Acorah Software Products - Accounts Production 16.6.950 false true true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 SC558406 A C Shand Stronachs Secretaries Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC558406 2024-02-29 SC558406 2025-02-28 SC558406 2024-03-01 2025-02-28 SC558406 frs-core:CurrentFinancialInstruments 2025-02-28 SC558406 frs-core:ComputerEquipment 2025-02-28 SC558406 frs-core:ComputerEquipment 2024-03-01 2025-02-28 SC558406 frs-core:ComputerEquipment 2024-02-29 SC558406 frs-core:PlantMachinery 2025-02-28 SC558406 frs-core:PlantMachinery 2024-03-01 2025-02-28 SC558406 frs-core:PlantMachinery 2024-02-29 SC558406 frs-core:ShareCapital 2025-02-28 SC558406 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC558406 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC558406 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 SC558406 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC558406 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC558406 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC558406 1 2024-03-01 2025-02-28 SC558406 frs-bus:Director1 2024-03-01 2025-02-28 SC558406 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 SC558406 frs-countries:Scotland 2024-03-01 2025-02-28 SC558406 2023-02-28 SC558406 2024-02-29 SC558406 2023-03-01 2024-02-29 SC558406 frs-core:CurrentFinancialInstruments 2024-02-29 SC558406 frs-core:ShareCapital 2024-02-29 SC558406 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: SC558406
Black Thistle Distilleries Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Infinity Partnership
Black Thistle Distilleries Ltd
Contents
Contents

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

Page 1
Black Thistle Distilleries Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SC558406

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 185,658 |  | 226,582
|  |  | 185,658 |  | 226,582
CURRENT ASSETS
Stocks | 5 | 43,406 |  | 56,919 |
Debtors | 6 | 8,227 |  | 16,892 |
Cash at bank and in hand |  | 8,150 |  | 16,573 |
|  | 59,783 |  | 90,384 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,496,429 ) |  | (1,435,129 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,436,646 ) |  | (1,344,745 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,250,988 ) |  | (1,118,163 )
NET LIABILITIES |  |  | (1,250,988 ) |  | (1,118,163 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,251,088 ) |  | (1,118,263 )
SHAREHOLDERS' FUNDS |  |  | (1,250,988) |  | (1,118,163)

Page 1
Page 2
Black Thistle Distilleries Ltd
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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

A C Shand Director
11th November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Black Thistle Distilleries Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Black Thistle Distilleries Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC558406 . The registered office is 28 Albyn Place, Aberdeen, AB10 1YL.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | 10 years straight line
Computer Equipment | 4 years straight line

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2024: 3)
1 3
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2024 | 413,102 | - | 413,102
Additions | 249 | 149 | 398
As at 28 February 2025 | 413,351 | 149 | 413,500
Depreciation
As at 1 March 2024 | 186,520 | - | 186,520
Provided during the period | 41,313 | 9 | 41,322
As at 28 February 2025 | 227,833 | 9 | 227,842
Net Book Value
As at 28 February 2025 | 185,518 | 140 | 185,658
As at 1 March 2024 | 226,582 | - | 226,582

Page 3
Page 4
Black Thistle Distilleries Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 43,406 |  | 56,919

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,603 |  | 16,156
Amounts owed by group undertakings | 100 |  | 100
Other debtors | 1,524 |  | 636
| 8,227 |  | 16,892

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,500 |  | 1,420
Andrew Shand loan account | 1,412,757 |  | 12,185
Amounts owed to group undertakings | - |  | 1,418,774
Other creditors | 82,172 |  | 2,750
| 1,496,429 |  | 1,435,129

8. Share Capital

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

9. Ultimate Controlling Party
The company's controlling party is Black Thistle Holdings Limited.
The Ultimate controlling party is A C Shand.
Page 4