Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC690803 S D MacRae K A Smith L A Pirie B G Pirie the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC690803 2024-09-30 SC690803 2025-09-30 SC690803 2024-10-01 2025-09-30 SC690803 frs-core:CurrentFinancialInstruments 2025-09-30 SC690803 frs-core:ShareCapital 2025-09-30 SC690803 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC690803 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC690803 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC690803 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC690803 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC690803 1 2024-10-01 2025-09-30 SC690803 frs-core:CostValuation 2024-09-30 SC690803 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 SC690803 frs-core:CostValuation 2025-09-30 SC690803 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 SC690803 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 SC690803 frs-bus:Director1 2024-10-01 2025-09-30 SC690803 frs-bus:Director2 2024-10-01 2025-09-30 SC690803 frs-bus:Director3 2024-10-01 2025-09-30 SC690803 frs-bus:Director4 2024-10-01 2025-09-30 SC690803 frs-countries:Scotland 2024-10-01 2025-09-30 SC690803 2023-09-30 SC690803 2024-09-30 SC690803 2023-10-01 2024-09-30 SC690803 frs-core:CurrentFinancialInstruments 2024-09-30 SC690803 frs-core:ShareCapital 2024-09-30
Registered number: SC690803
Castle Of Auchry Windfarm (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Infinity Advisors Ltd t/a Infinity Partnership
Castle Of Auchry Windfarm (Holdings) Limited
Contents
Contents

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

Page 1
Castle Of Auchry Windfarm (Holdings) Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Directors | S D MacRae
| K A Smith
| L A Pirie
| B G Pirie
Company Number | SC690803
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
Castle Of Auchry Windfarm (Holdings) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC690803

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 3,545,000 |  | 4,045,000
|  |  | 3,545,000 |  | 4,045,000
CURRENT ASSETS
Debtors | 5 | 90 |  | 155,090 |
|  | 90 |  | 155,090 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,545,000 ) |  | (4,200,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,544,910 ) |  | (4,044,910 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 90 |  | 90
NET ASSETS |  |  | 90 |  | 90
CAPITAL AND RESERVES
Called up share capital | 7 |  | 90 |  | 90
SHAREHOLDERS' FUNDS |  |  | 90 |  | 90

For the year ending 30 September 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

S D MacRae Director
11th May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Castle Of Auchry Windfarm (Holdings) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Castle Of Auchry Windfarm (Holdings) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC690803 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
2.2. 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)
- -
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 4,045,000
Revaluations | (500,000 )
As at 30 September 2025 | 3,545,000
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 3,545,000
As at 1 October 2024 | 4,045,000

Page 3
Page 4
Castle Of Auchry Windfarm (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

|  | Other Investments
Valuation in 2022 |  | 9,045,000
Valuation in 2023 |  | (4,500,000)
Valuation in 2024 |  | (500,000)
Valuation in 2025 |  | (500,000)
|  | 3,545,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | - |  | 155,000
Other debtors | 90 |  | 90
| 90 |  | 155,090

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 245,000 |  | -
Other creditors | 3,300,000 |  | 4,200,000
| 3,545,000 |  | 4,200,000

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 90 |  | 90

8. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of their ownership of 100% of the issued share capital in the company.
Page 4