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
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
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
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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.
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Page 3
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
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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
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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
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