Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC584877 Mr David Lambie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC584877 2024-01-31 SC584877 2025-01-31 SC584877 2024-02-01 2025-01-31 SC584877 frs-core:CurrentFinancialInstruments 2025-01-31 SC584877 frs-core:Non-currentFinancialInstruments 2025-01-31 SC584877 frs-core:PlantMachinery 2025-01-31 SC584877 frs-core:PlantMachinery 2024-02-01 2025-01-31 SC584877 frs-core:PlantMachinery 2024-01-31 SC584877 frs-core:ShareCapital 2025-01-31 SC584877 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC584877 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC584877 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC584877 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC584877 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC584877 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC584877 frs-core:CostValuation 2024-01-31 SC584877 frs-core:CostValuation 2025-01-31 SC584877 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 SC584877 frs-core:ProvisionsForImpairmentInvestments 2025-01-31 SC584877 frs-bus:Director1 2024-02-01 2025-01-31 SC584877 frs-countries:Scotland 2024-02-01 2025-01-31 SC584877 2023-01-31 SC584877 2024-01-31 SC584877 2023-02-01 2024-01-31 SC584877 frs-core:CurrentFinancialInstruments 2024-01-31 SC584877 frs-core:Non-currentFinancialInstruments 2024-01-31 SC584877 frs-core:ShareCapital 2024-01-31 SC584877 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: SC584877
Hebridean Adventures Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
ABT & P Consultancy Services
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC584877
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 350 525
Investments 5 371,250 371,250
371,600 371,775
CURRENT ASSETS
Debtors 6 15,000 15,000
Cash at bank and in hand - 5,379
15,000 20,379
Creditors: Amounts Falling Due Within One Year 7 (4,912 ) -
NET CURRENT ASSETS (LIABILITIES) 10,088 20,379
TOTAL ASSETS LESS CURRENT LIABILITIES 381,688 392,154
Creditors: Amounts Falling Due After More Than One Year 8 (436,581 ) (440,348 )
NET LIABILITIES (54,893 ) (48,194 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (54,894 ) (48,195 )
SHAREHOLDERS' FUNDS (54,893) (48,194)
Page 1
Page 2
For the year 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 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 David Lambie
Director
31/10/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hebridean Adventures Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC584877 . The registered office is Morar, 15b Aird Point, Stornoway, Isle of Lewis, HS2 0EU.
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:
Plant & Machinery 25% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2024 875
As at 31 January 2025 875
Depreciation
As at 1 February 2024 350
Provided during the period 175
As at 31 January 2025 525
Net Book Value
As at 31 January 2025 350
As at 1 February 2024 525
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Page 4
5. Investments
Other
£
Cost or Valuation
As at 1 February 2024 371,250
As at 31 January 2025 371,250
Provision
As at 1 February 2024 -
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 371,250
As at 1 February 2024 371,250
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 15,000 15,000
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 4,912 -
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to related parties 436,581 440,348
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4