Acorah Software Products - Accounts Production 16.8.200 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC665846 Mr Ruaridh Macdonald director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC665846 2024-03-31 SC665846 2025-03-31 SC665846 2024-04-01 2025-03-31 SC665846 frs-core:CurrentFinancialInstruments 2025-03-31 SC665846 frs-core:ComputerEquipment 2025-03-31 SC665846 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC665846 frs-core:ComputerEquipment 2024-03-31 SC665846 frs-core:ShareCapital 2025-03-31 SC665846 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC665846 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC665846 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC665846 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC665846 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC665846 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC665846 1 2024-04-01 2025-03-31 SC665846 frs-bus:Director1 2024-04-01 2025-03-31 SC665846 frs-countries:Scotland 2024-04-01 2025-03-31 SC665846 2023-03-31 SC665846 2024-03-31 SC665846 2023-04-01 2024-03-31 SC665846 frs-core:CurrentFinancialInstruments 2024-03-31 SC665846 frs-core:ShareCapital 2024-03-31 SC665846 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC665846
Trinity Hospitality Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: SC665846
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 354
- 354
CURRENT ASSETS
Debtors 5 7,017 7,643
7,017 7,643
Creditors: Amounts Falling Due Within One Year 6 (7,746 ) (8,372 )
NET CURRENT ASSETS (LIABILITIES) (729 ) (729 )
TOTAL ASSETS LESS CURRENT LIABILITIES (729 ) (375 )
NET LIABILITIES (729 ) (375 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement (731 ) (377 )
SHAREHOLDERS' FUNDS (729) (375)
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 Income Statement.
On behalf of the board
Mr Ruaridh Macdonald
Director
24/12/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Trinity Hospitality Limited is a private company, limited by shares, incorporated in Scotland, registered number SC665846 . The registered office is Dalnair 47a, Chalton Road, Bridge Of Allan, Stirling, FK9 4EF.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The financial statements have been prepared on a going concern basis, despite the fact that liabilities exceed assets.
The directors have given an undertaking to support the company until it returns to a net assets position. The directors therefore consider that it is appropriate to prepare the accounts on the going concern basis.
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:
Computer Equipment 25% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 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.
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Page 3
2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 1,416
As at 31 March 2025 1,416
Depreciation
As at 1 April 2024 1,062
Provided during the period 354
As at 31 March 2025 1,416
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 354
5. Debtors
2025 2024
£ £
Due within one year
Director's loan account 7,017 7,643
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 7,500 8,126
Accruals and deferred income 246 246
7,746 8,372
Page 3
Page 4
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Ultimate Controlling Party
The company's ultimate controlling party is director by virtue of his ownership of 100% of the issued share capital in the company.
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