Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC628453 Mr A Smith Mr J A Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC628453 2024-04-30 SC628453 2025-04-30 SC628453 2024-05-01 2025-04-30 SC628453 frs-core:CurrentFinancialInstruments 2025-04-30 SC628453 frs-core:Non-currentFinancialInstruments 2025-04-30 SC628453 frs-core:ComputerEquipment 2025-04-30 SC628453 frs-core:ComputerEquipment 2024-05-01 2025-04-30 SC628453 frs-core:ComputerEquipment 2024-04-30 SC628453 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-04-30 SC628453 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-05-01 2025-04-30 SC628453 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-04-30 SC628453 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 SC628453 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 SC628453 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 SC628453 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 SC628453 frs-core:MotorVehicles 2025-04-30 SC628453 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC628453 frs-core:MotorVehicles 2024-04-30 SC628453 frs-core:OtherResidualIntangibleAssets 2025-04-30 SC628453 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 SC628453 frs-core:OtherResidualIntangibleAssets 2024-04-30 SC628453 frs-core:PlantMachinery 2025-04-30 SC628453 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC628453 frs-core:PlantMachinery 2024-04-30 SC628453 frs-core:ShareCapital 2025-04-30 SC628453 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC628453 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC628453 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC628453 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC628453 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC628453 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC628453 frs-bus:Director1 2024-05-01 2025-04-30 SC628453 frs-bus:Director2 2024-05-01 2025-04-30 SC628453 frs-countries:Scotland 2024-05-01 2025-04-30 SC628453 2023-04-30 SC628453 2024-04-30 SC628453 2023-05-01 2024-04-30 SC628453 frs-core:CurrentFinancialInstruments 2024-04-30 SC628453 frs-core:Non-currentFinancialInstruments 2024-04-30 SC628453 frs-core:ShareCapital 2024-04-30 SC628453 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC628453
Cairngorm Gin Company Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Cairngorm Gin Company Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Cairngorm Gin Company Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC628453

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 43,157 |  | 51,991
Tangible Assets | 5 |  | 74,695 |  | 52,216
|  |  | 117,852 |  | 104,207
CURRENT ASSETS
Stocks | 6 | 43,967 |  | 45,607 |
Debtors | 7 | 53,005 |  | 10,579 |
Cash at bank and in hand |  | 9,075 |  | 8,832 |
|  | 106,047 |  | 65,018 |
Creditors: Amounts Falling Due Within One Year | 8 | (143,211 ) |  | (104,365 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (37,164 ) |  | (39,347 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 80,688 |  | 64,860
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,500 ) |  | (7,500 )
NET ASSETS |  |  | 78,188 |  | 57,360
CAPITAL AND RESERVES
Called up share capital | 10 |  | 50,000 |  | 50,000
Profit and Loss Account |  |  | 28,188 |  | 7,360
SHAREHOLDERS' FUNDS |  |  | 78,188 |  | 57,360

Page 1
Page 2
Cairngorm Gin Company Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 J A Smith Director
08/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Cairngorm Gin Company Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Cairngorm Gin Company Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC628453 . The registered office is Caralan, Carr Road, Carrbridge, Highland, PH23 3AD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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:

Leasehold | 10% on cost
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 20% on reducing balance
Computer Equipment | 20% on cost

Page 3
Page 4
Cairngorm Gin Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Other | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 16,200 | 77,544 | 93,744
As at 30 April 2025 | 16,200 | 77,544 | 93,744
Amortisation
As at 1 May 2024 | 11,430 | 30,323 | 41,753
Provided during the period | 1,080 | 7,754 | 8,834
As at 30 April 2025 | 12,510 | 38,077 | 50,587
Net Book Value
As at 30 April 2025 | 3,690 | 39,467 | 43,157
As at 1 May 2024 | 4,770 | 47,221 | 51,991

Page 4
Page 5
Cairngorm Gin Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | - | 77,567 | 9,800 | 934 | 88,301
Additions | 33,584 | - | - | - | 33,584
As at 30 April 2025 | 33,584 | 77,567 | 9,800 | 934 | 121,885
Depreciation
As at 1 May 2024 | - | 35,298 | 653 | 134 | 36,085
Provided during the period | 634 | 8,454 | 1,830 | 187 | 11,105
As at 30 April 2025 | 634 | 43,752 | 2,483 | 321 | 47,190
Net Book Value
As at 30 April 2025 | 32,950 | 33,815 | 7,317 | 613 | 74,695
As at 1 May 2024 | - | 42,269 | 9,147 | 800 | 52,216

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 43,967 |  | 45,607

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14,745 |  | 9,637
Other debtors | 38,260 |  | 942
| 53,005 |  | 10,579

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,765 |  | 4,436
Bank loans and overdrafts | 5,000 |  | 5,000
Other creditors | 136,446 |  | 92,550
Taxation and social security | - |  | 2,379
| 143,211 |  | 104,365

Page 5
Page 6
Cairngorm Gin Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,500 |  | 7,500

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50,000 |  | 50,000

Page 6