Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 17 March 2023 false 1 April 2024 31 March 2025 31 March 2025 SC762782 Mr C T Smith Mr S K Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC762782 2024-03-31 SC762782 2025-03-31 SC762782 2024-04-01 2025-03-31 SC762782 frs-core:CurrentFinancialInstruments 2025-03-31 SC762782 frs-core:ComputerEquipment 2025-03-31 SC762782 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC762782 frs-core:ComputerEquipment 2024-03-31 SC762782 frs-core:FurnitureFittings 2025-03-31 SC762782 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC762782 frs-core:FurnitureFittings 2024-03-31 SC762782 frs-core:NetGoodwill 2025-03-31 SC762782 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC762782 frs-core:NetGoodwill 2024-03-31 SC762782 frs-core:MotorVehicles 2025-03-31 SC762782 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC762782 frs-core:MotorVehicles 2024-03-31 SC762782 frs-core:PlantMachinery 2025-03-31 SC762782 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC762782 frs-core:PlantMachinery 2024-03-31 SC762782 frs-core:ShareCapital 2025-03-31 SC762782 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC762782 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC762782 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC762782 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC762782 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC762782 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC762782 frs-bus:Director1 2024-04-01 2025-03-31 SC762782 frs-bus:Director2 2024-04-01 2025-03-31 SC762782 frs-countries:Scotland 2024-04-01 2025-03-31 SC762782 2023-03-16 SC762782 2024-03-31 SC762782 2023-03-17 2024-03-31 SC762782 frs-core:CurrentFinancialInstruments 2024-03-31 SC762782 frs-core:ShareCapital 2024-03-31 SC762782 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC762782
Coastal Connection Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Coastal Connection Limited
Contents
Contents

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

Page 1
Coastal Connection Limited
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: SC762782

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 120,000 |  | 135,000
Tangible Assets | 5 |  | 713,634 |  | 797,024
|  |  | 833,634 |  | 932,024
CURRENT ASSETS
Stocks | 6 | 90,000 |  | 91,600 |
Debtors | 7 | 43,554 |  | 65,387 |
Cash at bank and in hand |  | 304,165 |  | 134,618 |
|  | 437,719 |  | 291,605 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,063,115 ) |  | (1,077,516 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (625,396 ) |  | (785,911 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 208,238 |  | 146,113
NET ASSETS |  |  | 208,238 |  | 146,113
CAPITAL AND RESERVES
Called up share capital | 9 |  | 20 |  | 20
Income Statement |  |  | 208,218 |  | 146,093
SHAREHOLDERS' FUNDS |  |  | 208,238 |  | 146,113

Page 1
Page 2
Coastal Connection Limited
Statement of Financial Position (continued)
As At 31 March 2025
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 Income Statement.
On behalf of the board

Mr C T Smith Director
11/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Coastal Connection Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Coastal Connection Limited is a private company, limited by shares, incorporated in Scotland, registered number SC762782 . The registered office is Shiol, Ardentallen, Oban, Argyll, PA34 4SF.
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.
The comparative figures presented in these financial statements relate to a period of slightly more than 12 months, from 17 March 2023 to 31 March 2024, due to the company’s extended first accounting period following incorporation.
The current reporting period covers the 12 months ended 31 March 2025. As a result, the comparative figures are not entirely comparable with those of the current period.
Presentational Currency
The accounts are presented in and rounded to the nearest £1 sterling.
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 rendering of services. Revenue from services are recognised in the period in which the services are rendered, in accordance with the stage of completion at the reporting date.
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 ten 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:

Plant & Machinery | 5% Straight Line Method
Motor Vehicles | 33% Straight Line Method
Fixtures & Fittings | 25% Straight Line Method
Computer Equipment | 33% Straight Line Method

2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Coastal Connection Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 150,000
As at 31 March 2025 | 150,000
Amortisation
As at 1 April 2024 | 15,000
Provided during the period | 15,000
As at 31 March 2025 | 30,000
Net Book Value
As at 31 March 2025 | 120,000
As at 1 April 2024 | 135,000

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 1,114,537 | 75,957 | 56,876 | 1,983 | 1,249,353
As at 31 March 2025 | 1,114,537 | 75,957 | 56,876 | 1,983 | 1,249,353
Depreciation
As at 1 April 2024 | 388,007 | 43,159 | 20,509 | 654 | 452,329
Provided during the period | 55,727 | 17,917 | 9,091 | 655 | 83,390
As at 31 March 2025 | 443,734 | 61,076 | 29,600 | 1,309 | 535,719
Net Book Value
As at 31 March 2025 | 670,803 | 14,881 | 27,276 | 674 | 713,634
As at 1 April 2024 | 726,530 | 32,798 | 36,367 | 1,329 | 797,024

6. Stocks

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Stock | 90,000 |  | 91,600

7. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,807 |  | 47,409
Prepayments and accrued income | 3,385 |  | -
VAT | 22,362 |  | 17,978
| 43,554 |  | 65,387

Page 4
Page 5
Coastal Connection Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 83,848 |  | 43,136
Corporation tax | 46,110 |  | 57,000
Accruals and deferred income | 2,750 |  | 2,750
Directors' loan accounts | 930,407 |  | 974,630
| 1,063,115 |  | 1,077,516

9. Share Capital

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

10. Related Party Transactions
As at 31 March 2025, the company owed directors £930,407 (£2024: £974,630). The loan is interest-free, unsecured, and repayable on demand.
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