Acorah Software Products - Accounts Production 16.7.461 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC629289 Mr Robert Young Ms Kathleen Young iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC629289 2024-05-31 SC629289 2025-05-31 SC629289 2024-06-01 2025-05-31 SC629289 frs-core:CurrentFinancialInstruments 2025-05-31 SC629289 frs-core:Non-currentFinancialInstruments 2025-05-31 SC629289 frs-core:PlantMachinery 2025-05-31 SC629289 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC629289 frs-core:PlantMachinery 2024-05-31 SC629289 frs-core:ShareCapital 2025-05-31 SC629289 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC629289 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC629289 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC629289 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC629289 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC629289 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC629289 frs-bus:Director1 2024-06-01 2025-05-31 SC629289 frs-bus:Director2 2024-06-01 2025-05-31 SC629289 frs-countries:Scotland 2024-06-01 2025-05-31 SC629289 2023-05-31 SC629289 2024-05-31 SC629289 2023-06-01 2024-05-31 SC629289 frs-core:CurrentFinancialInstruments 2024-05-31 SC629289 frs-core:Non-currentFinancialInstruments 2024-05-31 SC629289 frs-core:ShareCapital 2024-05-31 SC629289 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC629289
TAIGH A CHLUARAIN LTD
Unaudited Financial Statements
For The Year Ended 31 May 2025
TAIGH A CHLUARAIN LTD
Contents
Contents

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

Page 1
TAIGH A CHLUARAIN LTD
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC629289

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 164 |  | 258
Investment Properties | 5 |  | 81,236 |  | 132,108
|  |  | 81,400 |  | 132,366
CURRENT ASSETS
Debtors | 6 | 1,115 |  | 1,293 |
Cash at bank and in hand |  | 3,150 |  | 8 |
|  | 4,265 |  | 1,301 |
Creditors: Amounts Falling Due Within One Year | 7 | (66,923 ) |  | (81,263 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (62,658 ) |  | (79,962 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 18,742 |  | 52,404
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (58,355 )
NET ASSETS/(LIABILITIES) |  |  | 18,742 |  | (5,951 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 18,642 |  | (6,051 )
SHAREHOLDERS' FUNDS |  |  | 18,742 |  | (5,951)

Page 1
Page 2
TAIGH A CHLUARAIN LTD
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 Robert Young Director
20th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
TAIGH A CHLUARAIN LTD
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
TAIGH A CHLUARAIN LTD is a private company, limited by shares, incorporated in Scotland, registered number SC629289 . The registered office is 6 Hillfoot Crescent, Ayr, Scotland, KA7 3LG.
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.
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:

Plant & Machinery | 25% Reducing balance

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.
2.5. 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: 2 (2024: 2)
2 2
Page 3
Page 4
TAIGH A CHLUARAIN LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 June 2024 | 685
As at 31 May 2025 | 685
Depreciation
As at 1 June 2024 | 427
Provided during the period | 94
As at 31 May 2025 | 521
Net Book Value
As at 31 May 2025 | 164
As at 1 June 2024 | 258

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | 132,108
Disposals | (50,872 )
As at 31 May 2025 | 81,236

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,015 |  | 1,193
Called up share capital not paid | 100 |  | 100
| 1,115 |  | 1,293

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 2,085
Corporation tax | 3,413 |  | 802
Accruals and deferred income | 798 |  | 756
Directors' loan accounts | 62,712 |  | 77,620
| 66,923 |  | 81,263

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 58,355

Page 4
Page 5
TAIGH A CHLUARAIN LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 100 |  | 100

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