Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC408213 Mrs Jennifer Cusick Mr Keith Taylor Mr Andrew Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC408213 2024-08-31 SC408213 2025-08-31 SC408213 2024-09-01 2025-08-31 SC408213 frs-core:CurrentFinancialInstruments 2025-08-31 SC408213 frs-core:Non-currentFinancialInstruments 2025-08-31 SC408213 frs-core:BetweenOneFiveYears 2025-08-31 SC408213 frs-core:ComputerEquipment 2025-08-31 SC408213 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC408213 frs-core:ComputerEquipment 2024-08-31 SC408213 frs-core:FurnitureFittings 2025-08-31 SC408213 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC408213 frs-core:FurnitureFittings 2024-08-31 SC408213 frs-core:MotorVehicles 2025-08-31 SC408213 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC408213 frs-core:MotorVehicles 2024-08-31 SC408213 frs-core:PlantMachinery 2025-08-31 SC408213 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC408213 frs-core:PlantMachinery 2024-08-31 SC408213 frs-core:WithinOneYear 2025-08-31 SC408213 frs-core:ShareCapital 2025-08-31 SC408213 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC408213 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC408213 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC408213 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC408213 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC408213 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC408213 frs-core:ListedExchangeTraded 2025-08-31 SC408213 frs-core:ListedExchangeTraded 2024-08-31 SC408213 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-31 SC408213 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-08-31 SC408213 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 SC408213 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-08-31 SC408213 frs-bus:Director1 2024-09-01 2025-08-31 SC408213 frs-bus:Director2 2024-09-01 2025-08-31 SC408213 frs-bus:Director3 2024-09-01 2025-08-31 SC408213 frs-bus:Director3 2024-08-31 SC408213 frs-bus:Director3 2025-08-31 SC408213 frs-countries:Scotland 2024-09-01 2025-08-31 SC408213 2023-08-31 SC408213 2024-08-31 SC408213 2023-09-01 2024-08-31 SC408213 frs-core:CurrentFinancialInstruments 2024-08-31 SC408213 frs-core:Non-currentFinancialInstruments 2024-08-31 SC408213 frs-core:BetweenOneFiveYears 2024-08-31 SC408213 frs-core:WithinOneYear 2024-08-31 SC408213 frs-core:ShareCapital 2024-08-31 SC408213 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC408213
Carlowrie Castle Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Cloud 10 Accounting
Carlowrie Castle Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Carlowrie Castle Limited
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Carlowrie Castle Limited for the year ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Carlowrie Castle Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Carlowrie Castle Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Carlowrie Castle Limited and state those matters that we have agreed to state to the directors of Carlowrie Castle Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carlowrie Castle Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Carlowrie Castle Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Carlowrie Castle Limited . You consider that Carlowrie Castle Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Carlowrie Castle Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14/05/2026

Cloud 10 Accounting
Chartered Certified Accountants
Page 1
Page 2
Carlowrie Castle Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC408213

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 883,018 |  | 909,207
Investments | 5 |  | 167,500 |  | 167,500
|  |  | 1,050,518 |  | 1,076,707
CURRENT ASSETS
Stocks | 6 | 33,742 |  | 32,196 |
Debtors | 7 | 349,410 |  | 538,176 |
Cash at bank and in hand |  | 3,849 |  | 237,160 |
|  | 387,001 |  | 807,532 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,989,790 ) |  | (2,340,462 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,602,789 ) |  | (1,532,930 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (552,271 ) |  | (456,223 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (345,188 ) |  | (393,575 )
NET LIABILITIES |  |  | (897,459 ) |  | (849,798 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | (897,461 ) |  | (849,800 )
SHAREHOLDERS' FUNDS |  |  | (897,459) |  | (849,798)

Page 2
Page 3
Carlowrie Castle Limited
Balance Sheet (continued)
As At 31 August 2025
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 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

Mrs Jennifer Cusick Director | Mr Keith Taylor Director
14/05/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Carlowrie Castle Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Carlowrie Castle Limited is a private company, limited by shares, incorporated in Scotland, registered number SC408213 . The registered office is Carlowrie Castle, Boathouse Bridge Road, Kirkliston, West Lothian, EH29 9ES.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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:

Plant & Machinery | 15% Straight Line
Motor Vehicles | 6.67% Straight Line
Fixtures & Fittings | 15% Straight Line
Computer Equipment | 15% Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
Page 4
Page 5
Carlowrie Castle Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 58 (2024: 50)
58 50
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 155,430 | 35,962 | 1,836,134 | 26,390 | 2,053,916
Additions | 4,433 | 41,125 | 45,571 | 2,519 | 93,648
Disposals | (900 ) | - | - | - | (900 )
As at 31 August 2025 | 158,963 | 77,087 | 1,881,705 | 28,909 | 2,146,664
Depreciation
As at 1 September 2024 | 90,742 | 21,490 | 1,013,816 | 18,661 | 1,144,709
Provided during the period | 13,330 | 1,472 | 101,968 | 2,178 | 118,948
Disposals | (11 ) | - | - | - | (11 )
As at 31 August 2025 | 104,061 | 22,962 | 1,115,784 | 20,839 | 1,263,646
Net Book Value
As at 31 August 2025 | 54,902 | 54,125 | 765,921 | 8,070 | 883,018
As at 1 September 2024 | 64,688 | 14,472 | 822,318 | 7,729 | 909,207

Page 5
Page 6
Carlowrie Castle Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 167,500
As at 31 August 2025 | 167,500
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 167,500
As at 1 September 2024 | 167,500

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 33,742 |  | 32,196

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 58,642 |  | 22,308
Other debtors | 290,768 |  | 515,868
| 349,410 |  | 538,176

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,043 |  | -
Trade creditors | 175,161 |  | 211,127
Bank loans and overdrafts | 58,333 |  | 485,493
Other creditors | 1,540,429 |  | 1,466,626
Taxation and social security | 204,824 |  | 177,216
| 1,989,790 |  | 2,340,462

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 36,662 |  | -
Other creditors | 308,526 |  | 393,575
| 345,188 |  | 393,575

Page 6
Page 7
Carlowrie Castle Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 11,043 |  | -
Later than one year and not later than five years | 36,662 |  | -
| 47,705 |  | -
| 47,705 |  | -

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Marshall | 428,071 | 595,402 | 1,023,473 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 7