Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 October 2023 false 1 November 2024 31 October 2025 31 October 2025 SC291557 Mr Daniel Ritch Mr Gary Sinclair Mr Ian Sclater Mr Christopher Wood Mr James Stevenson Mr Bruce Groat Mr Dale Groundwater Mr Thomas Linklater Mrs Amanda Spence Mrs Erica Sutherland Mr Scott Flett Mr Kieran Moar Mr Garry Hamilton Mrs Clare Flett Mr David Moar Mrs Karen Hourston Mr Steven Sinclair Mr John Davidson Mrs Sarah Sinclair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC291557 2024-10-31 SC291557 2025-10-31 SC291557 2024-11-01 2025-10-31 SC291557 frs-core:CurrentFinancialInstruments 2025-10-31 SC291557 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC291557 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC291557 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 SC291557 frs-core:PlantMachinery 2025-10-31 SC291557 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC291557 frs-core:PlantMachinery 2024-10-31 SC291557 frs-core:OtherReservesSubtotal 2025-10-31 SC291557 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC291557 frs-bus:CompanyLimitedByGuarantee 2024-11-01 2025-10-31 SC291557 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC291557 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC291557 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC291557 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC291557 frs-bus:Director1 2024-11-01 2025-10-31 SC291557 frs-bus:Director2 2024-11-01 2025-10-31 SC291557 frs-bus:Director3 2024-11-01 2025-10-31 SC291557 frs-bus:Director4 2024-11-01 2025-10-31 SC291557 frs-bus:Director5 2024-11-01 2025-10-31 SC291557 frs-bus:Director6 2024-11-01 2025-10-31 SC291557 frs-bus:Director7 2024-11-01 2025-10-31 SC291557 frs-bus:Director8 2024-11-01 2025-10-31 SC291557 frs-bus:Director9 2024-11-01 2025-10-31 SC291557 frs-bus:Director10 2024-11-01 2025-10-31 SC291557 frs-bus:Director11 2024-11-01 2025-10-31 SC291557 frs-bus:Director12 2024-11-01 2025-10-31 SC291557 frs-bus:Director13 2024-11-01 2025-10-31 SC291557 frs-bus:Director14 2024-11-01 2025-10-31 SC291557 frs-bus:Director15 2024-11-01 2025-10-31 SC291557 frs-bus:Director16 2024-11-01 2025-10-31 SC291557 frs-bus:Director17 2024-11-01 2025-10-31 SC291557 frs-bus:Director18 2024-11-01 2025-10-31 SC291557 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 SC291557 frs-countries:Scotland 2024-11-01 2025-10-31 SC291557 2023-09-30 SC291557 2024-10-31 SC291557 2023-10-01 2024-10-31 SC291557 frs-core:CurrentFinancialInstruments 2024-10-31 SC291557 frs-core:OtherReservesSubtotal 2024-10-31 SC291557 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC291557
Orkney West Mainland Agricultural Society
Financial Statements
For The Year Ended 31 October 2025
Orcadia
1-3 East Road
Kirkwall
Orkney
KW15 1HZ
Orkney West Mainland Agricultural Society
Contents
Contents

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

Page 1
Orkney West Mainland Agricultural Society
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC291557

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 196,561 |  | 197,749
|  |  | 196,561 |  | 197,749
CURRENT ASSETS
Cash at bank and in hand |  | 84,188 |  | 66,409 |
|  | 84,188 |  | 66,409 |
Creditors: Amounts Falling Due Within One Year | 5 | (4 ) |  | (4 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 84,184 |  | 66,405
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 280,745 |  | 264,154
NET ASSETS |  |  | 280,745 |  | 264,154
RESERVES
Other reserves |  |  | 174,059 |  | 174,059
Income and Expenditure Account |  |  | 106,686 |  | 90,095
MEMBERS' FUNDS |  |  | 280,745 |  | 264,154

Page 1
Page 2
Orkney West Mainland Agricultural Society
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 and Expenditure Account.
On behalf of the board

Mr Bruce Groat Director
11 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Orkney West Mainland Agricultural Society
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Orkney West Mainland Agricultural Society is a private company, limited by guarantee, incorporated in Scotland, registered number SC291557 . The registered office is Drunton, Russland Road, Harray, Orkney, KW17 2LE.
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. 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:

Freehold | Not depreciated
Plant & Machinery | 5% on reducing balance

Land and buildings are not depreciated, as properties are maintained to ensure tht their value does not diminish over time.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' 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 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 re 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.
...CONTINUED
Page 3
Page 4
Orkney West Mainland Agricultural Society
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.4. Financial Instruments - continued
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.
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 surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 November 2024 | 173,930 | 49,216 | 223,146
As at 31 October 2025 | 173,930 | 49,216 | 223,146

...CONTINUED
Page 4
Page 5
Orkney West Mainland Agricultural Society
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | - | 25,397 | 25,397
Provided during the period | - | 1,188 | 1,188
As at 31 October 2025 | - | 26,585 | 26,585
Net Book Value
As at 31 October 2025 | 173,930 | 22,631 | 196,561
As at 1 November 2024 | 173,930 | 23,819 | 197,749

5. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Taxation and social security | 4 |  | 4

6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5