Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 11 April 2023 false 1 May 2024 30 April 2025 30 April 2025 SC765442 Ms Susan Flood Mr Ian Dawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC765442 2024-04-30 SC765442 2025-04-30 SC765442 2024-05-01 2025-04-30 SC765442 frs-core:Non-currentFinancialInstruments 2025-04-30 SC765442 frs-core:FurnitureFittings 2025-04-30 SC765442 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC765442 frs-core:FurnitureFittings 2024-04-30 SC765442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 SC765442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC765442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 SC765442 frs-core:PlantMachinery 2025-04-30 SC765442 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC765442 frs-core:PlantMachinery 2024-04-30 SC765442 frs-core:ShareCapital 2025-04-30 SC765442 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC765442 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC765442 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC765442 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC765442 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC765442 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC765442 frs-bus:Director1 2024-05-01 2025-04-30 SC765442 frs-bus:Director2 2024-05-01 2025-04-30 SC765442 frs-bus:Director2 2024-04-30 SC765442 frs-bus:Director2 2025-04-30 SC765442 frs-countries:Scotland 2024-05-01 2025-04-30 SC765442 2023-04-10 SC765442 2024-04-30 SC765442 2023-04-11 2024-04-30 SC765442 frs-core:Non-currentFinancialInstruments 2024-04-30 SC765442 frs-core:ShareCapital 2024-04-30 SC765442 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC765442
Midnight Sun Voyages Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Akkounted Limited
47 Fergusson Road
Dunfermline
Fife
KY11 8NA
Midnight Sun Voyages Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Midnight Sun Voyages Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC765442

| 30 April 2025 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 644,584 |  | -
|  |  | 644,584 |  | -
CURRENT ASSETS
Debtors | 5 | 49 |  | - |
Cash at bank and in hand |  | 43,516 |  | 126,403 |
|  | 43,565 |  | 126,403 |
Creditors: Amounts Falling Due Within One Year | 6 | (163,640 ) |  | (9 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (120,075 ) |  | 126,394
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 524,509 |  | 126,394
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (600,005 ) |  | (126,392 )
NET (LIABILITIES)/ASSETS |  |  | (75,496 ) |  | 2
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (75,498 ) |  | -
SHAREHOLDERS' FUNDS |  |  | (75,496) |  | 2

Page 1
Page 2
Midnight Sun Voyages Limited
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

Ms Susan Flood Director
28/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Midnight Sun Voyages Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Midnight Sun Voyages Limited is a private company, limited by shares, incorporated in Scotland, registered number SC765442 . The registered office is The Post House, Main Street, Gartmore, Stirlingshire, FK8 3RJ.
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. 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:

Freehold | 2.50% straight line
Plant & Machinery | 20% straight line
Fixtures & Fittings | 20% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 May 2024 | - | - | - | -
Additions | 596,270 | 3,849 | 63,854 | 663,973
As at 30 April 2025 | 596,270 | 3,849 | 63,854 | 663,973
Depreciation
As at 1 May 2024 | - | - | - | -
Provided during the period | 11,180 | - | 8,209 | 19,389
As at 30 April 2025 | 11,180 | - | 8,209 | 19,389
Net Book Value
As at 30 April 2025 | 585,090 | 3,849 | 55,645 | 644,584
As at 1 May 2024 | - | - | - | -

Page 3
Page 4
Midnight Sun Voyages Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Debtors

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 49 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 163,640 |  | 9

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

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 600,005 |  | -
Other creditors | - |  | 126,392
| 600,005 |  | 126,392

8. Share Capital

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ian Dawson | - | 49 | - | - | 49

The above loan is unsecured, interest free and repayable on demand.
Page 4