Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC335140 Mr William Stewart Mr William Stewart William Stewart true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC335140 2024-07-31 SC335140 2025-07-31 SC335140 2024-08-01 2025-07-31 SC335140 frs-core:CurrentFinancialInstruments 2025-07-31 SC335140 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 SC335140 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC335140 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 SC335140 frs-core:ShareCapital 2025-07-31 SC335140 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC335140 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC335140 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC335140 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC335140 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC335140 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC335140 1 2024-08-01 2025-07-31 SC335140 frs-bus:Director1 2024-08-01 2025-07-31 SC335140 frs-bus:Director1 2024-07-31 SC335140 frs-bus:Director1 2025-07-31 SC335140 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 SC335140 frs-countries:Scotland 2024-08-01 2025-07-31 SC335140 2023-07-31 SC335140 2024-07-31 SC335140 2023-08-01 2024-07-31 SC335140 frs-core:CurrentFinancialInstruments 2024-07-31 SC335140 frs-core:ShareCapital 2024-07-31 SC335140 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC335140
Lochlands Holdings Limited
Financial Statements
For The Year Ended 31 July 2025
Gillespie's Fife
Lochlands Holdings Limited
Contents
Contents

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

Page 1
Lochlands Holdings Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC335140

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 251,490 |  | 251,490
|  |  | 251,490 |  | 251,490
CURRENT ASSETS
Debtors | 5 | 205,090 |  | 241,210 |
Investments | 6 | 653,291 |  | 653,291 |
Cash at bank and in hand |  | 5,204 |  | 9,999 |
|  | 863,585 |  | 904,500 |
Creditors: Amounts Falling Due Within One Year | 7 | (406,923 ) |  | (439,233 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 456,662 |  | 465,267
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 708,152 |  | 716,757
NET ASSETS |  |  | 708,152 |  | 716,757
CAPITAL AND RESERVES
Called up share capital | 8 |  | 635,000 |  | 635,000
Profit and Loss Account |  |  | 73,152 |  | 81,757
SHAREHOLDERS' FUNDS |  |  | 708,152 |  | 716,757

Page 1
Page 2
Lochlands Holdings Limited
Balance Sheet (continued)
As At 31 July 2025
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 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

Mr William Stewart Director
30th September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Lochlands Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Lochlands Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC335140 . The registered office is Office 7 Fife Renewables Innovation Centre, Ajax Way, Leven, Fife, KY8 3RS.
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. 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:

Freehold | Nil

2.3. 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
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 August 2024 | 251,490
As at 31 July 2025 | 251,490
Net Book Value
As at 31 July 2025 | 251,490
As at 1 August 2024 | 251,490

Page 3
Page 4
Lochlands Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 205,090 |  | 241,210

6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 653,291 |  | 653,291

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 76,404 |  | 108,756
Other creditors | 100,000 |  | 100,000
Accruals and deferred income | 463 |  | 421
Director's loan account | 230,056 |  | 230,056
| 406,923 |  | 439,233

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 635,000 |  | 635,000

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr William Stewart | 230,056 | - | - | - | 230,056

The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is William Stewart by virtue of his ownership of 100% of the issued share capital in the company.
Page 4