Acorah Software Products - Accounts Production19.1.200truetrue31 July 20241 August 2023false1 August 202431 July 202531 July 2025SC478979Mrs Margaret ByrneMr Gareth MorganKyle & Lochalsh Community Trusttrueiso4217:GBPiso4217:EURiso4217:USDxbrli:sharesxbrli:purexbrli:pureSC4789792024-07-31SC4789792025-07-31SC4789792024-08-012025-07-31SC478979frs-core:ShareCapital2025-07-31SC478979frs-core:RetainedEarningsAccumulatedLosses2025-07-31SC478979frs-bus:PrivateLimitedCompanyLtd2024-08-012025-07-31SC478979frs-bus:AbridgedAccounts2024-08-012025-07-31SC478979frs-bus:SmallEntities2024-08-012025-07-31SC478979frs-bus:EntityHasNeverTraded2024-08-012025-07-31SC478979frs-bus:AuditExempt-NoAccountantsReport2024-08-012025-07-31SC478979frs-bus:SmallCompaniesRegimeForAccounts2024-08-012025-07-31SC47897912024-08-012025-07-31SC478979frs-bus:Director12024-08-012025-07-31SC478979frs-bus:Director22024-08-012025-07-31SC478979frs-countries:Scotland2024-08-012025-07-31SC4789792023-07-31SC4789792024-07-31SC478979frs-core:ShareCapital2024-07-31SC478979frs-core:RetainedEarningsAccumulatedLosses2024-07-31
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Margaret Byrne
Director
28/04/2026
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Kyle & Lochalsh Trading Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1.General Information
Kyle & Lochalsh Trading Limited is a private company, limited by shares, incorporated in Scotland, registered number SC478979. The registered office is Toll Office, Kyle, Kyle Of Lochalsh, IV40 8AZ.
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.
3.Share Capital
2025
2024
£
£
Allotted, Called up and fully paid
2
2
4.Ultimate Controlling Party
The company's ultimate controlling party is Kyle & Lochalsh Community Trust.