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 SC286581 Mr W Morrison Stronachs Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC286581 2024-03-31 SC286581 2025-03-31 SC286581 2024-04-01 2025-03-31 SC286581 frs-core:CurrentFinancialInstruments 2025-03-31 SC286581 frs-core:ComputerEquipment 2025-03-31 SC286581 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC286581 frs-core:ComputerEquipment 2024-03-31 SC286581 frs-core:FurnitureFittings 2025-03-31 SC286581 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC286581 frs-core:FurnitureFittings 2024-03-31 SC286581 frs-core:PlantMachinery 2025-03-31 SC286581 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC286581 frs-core:PlantMachinery 2024-03-31 SC286581 frs-core:ShareCapital 2025-03-31 SC286581 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 SC286581 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC286581 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC286581 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC286581 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC286581 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC286581 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC286581 frs-core:DeferredTaxation 2024-04-01 2025-03-31 SC286581 frs-core:DeferredTaxation 2024-03-31 SC286581 frs-core:DeferredTaxation 2025-03-31 SC286581 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 SC286581 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 SC286581 frs-core:ListedExchangeTraded 2025-03-31 SC286581 frs-core:ListedExchangeTraded 2024-03-31 SC286581 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 SC286581 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 SC286581 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-03-31 SC286581 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-03-31 SC286581 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 SC286581 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 SC286581 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 SC286581 frs-bus:Director1 2024-04-01 2025-03-31 SC286581 frs-bus:Director1 2024-03-31 SC286581 frs-bus:Director1 2025-03-31 SC286581 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC286581 frs-countries:Scotland 2024-04-01 2025-03-31 SC286581 2023-03-31 SC286581 2024-03-31 SC286581 2023-04-01 2024-03-31 SC286581 frs-core:CurrentFinancialInstruments 2024-03-31 SC286581 frs-core:ShareCapital 2023-03-31 SC286581 frs-core:ShareCapital 2024-03-31 SC286581 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 SC286581 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 SC286581 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC286581 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-01 2024-03-31 SC286581 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 SC286581 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: SC286581
Mountwest 614 Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Nuvo Scotland Limited
Mountwest 614 Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5—8

Page 1
Mountwest 614 Limited
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Mountwest 614 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 Mountwest 614 Limited 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 us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Mountwest 614 Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Mountwest 614 Limited and state those matters that we have agreed to state to the director of Mountwest 614 Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mountwest 614 Limited and its director as a body for our work or for this report.
It is your duty to ensure that Mountwest 614 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 Mountwest 614 Limited . You consider that Mountwest 614 Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Mountwest 614 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.

18 November 2025

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Mountwest 614 Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC286581

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,125 |  | 2,206
Investment Properties | 5 |  | 760,000 |  | 760,000
Investments | 6 |  | 1,224,281 |  | 1,184,502
|  |  | 1,985,406 |  | 1,946,708
CURRENT ASSETS
Debtors | 7 | 18,737 |  | 143 |
Cash at bank and in hand |  | 295,485 |  | 262,621 |
|  | 314,222 |  | 262,764 |
Creditors: Amounts Falling Due Within One Year | 8 | (61,499 ) |  | (51,426 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 252,723 |  | 211,338
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,238,129 |  | 2,158,046
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (29,413 ) |  | (29,244 )
NET ASSETS |  |  | 2,208,716 |  | 2,128,802
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Fair value reserve |  |  | (741,590 ) |  | (742,907 )
Profit and Loss Account |  |  | 2,950,206 |  | 2,871,609
SHAREHOLDERS' FUNDS |  |  | 2,208,716 |  | 2,128,802

Page 2
Page 3
Mountwest 614 Limited
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 W Morrison Director
14 November 2025

The notes on pages 5 to 8 form part of these financial statements.
Page 3
Page 4
Mountwest 614 Limited
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Fair value reserve | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 April 2023 | 100 | (828,985 ) | 2,840,321 | 2,011,436
Profit for the year and total comprehensive income | - | - | 117,367 | 117,367
Transfer to/from Fair value reserve | - | - | (86,079) | (86,079)
Transfer to/from Profit & Loss Account | - | 86,078 | - | 86,078
As at 31 March 2024 and 1 April 2024 | 100 | (742,907 ) | 2,871,609 | 2,128,802
Profit for the year and total comprehensive income | - | - | 79,914 | 79,914
Transfer to/from Fair value reserve | - | - | (1,317) | (1,317)
Transfer to/from Profit & Loss Account | - | 1,317 | - | 1,317
As at 31 March 2025 | 100 | (741,590 ) | 2,950,206 | 2,208,716

Page 4
Page 5
Mountwest 614 Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Mountwest 614 Limited is a private company, limited by shares, incorporated in Scotland, registered number SC286581 . The registered office is 28, Albyn Place, Aberdeen, AB10 1YL.
The presentation currency of the financial statements is the Pound Sterling (£).
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
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
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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 | 25% reducing balance
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on reducing balance

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.
2.5. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
...CONTINUED
Page 5
Page 6
Mountwest 614 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. Financial Instruments - continued
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.6. 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 years 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
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 34,896 | 4,936 | 4,917 | 44,749
Additions | - | - | 470 | 470
Disposals | (33,688 ) | - | (877 ) | (34,565 )
As at 31 March 2025 | 1,208 | 4,936 | 4,510 | 10,654
Depreciation
As at 1 April 2024 | 34,560 | 4,936 | 3,047 | 42,543
Provided during the period | 84 | - | 1,460 | 1,544
Disposals | (33,688 ) | - | (870 ) | (34,558 )
As at 31 March 2025 | 956 | 4,936 | 3,637 | 9,529
Net Book Value
As at 31 March 2025 | 252 | - | 873 | 1,125
As at 1 April 2024 | 336 | - | 1,870 | 2,206

Page 6
Page 7
Mountwest 614 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 760,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 760,000 |  | 760,000

Included in cost of investment property is freehold land of £131,451 (2024 - £131,451) which is not depreciated.
6. Investments

| Listed
--- | ---
| £
Cost
As at 1 April 2024 | 1,184,502
Additions | 618,523
Disposals | (580,500 )
Revaluations | 1,756
As at 31 March 2025 | 1,224,281
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 1,224,281
As at 1 April 2024 | 1,184,502

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,600 |  | -
VAT | 137 |  | 143
| 18,737 |  | 143

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,013
Corporation tax | 12,864 |  | 39,117
Accruals and deferred income | 47,699 |  | 10,672
Director's loan account | 936 |  | 624
| 61,499 |  | 51,426

Page 7
Page 8
Mountwest 614 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2024 | 29,244 | 29,244
Deferred taxation | 169 | 169
Balance at 31 March 2025 | 29,413 | 29,413

10. 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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr William Morrison | (624 ) | - | (312 ) | - | (936 )

The above loan is interest free and has no fixed repayment terms.
Page 8