Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC520334 Mr Andrew Davidson Mr John Davidson Mr John Davidson John Davidson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC520334 2024-03-31 SC520334 2025-03-31 SC520334 2024-04-01 2025-03-31 SC520334 frs-core:CurrentFinancialInstruments 2025-03-31 SC520334 frs-core:ShareCapital 2025-03-31 SC520334 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC520334 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC520334 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC520334 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC520334 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC520334 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC520334 1 2024-04-01 2025-03-31 SC520334 frs-bus:Director1 2024-04-01 2025-03-31 SC520334 frs-bus:Director2 2024-04-01 2025-03-31 SC520334 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC520334 frs-countries:Scotland 2024-04-01 2025-03-31 SC520334 2023-03-31 SC520334 2024-03-31 SC520334 2023-04-01 2024-03-31 SC520334 frs-core:CurrentFinancialInstruments 2024-03-31 SC520334 frs-core:ShareCapital 2024-03-31 SC520334 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC520334
Wemyss Harbour (Assets) Limited
Financial Statements
For The Year Ended 31 March 2025
Gillespie's Fife
Wemyss Harbour (Assets) Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3

Page 1
Wemyss Harbour (Assets) Limited
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Wemyss Harbour (Assets) Limited For The Year Ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wemyss Harbour (Assets) Limited For The Year Ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Wemyss Harbour (Assets) Limited , as a body, in accordance with the terms of our engagement letter dated 16 November 2015. Our work has been undertaken solely to prepare for your approval the accounts of Wemyss Harbour (Assets) Limited and state those matters that we have agreed to state to the directors of Wemyss Harbour (Assets) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wemyss Harbour (Assets) Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Wemyss Harbour (Assets) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Wemyss Harbour (Assets) Limited . You consider that Wemyss Harbour (Assets) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Wemyss Harbour (Assets) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

4th September 2025

Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Wemyss Harbour (Assets) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC520334

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 4,533,235 |  | 4,239,725 |
Investments | 5 | 101 |  | 101 |
Cash at bank and in hand |  | 1,093 |  | 2,156 |
|  | 4,534,429 |  | 4,241,982 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,815,076 ) |  | (1,477,217 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,719,353 |  | 2,764,765
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,719,353 |  | 2,764,765
NET ASSETS |  |  | 2,719,353 |  | 2,764,765
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,719,253 |  | 2,764,665
SHAREHOLDERS' FUNDS |  |  | 2,719,353 |  | 2,764,765

For the year ending 31 March 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 John Davidson Director
4th September 2025

The notes on page 3 form part of these financial statements.
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Page 3
Wemyss Harbour (Assets) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Wemyss Harbour (Assets) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC520334 . The registered office is Fric Ajax Way, Methil, Leven, KY8 3RS.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 140 |  | -
Amounts owed by group undertakings | 4,533,095 |  | 4,239,725
| 4,533,235 |  | 4,239,725

5. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 101 |  | 101

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 60
VAT | - |  | 17,060
Accruals and deferred income | 1,391 |  | 1,266
Directors' loan accounts | 353,938 |  | 313,938
Amounts owed to group undertakings | 1,459,747 |  | 1,144,893
| 1,815,076 |  | 1,477,217

7. Share Capital

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

8. Related Party Transactions
Dividends of £40,000 were declared on 31 March 2025.
Included within debtors is an amount of £4,533,095 due from Robinson Crusoe (Fife) Ltd which is part of group company.
Included within creditors is an amount of £1,459,747 due to Robinson Crusoe (Entitlements) Ltd which form part of the group company.
9. Ultimate Controlling Party
The company's ultimate controlling party is John Davidson by virtue of his ownership of 100% of the issued share capital in the company.
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