Acorah Software Products - Accounts Production 16.8.310 false true false 24 May 2024 31 May 2025 31 May 2025 SC811554 Mrs Susan Forbes Mr Alexander Forbes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC811554 2024-05-23 SC811554 2025-05-31 SC811554 2024-05-24 2025-05-31 SC811554 frs-core:CurrentFinancialInstruments 2025-05-31 SC811554 frs-core:NetGoodwill 2025-05-31 SC811554 frs-core:NetGoodwill 2024-05-24 2025-05-31 SC811554 frs-core:NetGoodwill 2024-05-23 SC811554 frs-core:PlantMachinery 2025-05-31 SC811554 frs-core:PlantMachinery 2024-05-24 2025-05-31 SC811554 frs-core:PlantMachinery 2024-05-23 SC811554 frs-core:ShareCapital 2025-05-31 SC811554 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC811554 frs-bus:PrivateLimitedCompanyLtd 2024-05-24 2025-05-31 SC811554 frs-bus:FilletedAccounts 2024-05-24 2025-05-31 SC811554 frs-bus:SmallEntities 2024-05-24 2025-05-31 SC811554 frs-bus:AuditExempt-NoAccountantsReport 2024-05-24 2025-05-31 SC811554 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-24 2025-05-31 SC811554 frs-bus:Director1 2024-05-24 2025-05-31 SC811554 frs-bus:Director2 2024-05-24 2025-05-31 SC811554 frs-countries:Scotland 2024-05-24 2025-05-31
Registered number: SC811554
White Horse Hotel Scotland Ltd
Unaudited Financial Statements
For the Period 24 May 2024 to 31 May 2025
M Squared Accountants Ltd
White Horse Hotel Scotland Ltd
Contents
Contents

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

Page 1
White Horse Hotel Scotland Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC811554

| 31 May 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,000
Tangible Assets | 5 |  | 508
|  |  | 10,508
CURRENT ASSETS
Stocks | 6 | 2,500 |
Cash at bank and in hand |  | 8,860 |
|  | 11,360 |
Creditors: Amounts Falling Due Within One Year | 7 | (56,168 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (44,808 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (34,300 )
NET LIABILITIES |  |  | (34,300 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | (34,400 )
SHAREHOLDERS' FUNDS |  |  | (34,300)

For the period ending 31 May 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 Alexander Forbes Director
20/02/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
White Horse Hotel Scotland Ltd
Notes to the Financial Statements
For the Period 24 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
White Horse Hotel Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC811554 . The registered office is Bank House, Seaforth Street , Fraserburgh, Aberdeenshire, AB43 9BB.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Plant & Machinery | 25% Reducing Balance

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9
9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 24 May 2024 | -
Additions | 10,000
As at 31 May 2025 | 10,000
Net Book Value
As at 31 May 2025 | 10,000
As at 24 May 2024 | -

Page 2
Page 3
White Horse Hotel Scotland Ltd
Notes to the Financial Statements (continued)
For the Period 24 May 2024 to 31 May 2025
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 24 May 2024 | -
Additions | 519
As at 31 May 2025 | 519
Depreciation
As at 24 May 2024 | -
Provided during the period | 11
As at 31 May 2025 | 11
Net Book Value
As at 31 May 2025 | 508
As at 24 May 2024 | -

6. Stocks

| 31 May 2025
--- | ---
| £
Stock | 2,500

7. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Trade creditors | 1,153
Bank loans and overdrafts | 9,557
Other creditors | 32,235
Taxation and social security | 13,223
| 56,168

8. Share Capital

| 31 May 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

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