Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC710640 Mrs Joanna Riddle Mr Stuart Riddle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC710640 2024-09-30 SC710640 2025-09-30 SC710640 2024-10-01 2025-09-30 SC710640 frs-core:CurrentFinancialInstruments 2025-09-30 SC710640 frs-core:ComputerEquipment 2025-09-30 SC710640 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC710640 frs-core:ComputerEquipment 2024-09-30 SC710640 frs-core:FurnitureFittings 2025-09-30 SC710640 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC710640 frs-core:FurnitureFittings 2024-09-30 SC710640 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 SC710640 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC710640 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC710640 frs-core:MotorVehicles 2025-09-30 SC710640 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC710640 frs-core:MotorVehicles 2024-09-30 SC710640 frs-core:PlantMachinery 2025-09-30 SC710640 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC710640 frs-core:PlantMachinery 2024-09-30 SC710640 frs-core:ShareCapital 2025-09-30 SC710640 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC710640 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC710640 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC710640 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC710640 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC710640 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC710640 frs-bus:Director1 2024-10-01 2025-09-30 SC710640 frs-bus:Director2 2024-10-01 2025-09-30 SC710640 frs-countries:Scotland 2024-10-01 2025-09-30 SC710640 2023-09-30 SC710640 2024-09-30 SC710640 2023-10-01 2024-09-30 SC710640 frs-core:CurrentFinancialInstruments 2024-09-30 SC710640 frs-core:ShareCapital 2024-09-30 SC710640 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC710640
Idiot Bird Hospitality Company Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2025
AMCounting Services Ltd
Idiot Bird Hospitality Company Ltd.
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Idiot Bird Hospitality Company Ltd.
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: SC710640

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 41,190 |  | 41,032
|  |  | 41,190 |  | 41,032
CURRENT ASSETS
Stocks | 5 | 12,858 |  | 867 |
Debtors | 6 | 185,681 |  | 200,412 |
Investments | 7 | (5,780 ) |  | - |
Cash at bank and in hand |  | 27,484 |  | 47,952 |
|  | 220,243 |  | 249,231 |
Creditors: Amounts Falling Due Within One Year | 8 | (132,464 ) |  | (201,707 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 87,779 |  | 47,524
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 128,969 |  | 88,556
NET ASSETS |  |  | 128,969 |  | 88,556
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 128,869 |  | 88,456
SHAREHOLDERS' FUNDS |  |  | 128,969 |  | 88,556

Page 1
Page 2
Idiot Bird Hospitality Company Ltd.
Statement of Financial Position (continued)
As At 30 September 2025
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 Income Statement.
On behalf of the board

Mr Stuart Riddle Director
28 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Idiot Bird Hospitality Company Ltd.
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Idiot Bird Hospitality Company Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC710640 . The registered office is 74 George Street, Dunblane, FK15 9HG.
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 | 10% Straight Line
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 59 (2024: 60)
59 60
Page 3
Page 4
Idiot Bird Hospitality Company Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2024 | 19,628 | 12,352 | 3,345 | 8,246
Additions | 7,348 | - | 2,916 | -
As at 30 September 2025 | 26,976 | 12,352 | 6,261 | 8,246
Depreciation
As at 1 October 2024 | 2,424 | 4,041 | 558 | 3,338
Provided during the period | 3,955 | 2,078 | 1,315 | 802
As at 30 September 2025 | 6,379 | 6,119 | 1,873 | 4,140
Net Book Value
As at 30 September 2025 | 20,597 | 6,233 | 4,388 | 4,106
As at 1 October 2024 | 17,204 | 8,311 | 2,787 | 4,908

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | 13,272 | 56,843
Additions | - | 10,264
As at 30 September 2025 | 13,272 | 67,107
Depreciation
As at 1 October 2024 | 5,450 | 15,811
Provided during the period | 1,956 | 10,106
As at 30 September 2025 | 7,406 | 25,917
Net Book Value
As at 30 September 2025 | 5,866 | 41,190
As at 1 October 2024 | 7,822 | 41,032

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 12,858 |  | 867

Page 4
Page 5
Idiot Bird Hospitality Company Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,031 |  | 63,950
Amounts owed by group undertakings | 155,760 |  | 105,316
Other debtors | 18,890 |  | 31,146
| 185,681 |  | 200,412

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Short term deposits | (5,780 ) |  | -

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 77,373 |  | 77,372
Bank loans and overdrafts | 9,781 |  | 23,595
Other creditors | 270 |  | 55,700
Taxation and social security | 45,040 |  | 45,040
| 132,464 |  | 201,707

9. Share Capital

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

Page 5