Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC352477 Andrew Tremble Jaye Tremble Pauline Tremble iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC352477 2024-04-30 SC352477 2025-04-30 SC352477 2024-05-01 2025-04-30 SC352477 frs-core:CurrentFinancialInstruments 2025-04-30 SC352477 frs-core:Non-currentFinancialInstruments 2025-04-30 SC352477 frs-core:FurnitureFittings 2025-04-30 SC352477 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC352477 frs-core:FurnitureFittings 2024-04-30 SC352477 frs-core:NetGoodwill 2025-04-30 SC352477 frs-core:NetGoodwill 2024-05-01 2025-04-30 SC352477 frs-core:NetGoodwill 2024-04-30 SC352477 frs-core:ShareCapital 2025-04-30 SC352477 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC352477 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC352477 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC352477 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC352477 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC352477 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC352477 frs-bus:Director1 2024-05-01 2025-04-30 SC352477 frs-bus:Director2 2024-05-01 2025-04-30 SC352477 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 SC352477 frs-countries:Scotland 2024-05-01 2025-04-30 SC352477 2023-04-30 SC352477 2024-04-30 SC352477 2023-05-01 2024-04-30 SC352477 frs-core:CurrentFinancialInstruments 2024-04-30 SC352477 frs-core:Non-currentFinancialInstruments 2024-04-30 SC352477 frs-core:ShareCapital 2024-04-30 SC352477 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC352477
Marina Inn Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
11C Gatehead Road
Crosshouse
Kilmarnock
KA2 0HN
Marina Inn Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Marina Inn Limited
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: SC352477

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 13,018 |  | 13,600
Tangible Assets | 5 |  | 2,491 |  | 3,114
|  |  | 15,509 |  | 16,714
CURRENT ASSETS
Cash at bank and in hand |  | 562 |  | 1,088 |
|  | 562 |  | 1,088 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,116 ) |  | (16,631 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,554 ) |  | (15,543 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,955 |  | 1,171
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,000 ) |  | (5,000 )
NET ASSETS/(LIABILITIES) |  |  | 1,955 |  | (3,829 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 1,855 |  | (3,929 )
SHAREHOLDERS' FUNDS |  |  | 1,955 |  | (3,829)

Page 1
Page 2
Marina Inn Limited
Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 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 Income Statement.
On behalf of the board

Jaye Tremble Director
12th December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Marina Inn Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Marina Inn Limited is a private company, limited by shares, incorporated in Scotland, registered number SC352477 . The registered office is 9 Kidsneuk Gardens, Irvine, Scotland, KA12 8SX.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of 25 years.
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 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% Reducing balance

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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
Page 3
Page 4
Marina Inn Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 14,543
As at 30 April 2025 | 14,543
Amortisation
As at 1 May 2024 | 943
Provided during the period | 582
As at 30 April 2025 | 1,525
Net Book Value
As at 30 April 2025 | 13,018
As at 1 May 2024 | 13,600

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 May 2024 | 22,664
As at 30 April 2025 | 22,664
Depreciation
As at 1 May 2024 | 19,550
Provided during the period | 623
As at 30 April 2025 | 20,173
Net Book Value
As at 30 April 2025 | 2,491
As at 1 May 2024 | 3,114

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,000 |  | 2,000
Other creditors | 5,423 |  | 13,097
Taxation and social security | 3,693 |  | 1,534
| 11,116 |  | 16,631

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,000 |  | 5,000

Page 4
Page 5
Marina Inn Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Share Capital

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

Page 5