Acorah Software Products - Accounts Production 16.8.310 false true true false 5 July 2024 31 July 2025 31 July 2025 SC815601 J Clouston Clouston Enterprises Limited and R Clouston (Holdings) Ltd false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC815601 2024-07-04 SC815601 2025-07-31 SC815601 2024-07-05 2025-07-31 SC815601 frs-core:CurrentFinancialInstruments 2025-07-31 SC815601 frs-core:ShareCapital 2025-07-31 SC815601 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC815601 frs-bus:PrivateLimitedCompanyLtd 2024-07-05 2025-07-31 SC815601 frs-bus:FilletedAccounts 2024-07-05 2025-07-31 SC815601 frs-bus:SmallEntities 2024-07-05 2025-07-31 SC815601 frs-bus:AuditExempt-NoAccountantsReport 2024-07-05 2025-07-31 SC815601 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-05 2025-07-31 SC815601 1 2024-07-05 2025-07-31 SC815601 frs-core:CostValuation 2024-07-04 SC815601 frs-core:AdditionsToInvestments 2025-07-31 SC815601 frs-core:CostValuation 2025-07-31 SC815601 frs-core:ProvisionsForImpairmentInvestments 2024-07-04 SC815601 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 SC815601 frs-core:UnlistedNon-exchangeTraded 2025-07-31 SC815601 frs-core:UnlistedNon-exchangeTraded 2024-07-04 SC815601 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-04 SC815601 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 SC815601 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 SC815601 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-04 SC815601 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 SC815601 frs-bus:Director1 2024-07-05 2025-07-31 SC815601 frs-countries:Scotland 2024-07-05 2025-07-31
Registered number: SC815601
Clouston Capital Partners Limited
Unaudited Financial Statements
For the Period 5 July 2024 to 31 July 2025
Clouston Capital Partners Limited
Contents
Contents

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

Page 1
Clouston Capital Partners Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC815601

| 31 July 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 100,001
|  |  | 100,001
CURRENT ASSETS
Debtors | 5 | 128,580 |
Cash at bank and in hand |  | 2,196 |
|  | 130,776 |
Creditors: Amounts Falling Due Within One Year | 6 | (233,990 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (103,214 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,213 )
NET LIABILITIES |  |  | (3,213 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2
Profit and Loss Account |  |  | (3,215 )
SHAREHOLDERS' FUNDS |  |  | (3,213)

Page 1
Page 2
Clouston Capital Partners Limited
Balance Sheet (continued)
As At 31 July 2025
For the period 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 his 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

J Clouston Director
03/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Clouston Capital Partners Limited
Notes to the Financial Statements
For the Period 5 July 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
Clouston Capital Partners Limited is a private company, limited by shares, incorporated in Scotland, registered number SC815601 . The registered office is 5 Clumly Avenue, Kirkwall, Orkney, KW15 1YU.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
...CONTINUED
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Page 4
Clouston Capital Partners Limited
Notes to the Financial Statements (continued)
For the Period 5 July 2024 to 31 July 2025
2.3. Financial Instruments - continued
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
2.4. 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 period, 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 period was: NIL
-
4. Investments

| Subsidiaries | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 5 July 2024 | - | - | -
Additions | 1 | 100,000 | 100,001
As at 31 July 2025 | 1 | 100,000 | 100,001

...CONTINUED
Page 4
Page 5
Clouston Capital Partners Limited
Notes to the Financial Statements (continued)
For the Period 5 July 2024 to 31 July 2025

Provision
As at 5 July 2024 | - | - | -
As at 31 July 2025 | - | - | -
Net Book Value
As at 31 July 2025 | 1 | 100,000 | 100,001
As at 5 July 2024 | - | - | -

5. Debtors

| 31 July 2025
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 2,551
Amounts owed by participating interests | 125,275
Other debtors | 754
| 128,580

6. Creditors: Amounts Falling Due Within One Year

| 31 July 2025
--- | ---
| £
Amounts owed to participating interests | 231,965
Other creditors | 2,025
| 233,990

7. Share Capital

| 31 July 2025
--- | ---
| £
Allotted, Called up and fully paid | 2

Upon incorporation of the company, 1 Ordinary Share was issued with a nominal value of £1. The consideration paid was £1. During the year, this Ordinary Share was redesignated as an A Share. A further issue was made of 1 x B Share with a nominal value of £1. The consideration paid for this share was £1.
8. Controlling Party
The company's controlling parties are Clouston Enterprises Limited and R Clouston (Holdings) Ltd by virtue of their 100% ownership of the issued share capital in the company. Each parent entity holds 50% of the company's share capital, respectively.
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