Acorah Software Products - Accounts Production 16.8.310 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC737393 Miss S MacNeil iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC737393 2024-07-31 SC737393 2025-07-31 SC737393 2024-08-01 2025-07-31 SC737393 frs-core:CurrentFinancialInstruments 2025-07-31 SC737393 frs-core:ShareCapital 2025-07-31 SC737393 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC737393 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC737393 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC737393 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC737393 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC737393 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC737393 frs-bus:Director1 2024-08-01 2025-07-31 SC737393 frs-countries:Scotland 2024-08-01 2025-07-31 SC737393 2023-07-31 SC737393 2024-07-31 SC737393 2023-08-01 2024-07-31 SC737393 frs-core:CurrentFinancialInstruments 2024-07-31 SC737393 frs-core:ShareCapital 2024-07-31 SC737393 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC737393
The Hidden Gift Shop Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
The Hidden Gift Shop Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
The Hidden Gift Shop Ltd
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of The Hidden Gift Shop Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Hidden Gift Shop Ltd for the year ended 31 July 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the director of The Hidden Gift Shop Ltd , as a body, in accordance with the terms of our engagement letter dated 12 July 2022. Our work has been undertaken solely to prepare for your approval the accounts of The Hidden Gift Shop Ltd and state those matters that we have agreed to state to the director of The Hidden Gift Shop Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Hidden Gift Shop Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that The Hidden Gift Shop Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Hidden Gift Shop Ltd . You consider that The Hidden Gift Shop Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Hidden Gift Shop Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

10 February 2026

Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Page 1
Page 2
The Hidden Gift Shop Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC737393

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 463 |  | 555 |
Cash at bank and in hand |  | 3,175 |  | 5,009 |
|  | 3,638 |  | 5,564 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,973 ) |  | (1,318 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 665 |  | 4,246
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 665 |  | 4,246
NET ASSETS |  |  | 665 |  | 4,246
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 565 |  | 4,146
SHAREHOLDERS' FUNDS |  |  | 665 |  | 4,246

For the year ending 31 July 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 her 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

Miss S MacNeil Director
10 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Hidden Gift Shop Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
The Hidden Gift Shop Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC737393 . The registered office is Argyll House, Quarrywood Court, Livingston, West Lothian, EH54 6AX.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. 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.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
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 profit. 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 profits 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 profits 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 profit or loss 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
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Page 4
The Hidden Gift Shop Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 463 |  | 555

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,581 |  | 31
Taxation and social security | 392 |  | 1,287
| 2,973 |  | 1,318

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Related Party Disclosures
The company operates a loan account with the director, Miss S MacNeil.
During the year, the director advanced loans totalling £2,550 to the company. At the year end, the balance due to the director was £2,581 (2024: £31). This loan is unsecured, interest free and has no fixed repayment terms.
Page 4