Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC454141 Janet McDonald William McDonald Camile Higginson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC454141 2024-03-31 SC454141 2025-03-31 SC454141 2024-04-01 2025-03-31 SC454141 frs-core:CurrentFinancialInstruments 2025-03-31 SC454141 frs-core:Non-currentFinancialInstruments 2025-03-31 SC454141 frs-core:ComputerEquipment 2025-03-31 SC454141 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC454141 frs-core:ComputerEquipment 2024-03-31 SC454141 frs-core:FurnitureFittings 2025-03-31 SC454141 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC454141 frs-core:FurnitureFittings 2024-03-31 SC454141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC454141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 SC454141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 SC454141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC454141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC454141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC454141 frs-core:MotorVehicles 2025-03-31 SC454141 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC454141 frs-core:MotorVehicles 2024-03-31 SC454141 frs-core:PlantMachinery 2025-03-31 SC454141 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC454141 frs-core:PlantMachinery 2024-03-31 SC454141 frs-core:ShareCapital 2025-03-31 SC454141 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC454141 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC454141 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC454141 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC454141 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC454141 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC454141 frs-bus:Director1 2024-04-01 2025-03-31 SC454141 frs-bus:Director1 2024-03-31 SC454141 frs-bus:Director1 2025-03-31 SC454141 frs-bus:Director2 2024-04-01 2025-03-31 SC454141 frs-bus:Director2 2024-03-31 SC454141 frs-bus:Director2 2025-03-31 SC454141 frs-bus:Director3 2024-04-01 2025-03-31 SC454141 frs-countries:Scotland 2024-04-01 2025-03-31 SC454141 2023-03-31 SC454141 2024-03-31 SC454141 2023-04-01 2024-03-31 SC454141 frs-core:CurrentFinancialInstruments 2024-03-31 SC454141 frs-core:Non-currentFinancialInstruments 2024-03-31 SC454141 frs-core:ShareCapital 2024-03-31 SC454141 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC454141
The Corstorphine Nursery Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Prime Numbers
Chartered Accountants
1 Lochrin Square
92 Fountainbridge
Edinburgh
EH3 9QA
The Corstorphine Nursery Ltd
Contents
Contents

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

Page 1
The Corstorphine Nursery Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC454141

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 979,014 |  | 989,984
|  |  | 979,014 |  | 989,984
CURRENT ASSETS
Debtors | 5 | 135,199 |  | 23,639 |
Cash at bank and in hand |  | 269,003 |  | 328,124 |
|  | 404,202 |  | 351,763 |
Creditors: Amounts Falling Due Within One Year | 6 | (155,313 ) |  | (111,218 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 248,889 |  | 240,545
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,227,903 |  | 1,230,529
NET ASSETS |  |  | 1,227,903 |  | 1,230,529
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,227,803 |  | 1,230,429
SHAREHOLDERS' FUNDS |  |  | 1,227,903 |  | 1,230,529

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

William McDonald Director
07/11/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
The Corstorphine Nursery Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
The Corstorphine Nursery Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC454141 . The registered office is 24 Featherhall Avenue, EH12 7UN.
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 provision of nursery services. Turnover is reduced for rebates and other similar allowances.
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:

Freehold | Nil
Leasehold | 5% reducing balance
Plant & Machinery | 7% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 20% reducing balance

2.4. Taxation
Income 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 36)
27 36
Page 2
Page 3
The Corstorphine Nursery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 April 2024 | 874,739 | 64,687 | 30,250 | 47,588
Additions | - | 1,438 | - | -
As at 31 March 2025 | 874,739 | 66,125 | 30,250 | 47,588
Depreciation
As at 1 April 2024 | - | 9,752 | 14,699 | 9,518
Provided during the period | - | 2,891 | 1,089 | 7,614
As at 31 March 2025 | - | 12,643 | 15,788 | 17,132
Net Book Value
As at 31 March 2025 | 874,739 | 53,482 | 14,462 | 30,456
As at 1 April 2024 | 874,739 | 54,935 | 15,551 | 38,070

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 2,849 | 8,528 | 1,028,641
Additions | 875 | - | 2,313
As at 31 March 2025 | 3,724 | 8,528 | 1,030,954
Depreciation
As at 1 April 2024 | 1,346 | 3,342 | 38,657
Provided during the period | 651 | 1,038 | 13,283
As at 31 March 2025 | 1,997 | 4,380 | 51,940
Net Book Value
As at 31 March 2025 | 1,727 | 4,148 | 979,014
As at 1 April 2024 | 1,503 | 5,186 | 989,984

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,846 |  | 23,639
Prepayments and accrued income | 2,022 |  | -
Directors' loan accounts | 96,696 |  | -
| 102,564 |  | 23,639
Due after more than one year
Corporation tax recoverable assets | 32,635 |  | -
| 135,199 |  | 23,639

Page 3
Page 4
The Corstorphine Nursery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 286 |  | 2,433
Bank loans and overdrafts | 3,156 |  | -
Corporation tax | 101,908 |  | 90,754
Other taxes and social security | 7,422 |  | 9,277
Other creditors | 1,936 |  | 443
Accruals and deferred income | 40,605 |  | -
Directors' loan accounts | - |  | 8,311
| 155,313 |  | 111,218

7. Share Capital

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

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

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Janet McDonald | (4,156 ) | 82,504 | (30,000 ) | - | 48,348
Mr William McDonald | (4,155 ) | 82,503 | (30,000 ) | - | 48,348

The above loans are unsecured, interest free and repayable on demand.
Page 4