Acorah Software Products - Accounts Production 16.8.310 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC452345 D I Lakin D I Lakin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC452345 2024-06-30 SC452345 2025-06-30 SC452345 2024-07-01 2025-06-30 SC452345 frs-core:CurrentFinancialInstruments 2025-06-30 SC452345 frs-core:Non-currentFinancialInstruments 2025-06-30 SC452345 frs-core:ComputerEquipment 2025-06-30 SC452345 frs-core:ComputerEquipment 2024-07-01 2025-06-30 SC452345 frs-core:ComputerEquipment 2024-06-30 SC452345 frs-core:RevaluationReserve 2024-07-01 2025-06-30 SC452345 frs-core:RevaluationReserve 2024-06-30 SC452345 frs-core:RevaluationReserve 2025-06-30 SC452345 frs-core:ShareCapital 2025-06-30 SC452345 frs-core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC452345 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-06-30 SC452345 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC452345 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC452345 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC452345 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC452345 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC452345 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC452345 1 2024-07-01 2025-06-30 SC452345 frs-bus:Director1 2024-07-01 2025-06-30 SC452345 frs-countries:Scotland 2024-07-01 2025-06-30 SC452345 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-06-30 SC452345 2023-06-30 SC452345 2024-06-30 SC452345 2023-07-01 2024-06-30 SC452345 frs-core:CurrentFinancialInstruments 2024-06-30 SC452345 frs-core:Non-currentFinancialInstruments 2024-06-30 SC452345 frs-core:RevaluationReserve 2024-06-30 SC452345 frs-core:ShareCapital 2024-06-30 SC452345 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC452345
Howburn Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Infinity Advisors Ltd t/a Infinity Partnership
Howburn Limited
Contents
Contents

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

Page 1
Howburn Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC452345

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 192 |  | -
Investment Properties | 5 |  | 649,808 |  | 618,655
|  |  | 650,000 |  | 618,655
CURRENT ASSETS
Debtors | 6 | 10,549 |  | 12,974 |
Cash at bank and in hand |  | 537 |  | 5,388 |
|  | 11,086 |  | 18,362 |
Creditors: Amounts Falling Due Within One Year | 7 | (475,573 ) |  | (694,201 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (464,487 ) |  | (675,839 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 185,513 |  | (57,184 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (402,456 ) |  | (120,106 )
NET LIABILITIES |  |  | (216,943 ) |  | (177,290 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 31,153 |  | -
Profit and Loss Account |  |  | (248,196 ) |  | (177,390 )
SHAREHOLDERS' FUNDS |  |  | (216,943) |  | (177,290)

Page 1
Page 2
Howburn 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

D I Lakin Director
6th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Howburn Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Howburn Limited is a private company, limited by shares, incorporated in Scotland, registered number SC452345 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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
These accounts have been prepared on the going concern basis, on the understanding that the directors and
shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Computer Equipment | Straight line over 3 years

2.5. Investment Properties
Investment properties are revalued annually and the aggregate surplus or deficit is transferred to the revaluation
reserve except where any deficit is deemed permanent when it is taken to the profit and loss account. No provision is
made for depreciation of investment properties. Although this accounting policy is in accordance with Section 1A
"Small Entities" of Financial Reporting Standard 102, it is a departure from the general requirements of the
Company Acts 2006 for all tangible fixed assets to be depreciated. In the opinion of the directors, compliance with
the standard is necessary for the financial statements to give a true and fair view. Depreciation is only one of the
many factors reflected in the annual valuation and the amount of this that might otherwise have been charged cannot
be separately identified or quantified.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
Page 3
Page 4
Howburn Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 2,000
Additions | 230
Disposals | (2,000 )
As at 30 June 2025 | 230
Depreciation
As at 1 July 2024 | 2,000
Provided during the period | 38
Disposals | (2,000 )
As at 30 June 2025 | 38
Net Book Value
As at 30 June 2025 | 192
As at 1 July 2024 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 618,655
Revaluations | 31,153
As at 30 June 2025 | 649,808

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 40 |  | 40
Other debtors | 10,509 |  | 12,934
| 10,549 |  | 12,974

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,191 |  | 16,816
Amounts owed to participating interests | 108,991 |  | 91,491
Other creditors | 364,563 |  | 585,894
Taxation and social security | 828 |  | -
| 475,573 |  | 694,201

Page 4
Page 5
Howburn Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 402,456 |  | 120,106

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 56,965

9. Share Capital

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

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 July 2024 | - | (177,390 )
Loss for year | - | (70,806)
Net investment property revaluation reserve | 31,153 | -
Other comprehensive income for the year | 31,153 | -
Total comprehensive income for the year | 31,153 | (70,806 )
As at 30 June 2025 | 31,153 | (248,196 )

11. Ultimate Controlling Party
The company's ultimate controlling party is D I Lakin .
Page 5