Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC158422 C Innes J Innes J Innes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC158422 2024-05-31 SC158422 2025-05-31 SC158422 2024-06-01 2025-05-31 SC158422 frs-core:CurrentFinancialInstruments 2025-05-31 SC158422 frs-core:PlantMachinery 2025-05-31 SC158422 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC158422 frs-core:PlantMachinery 2024-05-31 SC158422 frs-core:ShareCapital 2025-05-31 SC158422 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC158422 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC158422 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC158422 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC158422 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC158422 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC158422 frs-bus:Director1 2024-06-01 2025-05-31 SC158422 frs-bus:Director2 2024-06-01 2025-05-31 SC158422 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC158422 frs-countries:Scotland 2024-06-01 2025-05-31 SC158422 2023-05-31 SC158422 2024-05-31 SC158422 2023-06-01 2024-05-31 SC158422 frs-core:CurrentFinancialInstruments 2024-05-31 SC158422 frs-core:ShareCapital 2024-05-31 SC158422 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC158422
Clearwater Safety Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Helen Hally CA
The Retreat
South Street
Burrelton
Perthshire
PH13 9PE
Clearwater Safety Limited
Contents
Contents

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

Page 1
Clearwater Safety Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC158422

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 256 |  | 341
|  |  | 256 |  | 341
CURRENT ASSETS
Stocks | 5 | 750 |  | 1,500 |
Debtors | 6 | 105 |  | 217 |
Cash at bank and in hand |  | 1,970 |  | 118 |
|  | 2,825 |  | 1,835 |
Creditors: Amounts Falling Due Within One Year | 7 | (10,525 ) |  | (9,473 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,700 ) |  | (7,638 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (7,444 ) |  | (7,297 )
NET LIABILITIES |  |  | (7,444 ) |  | (7,297 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (7,446 ) |  | (7,299 )
SHAREHOLDERS' FUNDS |  |  | (7,444) |  | (7,297)

Page 1
Page 2
Clearwater Safety Limited
Balance Sheet (continued)
As At 31 May 2025
For the year 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

C Innes Director
19/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Clearwater Safety Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Clearwater Safety Limited is a private company, limited by shares, incorporated in Scotland, registered number SC158422 . The registered office is Easter Downies, Braemar, Ballater, AB35 5XX.
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.
2.2. Turnover
Turnover represents invoiced sales, net of discounts and value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance

2.4. Stocks and Work in Progress
Stock has been valued at the lower of cost and net realisable value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 June 2024 | 5,589
As at 31 May 2025 | 5,589
Depreciation
As at 1 June 2024 | 5,248
Provided during the period | 85
As at 31 May 2025 | 5,333
Net Book Value
As at 31 May 2025 | 256
As at 1 June 2024 | 341

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 750 |  | 1,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 105 |  | 217

Page 3
Page 4
Clearwater Safety Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 275 |  | 245
Directors' loan accounts | 10,250 |  | 9,228
| 10,525 |  | 9,473

8. Share Capital

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

Page 4