Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC659690 Mr Kenneth Ferguson Mrs Doreen Ferguson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC659690 2024-04-30 SC659690 2025-04-30 SC659690 2024-05-01 2025-04-30 SC659690 frs-core:ShareCapital 2025-04-30 SC659690 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC659690 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC659690 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 SC659690 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC659690 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC659690 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC659690 frs-bus:Director1 2024-05-01 2025-04-30 SC659690 frs-bus:Director1 2024-04-30 SC659690 frs-bus:Director1 2025-04-30 SC659690 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 SC659690 frs-countries:Scotland 2024-05-01 2025-04-30 SC659690 2023-04-30 SC659690 2024-04-30 SC659690 2023-05-01 2024-04-30 SC659690 frs-core:ShareCapital 2024-04-30 SC659690 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
ZETLAND ASSOCIATES LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
ZETLAND ASSOCIATES LIMITED
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
ZETLAND ASSOCIATES LIMITED
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: SC659690

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors |  | - |  | 6,875 |
Cash at bank and in hand |  | 39,871 |  | 325 |
|  | 39,871 |  | 7,200 |
Creditors: Amounts Falling Due Within One Year |  | (16,074 ) |  | (7,088 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,797 |  | 112
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,797 |  | 112
NET ASSETS |  |  | 23,797 |  | 112
CAPITAL AND RESERVES
Called up share capital | 4 |  | 10 |  | 10
Profit and Loss Account |  |  | 23,787 |  | 102
SHAREHOLDERS' FUNDS |  |  | 23,797 |  | 112

Page 1
Page 2
ZETLAND ASSOCIATES LIMITED
Abridged Balance Sheet (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 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Kenneth Ferguson Director
18th November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
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ZETLAND ASSOCIATES LIMITED
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
ZETLAND ASSOCIATES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC659690 . The registered office is Zetland House, 1 Chalton Road, Bridge Of Allan, Stirling, FK9 4DX.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section
12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of business from suppliers. Amounts payable are classified as current liabilities if payment is due within
one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially
at transaction price and subsequently measured at amortised cost using the effective interest method.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with
banks, other short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Page 3
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ZETLAND ASSOCIATES LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
2.4. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
reported in the profit and loss account because it excludes items of income or expense that are taxable or
deductible in other years and it further excludes 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
reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised
to the extent that it is probable that they will be recovered against the reversal of deferred tax
liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing
difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction
that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period
when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss
account, except when it relates to items charged or credited directly to equity, in which case the deferred
tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally
enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate
to taxes levied by the same tax authority.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

5. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Kenneth Ferguson | (6,875 ) | 9,939 | 6,875 | - | 9,939

The above loan is unsecured, interest free and repayable on demand.
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