Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC032356 Mr Ian Hamilton Ms Lorraine Reid Ms Lesley Backhouse Mr David McCann Mr Grant Thoms Ms Margaret Hamilton Mr Gavin Halliday iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC032356 2024-06-30 SC032356 2025-06-30 SC032356 2024-07-01 2025-06-30 SC032356 frs-core:CurrentFinancialInstruments 2025-06-30 SC032356 frs-core:ComputerEquipment 2025-06-30 SC032356 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC032356 frs-core:ComputerEquipment 2024-06-30 SC032356 frs-core:ShareCapital 2025-06-30 SC032356 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC032356 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC032356 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC032356 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC032356 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC032356 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC032356 frs-core:ListedExchangeTraded 2025-06-30 SC032356 frs-core:ListedExchangeTraded 2024-06-30 SC032356 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 SC032356 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-06-30 SC032356 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-06-30 SC032356 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 SC032356 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-06-30 SC032356 frs-bus:Director1 2024-07-01 2025-06-30 SC032356 frs-bus:Director2 2024-07-01 2025-06-30 SC032356 frs-bus:Director3 2024-07-01 2025-06-30 SC032356 frs-bus:Director4 2024-07-01 2025-06-30 SC032356 frs-bus:Director5 2024-07-01 2025-06-30 SC032356 frs-bus:Director6 2024-07-01 2025-06-30 SC032356 frs-bus:Director7 2024-07-01 2025-06-30 SC032356 frs-countries:Scotland 2024-07-01 2025-06-30 SC032356 2023-06-30 SC032356 2024-06-30 SC032356 2023-07-01 2024-06-30 SC032356 frs-core:CurrentFinancialInstruments 2024-06-30 SC032356 frs-core:ShareCapital 2024-06-30 SC032356 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC032356
Scots Independent (Newspapers) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Scots Independent (Newspapers) Limited
Contents
Contents

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

Page 1
Scots Independent (Newspapers) Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC032356

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 107 |  | 134
Investments | 5 |  | - |  | 783
|  |  | 107 |  | 917
CURRENT ASSETS
Debtors | 6 | 1,627 |  | 1,746 |
Cash at bank and in hand |  | 42,407 |  | 39,894 |
|  | 44,034 |  | 41,640 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,515 ) |  | (1,442 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 42,519 |  | 40,198
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,626 |  | 41,115
NET ASSETS |  |  | 42,626 |  | 41,115
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,000 |  | 2,000
Profit and Loss Account |  |  | 40,626 |  | 39,115
SHAREHOLDERS' FUNDS |  |  | 42,626 |  | 41,115

Page 1
Page 2
Scots Independent (Newspapers) Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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

Mr Ian Hamilton Director
13/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Scots Independent (Newspapers) Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Scots Independent (Newspapers) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC032356 . The registered office is 23 King Edward Terrace, Portknockie, Buckie, Moray, AB56 4NX.
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.
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:

Computer Equipment | 20% on reducing balance

2.4. Financial Instruments
The company only has basic financial instruments.
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2024: NIL)
- -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 July 2024 | 12,537
As at 30 June 2025 | 12,537
Depreciation
As at 1 July 2024 | 12,403
Provided during the period | 27
As at 30 June 2025 | 12,430
Net Book Value
As at 30 June 2025 | 107
As at 1 July 2024 | 134

Page 3
Page 4
Scots Independent (Newspapers) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Investments

| Listed
--- | ---
| £
Cost
As at 1 July 2024 | 783
Revaluations | (783 )
As at 30 June 2025 | -
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | 783

The fixed asset investment was suspended on the stock exchange during the year with share price of £nil. The investment has therefore been revalued to nil. Historical cost of the investment was £954 (2024: £954).
This was confirmed on 30 June 2024 by reference to the London Stock Exchange.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 206 |  | 209
VAT | 1,421 |  | 1,537
| 1,627 |  | 1,746

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,515 |  | 1,442

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,000 |  | 2,000

Page 4