Acorah Software Products - Accounts Production 18.1.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC634738 Mr Thomas O'Brien iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC634738 2024-06-30 SC634738 2025-06-30 SC634738 2024-07-01 2025-06-30 SC634738 frs-core:CurrentFinancialInstruments 2025-06-30 SC634738 frs-core:FurnitureFittings 2025-06-30 SC634738 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC634738 frs-core:FurnitureFittings 2024-06-30 SC634738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 SC634738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 SC634738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 SC634738 frs-core:ShareCapital 2025-06-30 SC634738 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC634738 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC634738 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC634738 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC634738 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC634738 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC634738 frs-bus:Director1 2024-07-01 2025-06-30 SC634738 frs-core:CurrentFinancialInstruments 1 2025-06-30 SC634738 frs-countries:Scotland 2024-07-01 2025-06-30 SC634738 2023-06-30 SC634738 2024-06-30 SC634738 2023-07-01 2024-06-30 SC634738 frs-core:CurrentFinancialInstruments 2024-06-30 SC634738 frs-core:ShareCapital 2024-06-30 SC634738 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC634738 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: SC634738
Kingdom Holiday Lets Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Kingdom Holiday Lets Ltd
Contents
Contents

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

Page 1
Kingdom Holiday Lets Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC634738

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 241,150 |  | 248,874
|  |  | 241,150 |  | 248,874
CURRENT ASSETS
Debtors | 5 | - |  | 10,747 |
Cash at bank and in hand |  | 1,110 |  | 22,020 |
|  | 1,110 |  | 32,767 |
Creditors: Amounts Falling Due Within One Year | 6 | (386,617 ) |  | (416,179 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (385,507 ) |  | (383,412 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (144,357 ) |  | (134,538 )
NET LIABILITIES |  |  | (144,357 ) |  | (134,538 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (144,457 ) |  | (134,638 )
SHAREHOLDERS' FUNDS |  |  | (144,357) |  | (134,538)

Page 1
Page 2
Kingdom Holiday Lets Ltd
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 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 Thomas O'Brien Director
15 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kingdom Holiday Lets Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Kingdom Holiday Lets Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC634738 . The registered office is 73 Dunnikier Road, Kirkcaldy, KY1 2RL.
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. 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 | No Depreciation
Fixtures & Fittings | 20% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Kingdom Holiday Lets Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 July 2024 | 241,150 | 110,000 | 351,150
As at 30 June 2025 | 241,150 | 110,000 | 351,150
Depreciation
As at 1 July 2024 | - | 102,276 | 102,276
Provided during the period | - | 7,724 | 7,724
As at 30 June 2025 | - | 110,000 | 110,000
Net Book Value
As at 30 June 2025 | 241,150 | - | 241,150
As at 1 July 2024 | 241,150 | 7,724 | 248,874

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 10,425
Other debtors | - |  | 322
| - |  | 10,747

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 10,741
Bank loans and overdrafts | 4,000 |  | 11,000
Other loans | 148,850 |  | 148,850
Accruals and deferred income | - |  | 4,850
Director's loan account | 138,001 |  | 237,272
Amounts owed to related parties | 95,766 |  | 3,466
| 386,617 |  | 416,179

Page 4
Page 5
Kingdom Holiday Lets Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Share Capital

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

Page 5