Acorah Software Products - Accounts Production 16.6.950 false true false 1 April 2024 31 March 2025 31 March 2025 SC803997 Mr Ewen Macrae Mrs Sharon Macrae iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC803997 2024-03-31 SC803997 2025-03-31 SC803997 2024-04-01 2025-03-31 SC803997 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC803997 frs-core:ShareCapital 2025-03-31 SC803997 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC803997 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC803997 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 SC803997 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC803997 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC803997 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC803997 frs-bus:Director1 2024-04-01 2025-03-31 SC803997 frs-bus:Director2 2024-04-01 2025-03-31 SC803997 frs-countries:Scotland 2024-04-01 2025-03-31
Registered number: SC803997
Skye Holiday Retreats Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
KENNEDY ACCOUNTANCY & BOOKKEEPING SERVICES LTD
Skye Holiday Retreats Ltd
Contents
Contents

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

Page 1
Skye Holiday Retreats Ltd
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: SC803997

| 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 19,630
|  |  | 19,630
CURRENT ASSETS
Debtors |  | 130 |
Cash at bank and in hand |  | 5,426 |
|  | 5,556 |
Creditors: Amounts Falling Due Within One Year |  | (26,711 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,155 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,525 )
NET LIABILITIES |  |  | (1,525 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 2
Profit and Loss Account |  |  | (1,527 )
SHAREHOLDERS' FUNDS |  |  | (1,525)

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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Sharon Macrae Director
08/12/2025

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Skye Holiday Retreats Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
Skye Holiday Retreats Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC803997 . The registered office is 34 Borve, Portree, IV51 9PE.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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
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:

Fixtures & Fittings | 20% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 23,177
As at 31 March 2025 | 23,177
Depreciation
As at 1 April 2024 | -
Provided during the period | 3,547
As at 31 March 2025 | 3,547
Net Book Value
As at 31 March 2025 | 19,630
As at 1 April 2024 | 23,177

5. Share Capital

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

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