Acorah Software Products - Accounts Production 16.6.920 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC324377 Mr Bernard Noonan Mr Mark Noonan Mark Noonan false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC324377 2024-05-31 SC324377 2025-05-31 SC324377 2024-06-01 2025-05-31 SC324377 frs-core:CurrentFinancialInstruments 2025-05-31 SC324377 frs-core:NetGoodwill 2025-05-31 SC324377 frs-core:NetGoodwill 2024-06-01 2025-05-31 SC324377 frs-core:NetGoodwill 2024-05-31 SC324377 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 SC324377 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 SC324377 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 SC324377 frs-core:MotorVehicles 2025-05-31 SC324377 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC324377 frs-core:MotorVehicles 2024-05-31 SC324377 frs-core:PlantMachinery 2025-05-31 SC324377 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC324377 frs-core:PlantMachinery 2024-05-31 SC324377 frs-core:ShareCapital 2025-05-31 SC324377 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC324377 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC324377 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC324377 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC324377 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC324377 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC324377 1 2024-06-01 2025-05-31 SC324377 frs-bus:Director1 2024-06-01 2025-05-31 SC324377 frs-bus:Director2 2024-06-01 2025-05-31 SC324377 frs-countries:Scotland 2024-06-01 2025-05-31 SC324377 2023-05-31 SC324377 2024-05-31 SC324377 2023-06-01 2024-05-31 SC324377 frs-core:CurrentFinancialInstruments 2024-05-31 SC324377 frs-core:ShareCapital 2024-05-31 SC324377 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC324377
Heather Hills Farm Limited
Financial Statements
For The Year Ended 31 May 2025
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Heather Hills Farm Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Heather Hills Farm Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC324377

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,013 |  | 15,024
Tangible Assets | 5 |  | 38,747 |  | 11,421
|  |  | 48,760 |  | 26,445
CURRENT ASSETS
Stocks | 6 | 142,294 |  | 137,789 |
Debtors | 7 | 81,543 |  | 94,768 |
Cash at bank and in hand |  | 295,848 |  | 251,373 |
|  | 519,685 |  | 483,930 |
Creditors: Amounts Falling Due Within One Year | 8 | (36,434 ) |  | (51,304 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 483,251 |  | 432,626
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 532,011 |  | 459,071
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,524 ) |  | (2,361 )
NET ASSETS |  |  | 523,487 |  | 456,710
CAPITAL AND RESERVES
Called up share capital | 9 |  | 17 |  | 17
Profit and Loss Account |  |  | 523,470 |  | 456,693
SHAREHOLDERS' FUNDS |  |  | 523,487 |  | 456,710

Page 1
Page 2
Heather Hills Farm Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Mark Noonan Director
11th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Heather Hills Farm Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Heather Hills Farm Limited is a private company, limited by shares, incorporated in Scotland, registered number SC324377 . The registered office is C/o Mark Noonan, 320 Leith Walk, Edinburgh, EH6 5BU.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

2.5. 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.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Heather Hills Farm Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 2 |  | 2
Manufacturing | 4 |  | 4
| 7 |  | 7

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 100,210
As at 31 May 2025 | 100,210
Amortisation
As at 1 June 2024 | 85,186
Provided during the period | 5,011
As at 31 May 2025 | 90,197
Net Book Value
As at 31 May 2025 | 10,013
As at 1 June 2024 | 15,024

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | 27,385 | 31,420 | 42,779 | 101,584
Additions | - | - | 27,495 | 27,495
Disposals | - | - | (9,495 ) | (9,495 )
As at 31 May 2025 | 27,385 | 31,420 | 60,779 | 119,584
Depreciation
As at 1 June 2024 | 27,385 | 24,529 | 38,249 | 90,163
Disposals | - | - | (9,326 ) | (9,326 )
As at 31 May 2025 | 27,385 | 24,529 | 28,923 | 80,837
Net Book Value
As at 31 May 2025 | - | 6,891 | 31,856 | 38,747
As at 1 June 2024 | - | 6,891 | 4,530 | 11,421

Page 4
Page 5
Heather Hills Farm Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 142,294 |  | 137,789

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 76,588 |  | 90,683
Other debtors | 347 |  | 347
VAT | 4,608 |  | 3,738
| 81,543 |  | 94,768

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,349 |  | 25,540
Corporation tax | 24,563 |  | 19,299
Other taxes and social security | 4,676 |  | 2,549
Other creditors | 3,846 |  | 3,274
Accruals and deferred income | - |  | 642
| 36,434 |  | 51,304

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 17 |  | 17

10. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Bernard Noonan | 14,000 | 21,000
Mr Mark Noonan | 18,000 | 27,000

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 32,000 |  | 48,000

12. Related Party Transactions
The company pays rent of £1,800 each to two of the directors, Mr Mark Noonan and Mr Bernard Noonan.
13. Controlling Party
The company's controlling party is Mr Mark Noonan by virtue of his ownership of more than 50% of the issued share capital
Page 5