Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC591897 Mrs Morag Kenyon Ms Diane Paterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC591897 2024-03-31 SC591897 2025-03-31 SC591897 2024-04-01 2025-03-31 SC591897 frs-core:CurrentFinancialInstruments 2025-03-31 SC591897 frs-core:Non-currentFinancialInstruments 2025-03-31 SC591897 frs-core:ComputerEquipment 2025-03-31 SC591897 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC591897 frs-core:ComputerEquipment 2024-03-31 SC591897 frs-core:FurnitureFittings 2025-03-31 SC591897 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC591897 frs-core:FurnitureFittings 2024-03-31 SC591897 frs-core:ShareCapital 2025-03-31 SC591897 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC591897 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC591897 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC591897 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC591897 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC591897 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC591897 frs-bus:Director1 2024-04-01 2025-03-31 SC591897 frs-bus:Director1 2024-03-31 SC591897 frs-bus:Director1 2025-03-31 SC591897 frs-bus:Director2 2024-04-01 2025-03-31 SC591897 frs-bus:Director2 2024-03-31 SC591897 frs-bus:Director2 2025-03-31 SC591897 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC591897 frs-countries:Scotland 2024-04-01 2025-03-31 SC591897 2023-03-31 SC591897 2024-03-31 SC591897 2023-04-01 2024-03-31 SC591897 frs-core:CurrentFinancialInstruments 2024-03-31 SC591897 frs-core:Non-currentFinancialInstruments 2024-03-31 SC591897 frs-core:ShareCapital 2024-03-31 SC591897 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC591897 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: SC591897
Castle Letting Agency Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Castle Letting Agency Ltd
Contents
Contents

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

Page 1
Castle Letting Agency Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC591897

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,698 |  | -
|  |  | 3,698 |  | -
CURRENT ASSETS
Debtors | 5 | 13,288 |  | 38,308 |
Cash at bank and in hand |  | 3,021 |  | 237 |
|  | 16,309 |  | 38,545 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,691 ) |  | (17,859 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,618 |  | 20,686
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,316 |  | 20,686
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (800 )
NET ASSETS |  |  | 11,316 |  | 19,886
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | 11,312 |  | 19,882
SHAREHOLDERS' FUNDS |  |  | 11,316 |  | 19,886

Page 1
Page 2
Castle Letting Agency Ltd
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Ms Diane Paterson Director
29/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Castle Letting Agency Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Castle Letting Agency Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC591897 . The registered office is 12 Southend Court, Strathaven, ML10 6QU.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.4. 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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
Page 3
Page 4
Castle Letting Agency Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | - | 1,569 | 1,569
Additions | 4,061 | - | 4,061
As at 31 March 2025 | 4,061 | 1,569 | 5,630
Depreciation
As at 1 April 2024 | - | 1,569 | 1,569
Provided during the period | 363 | - | 363
As at 31 March 2025 | 363 | 1,569 | 1,932
Net Book Value
As at 31 March 2025 | 3,698 | - | 3,698
As at 1 April 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,173 |  | 6,611
Directors loan - Diane | 11,878 |  | 31,667
VAT | 237 |  | 30
| 13,288 |  | 38,308

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,726 |  | 1,635
Bank loans and overdrafts | 379 |  | 945
Corporation tax | 1,919 |  | 5,237
Other creditors | 667 |  | 854
Directors' loan accounts | - |  | 9,188
| 8,691 |  | 17,859

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 800

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 4
Page 5
Castle Letting Agency Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Morag Kenyon | (9,187 ) | 9,187 | - | - | -
Ms Diane Paterson | 31,667 | 32,685 | 52,475 | - | 11,877

The above loan is unsecured, interest free and repayable on demand. Ms Paterson cashed in part of her pension and paid in some £42,850 in the peirod 1 April 2024 to 9 July 2024.
Mrs Kenyon resignned as a director during the year to 31 March 2024 and her director's loan account balance was transferred to Other Creditors
Page 5