141,865 |
Cash at bank and in hand |  | 220,794 |  | 96,090 |
|  | 292,455 |  | 238,871 |
Creditors: Amounts Falling Due Within One Year | 8 | (194,919 ) |  | (111,430 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 97,536 |  | 127,441
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 99,265 |  | 130,034
NET ASSETS |  |  | 99,265 |  | 130,034
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 99,065 |  | 129,834
SHAREHOLDERS' FUNDS |  |  | 99,265 |  | 130,034

Page 1
Page 2
CURACH LIMITED
Balance Sheet (continued)
As At 30 June 2024
For the period ending 30 June 2024 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

Gordon McNab Director
21 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
CURACH LIMITED
Notes to the Financial Statements
For the Period 1 June 2023 to 30 June 2024
Notes to the Financial Statements
1. General Information
CURACH LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC425130 . The registered office is Linndhu House, 19 Stevenson Street, Oban, Argyll, PA34 5NA.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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 | 33.33% Reducing balance

2.5. 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.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 5)
2 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2023 | 395,000
As at 30 June 2024 | 395,000
Amortisation
As at 1 June 2023 | 395,000
As at 30 June 2024 | 395,000

...CONTINUED
Page 3
Page 4
CURACH LIMITED
Notes to the Financial Statements (continued)
For the Period 1 June 2023 to 30 June 2024

Net Book Value
As at 30 June 2024 | -
As at 1 June 2023 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2023 | 28,567
As at 30 June 2024 | 28,567
Depreciation
As at 1 June 2023 | 25,974
Provided during the period | 864
As at 30 June 2024 | 26,838
Net Book Value
As at 30 June 2024 | 1,729
As at 1 June 2023 | 2,593

6. Work in progress

| 30 June 2024 |  | 31 May 2023
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 916

7. Debtors

| 30 June 2024 |  | 31 May 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 50,128 |  | 74,295
Other debtors | 21,533 |  | 67,570
| 71,661 |  | 141,865

8. Creditors: Amounts Falling Due Within One Year

| 30 June 2024 |  | 31 May 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 194,919 |  | 11,268
Taxation and social security | - |  | 100,162
| 194,919 |  | 111,430

9. Share Capital

| 30 June 2024 |  | 31 May 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 4
Page 5
CURACH LIMITED
Notes to the Financial Statements (continued)
For the Period 1 June 2023 to 30 June 2024
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gordon McNab | (304 ) | 20,872 | - | - | 20,568

The above loan is unsecured, interest free and repayable on demand.
Page 5