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 SC395763 Mr Andrew Davidson Mr John Davidson Mr John Davidson Wemyss Harbour (Assets) Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC395763 2024-03-31 SC395763 2025-03-31 SC395763 2024-04-01 2025-03-31 SC395763 frs-core:CurrentFinancialInstruments 2025-03-31 SC395763 frs-core:Non-currentFinancialInstruments 2025-03-31 SC395763 frs-core:ComputerEquipment 2025-03-31 SC395763 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC395763 frs-core:ComputerEquipment 2024-03-31 SC395763 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC395763 frs-core:MotorVehicles 2025-03-31 SC395763 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC395763 frs-core:MotorVehicles 2024-03-31 SC395763 frs-core:OtherResidualIntangibleAssets 2025-03-31 SC395763 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 SC395763 frs-core:OtherResidualIntangibleAssets 2024-03-31 SC395763 frs-core:PlantMachinery 2025-03-31 SC395763 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC395763 frs-core:PlantMachinery 2024-03-31 SC395763 frs-core:RevaluationReserve 2024-03-31 SC395763 frs-core:RevaluationReserve 2025-03-31 SC395763 frs-core:ShareCapital 2025-03-31 SC395763 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC395763 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC395763 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC395763 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC395763 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC395763 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC395763 1 2024-04-01 2025-03-31 SC395763 frs-core:CostValuation 2024-03-31 SC395763 frs-core:CostValuation 2025-03-31 SC395763 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 SC395763 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 SC395763 frs-bus:Director1 2024-04-01 2025-03-31 SC395763 frs-bus:Director2 2024-04-01 2025-03-31 SC395763 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC395763 frs-core:CurrentFinancialInstruments 2 2025-03-31 SC395763 frs-countries:Scotland 2024-04-01 2025-03-31 SC395763 2023-03-31 SC395763 2024-03-31 SC395763 2023-04-01 2024-03-31 SC395763 frs-core:CurrentFinancialInstruments 2024-03-31 SC395763 frs-core:Non-currentFinancialInstruments 2024-03-31 SC395763 frs-core:RevaluationReserve 2024-03-31 SC395763 frs-core:ShareCapital 2024-03-31 SC395763 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC395763 frs-core:CurrentFinancialInstruments 1 2024-03-31 SC395763 frs-core:CurrentFinancialInstruments 2 2024-03-31 SC395763 frs-core:CurrentFinancialInstruments 3 2024-03-31
Registered number: SC395763
Robinson Crusoe (Fife) Ltd
Financial Statements
For The Year Ended 31 March 2025
Gillespie's Fife
Robinson Crusoe (Fife) Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Robinson Crusoe (Fife) Ltd
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 Robinson Crusoe (Fife) Ltd 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 Robinson Crusoe (Fife) Ltd 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 Robinson Crusoe (Fife) Ltd , as a body, in accordance with the terms of our engagement letter dated 25 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Robinson Crusoe (Fife) Ltd and state those matters that we have agreed to state to the directors of Robinson Crusoe (Fife) Ltd , 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 Robinson Crusoe (Fife) Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Robinson Crusoe (Fife) Ltd 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 Robinson Crusoe (Fife) Ltd . You consider that Robinson Crusoe (Fife) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Robinson Crusoe (Fife) Ltd . 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
Robinson Crusoe (Fife) Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC395763

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,328,861 |  | 1,587,623
Tangible Assets | 5 |  | 2,277,778 |  | 2,366,642
Investments | 6 |  | 100 |  | 100
|  |  | 3,606,739 |  | 3,954,365
CURRENT ASSETS
Stocks | 7 | 458,725 |  | 405,950 |
Debtors | 8 | 2,449,849 |  | 2,218,814 |
Cash at bank and in hand |  | 52 |  | 29 |
|  | 2,908,626 |  | 2,624,793 |
Creditors: Amounts Falling Due Within One Year | 9 | (5,442,047 ) |  | (5,068,914 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,533,421 ) |  | (2,444,121 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,073,318 |  | 1,510,244
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (295,206 ) |  | (70,515 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (296,194 ) |  | (296,194 )
NET ASSETS |  |  | 481,918 |  | 1,143,535
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1 |  | 1
Revaluation reserve | 12 |  | 2,069,806 |  | 2,069,806
Profit and Loss Account |  |  | (1,587,889 ) |  | (926,272 )
SHAREHOLDERS' FUNDS |  |  | 481,918 |  | 1,143,535

Page 2
Page 3
Robinson Crusoe (Fife) Ltd
Balance Sheet (continued)
As At 31 March 2025
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 pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Robinson Crusoe (Fife) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Robinson Crusoe (Fife) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC395763 . The registered office is 15 Taeping Close, Cellardyke, Anstruther, Fife, KY10 3YL.
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 | 10% RB
Motor Vehicles | 20% RB
Fixtures & Fittings | 10% RB
Computer Equipment | 20% RB

2.4. 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 year was: 4 (2024: 3)
4 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 1,718,763
Disposals | (100,000 )
As at 31 March 2025 | 1,618,763
Amortisation
As at 1 April 2024 | 131,140
Provided during the period | 158,762
As at 31 March 2025 | 289,902

...CONTINUED
Page 4
Page 5
Robinson Crusoe (Fife) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 1,328,861
As at 1 April 2024 | 1,587,623

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 2,940,497 | 48,595 | 440,532 | 3,429,624
Additions | 185,577 | - | 2,185 | 187,762
Disposals | - | - | (10,125 ) | (10,125 )
As at 31 March 2025 | 3,126,074 | 48,595 | 432,592 | 3,607,261
Depreciation
As at 1 April 2024 | 771,192 | 21,358 | 270,432 | 1,062,982
Provided during the period | 235,488 | 5,447 | 34,149 | 275,084
Disposals | - | - | (8,583 ) | (8,583 )
As at 31 March 2025 | 1,006,680 | 26,805 | 295,998 | 1,329,483
Net Book Value
As at 31 March 2025 | 2,119,394 | 21,790 | 136,594 | 2,277,778
As at 1 April 2024 | 2,169,305 | 27,237 | 170,100 | 2,366,642

6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 100
As at 31 March 2025 | 100
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 100
As at 1 April 2024 | 100

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 458,725 |  | 405,950

Page 5
Page 6
Robinson Crusoe (Fife) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 4,389 |  | 3,759
Fuel duty reclaim | 6,555 |  | 6,794
Other debtor - Sea Harvest | - |  | 2,368
VAT | 14,680 |  | 20,737
Amounts owed by group undertakings | 2,424,225 |  | 2,185,156
| 2,449,849 |  | 2,218,814

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,794 |  | 95,855
Bank loans and overdrafts | 273,331 |  | 306,655
Pension contribution | - |  | 694
Accruals and deferred income | 2,030 |  | 1,865
Directors' loan accounts | 595,797 |  | 424,120
Amounts owed to group undertakings | 4,533,095 |  | 4,239,725
| 5,442,047 |  | 5,068,914

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 295,206 |  | 70,515

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

12. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 April 2024 | 2,069,806
As at 31 March 2025 | 2,069,806

13. Related Party Transactions
Included within debtors is an amount of £2,425,264 due from Robinson Crusoe (Entitlements) Ltd which form part of the group company.
Included within creditors is an amount of £4,533,095 due to Wemyss Harbour (Assets) Ltd which form part of the group company.
14. Ultimate Controlling Party
The company's ultimate controlling party is Wemyss Harbour (Assets) Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 6