Acorah Software Products - Accounts Production 19.2.350 false true false 1 September 2024 31 August 2025 31 August 2025 SC347138 Mr JAMES HAYES iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC347138 2024-08-31 SC347138 2025-08-31 SC347138 2024-09-01 2025-08-31 SC347138 frs-core:Non-currentFinancialInstruments 2025-08-31 SC347138 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC347138 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC347138 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC347138 frs-core:PlantMachinery 2025-08-31 SC347138 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC347138 frs-core:PlantMachinery 2024-08-31 SC347138 frs-core:RevaluationReserve 2024-08-31 SC347138 frs-core:RevaluationReserve 2025-08-31 SC347138 frs-core:ShareCapital 2025-08-31 SC347138 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 SC347138 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 SC347138 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC347138 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC347138 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC347138 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC347138 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC347138 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC347138 frs-bus:Director1 2024-09-01 2025-08-31 SC347138 frs-countries:Scotland 2024-09-01 2025-08-31
Registered number: SC347138
THE FISHERMAN'S ARMS (BIRGHAM) LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC347138
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 69,030
Investment Properties 5 230,641
299,671
TOTAL ASSETS LESS CURRENT LIABILITIES 299,671
Creditors: Amounts Falling Due After More Than One Year 7 (34,841 )
NET ASSETS 264,830
CAPITAL AND RESERVES
Called up share capital 8 226,000
Revaluation reserve 9 46,753
Profit and Loss Account (7,923 )
SHAREHOLDERS' FUNDS 264,830
For the year ending 31 August 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 JAMES HAYES
Director
20/05/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
THE FISHERMAN'S ARMS (BIRGHAM) LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC347138 . The registered office is Office 3, 21 Underwood Road, Paisley, PA3 1TH.
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. 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 NIL
Plant & Machinery NIL
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 90,026 28,318 118,344
As at 31 August 2025 90,026 28,318 118,344
Depreciation
As at 1 September 2024 30,026 19,288 49,314
As at 31 August 2025 30,026 19,288 49,314
Net Book Value
As at 31 August 2025 60,000 9,030 69,030
As at 1 September 2024 60,000 9,030 69,030
5. Investment Property
2025
£
Fair Value
As at 1 September 2024 and 31 August 2025 230,641
Page 2
Page 3
7. Creditors: Amounts Falling Due After More Than One Year
2025
£
Other creditors 34,841
8. Share Capital
2025
£
Allotted, Called up and fully paid 226,000
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 September 2024 46,753 (7,263 )
Loss for the year and total comprehensive income - (660 )
As at 31 August 2025 46,753 (7,923 )
Page 3