Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC060731 Ms Sarah-Jane Elsner Mrs Jessy Stirling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC060731 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-08-31 SC060731 2024-08-31 SC060731 2025-08-31 SC060731 2024-09-01 2025-08-31 SC060731 frs-core:CurrentFinancialInstruments 2025-08-31 SC060731 frs-core:Non-currentFinancialInstruments 2025-08-31 SC060731 frs-core:BetweenOneFiveYears 2025-08-31 SC060731 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC060731 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC060731 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC060731 frs-core:MotorVehicles 2025-08-31 SC060731 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC060731 frs-core:MotorVehicles 2024-08-31 SC060731 frs-core:PlantMachinery 2025-08-31 SC060731 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC060731 frs-core:PlantMachinery 2024-08-31 SC060731 frs-core:WithinOneYear 2025-08-31 SC060731 frs-core:ShareCapital 2025-08-31 SC060731 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC060731 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC060731 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC060731 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC060731 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC060731 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC060731 frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC060731 frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC060731 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC060731 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC060731 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC060731 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC060731 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC060731 frs-bus:Director1 2024-09-01 2025-08-31 SC060731 frs-bus:Director2 2024-09-01 2025-08-31 SC060731 frs-countries:Scotland 2024-09-01 2025-08-31 SC060731 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-08-31 SC060731 2023-08-31 SC060731 2024-08-31 SC060731 2023-09-01 2024-08-31 SC060731 frs-core:CurrentFinancialInstruments 2024-08-31 SC060731 frs-core:Non-currentFinancialInstruments 2024-08-31 SC060731 frs-core:BetweenOneFiveYears 2024-08-31 SC060731 frs-core:MotorVehicles 2023-09-01 2024-08-31 SC060731 frs-core:PlantMachinery 2023-09-01 2024-08-31 SC060731 frs-core:WithinOneYear 2024-08-31 SC060731 frs-core:ShareCapital 2024-08-31 SC060731 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC060731
Anniston Farms (Arbroath) Limited
Financial Statements
For The Year Ended 31 August 2025
Arthur Garty & Co. Ltd.
161 Albert Street
Dundee
Tayside
DD4 6PX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC060731
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,473,515 3,456,820
Investments 5 4,400,000 -
5,873,515 3,456,820
CURRENT ASSETS
Stocks 6 123,144 889,703
Debtors 7 1,170,460 145,351
Cash at bank and in hand 93,430 219
1,387,034 1,035,273
Creditors: Amounts Falling Due Within One Year 8 (666,296 ) (987,754 )
NET CURRENT ASSETS (LIABILITIES) 720,738 47,519
TOTAL ASSETS LESS CURRENT LIABILITIES 6,594,253 3,504,339
Creditors: Amounts Falling Due After More Than One Year 9 (2,703,190 ) (3,118,519 )
NET ASSETS 3,891,063 385,820
CAPITAL AND RESERVES
Called up share capital 12 9,000 9,000
Profit and Loss Account 3,882,063 376,820
SHAREHOLDERS' FUNDS 3,891,063 385,820
Page 1
Page 2
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 Jessy Stirling
Director
21st May 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Anniston Farms (Arbroath) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC060731 . The registered office is Arbikie, By Abroath, Angus, DD11 4UZ.
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.
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 not provided
Plant & Machinery at varying rates on cost
Motor Vehicles at varying rates on cost
2.4. 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.
2.5. 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.
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2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 September 2024 2,375,466 2,678,448 722,090 5,776,004
Additions - 11,110 15,895 27,005
Disposals (1,610,500 ) - - (1,610,500 )
As at 31 August 2025 764,966 2,689,558 737,985 4,192,509
...CONTINUED
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Page 5
Depreciation
As at 1 September 2024 - 1,894,536 424,648 2,319,184
Provided during the period - 328,877 70,933 399,810
As at 31 August 2025 - 2,223,413 495,581 2,718,994
Net Book Value
As at 31 August 2025 764,966 466,145 242,404 1,473,515
As at 1 September 2024 2,375,466 783,912 297,442 3,456,820
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 92,771 112,948
Motor Vehicles 314,379 360,141
407,150 473,089
5. Investments
Unlisted
£
Cost
As at 1 September 2024 -
Additions 4,400,000
As at 31 August 2025 4,400,000
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 4,400,000
As at 1 September 2024 -
The investment in the related undetaking is measured at cost.
6. Stocks
2025 2024
£ £
Stock 123,144 889,703
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,462 -
Other debtors 1,168,998 145,351
1,170,460 145,351
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 61,544 74,369
Trade creditors 134,612 46,483
Bank loans and overdrafts 166,316 831,725
Other creditors 11,239 22,910
Taxation and social security 292,585 12,267
666,296 987,754
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 23,080 104,924
Bank loans 2,680,110 3,013,595
2,703,190 3,118,519
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 2,059,092 2,323,819
10. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 84,624 179,293
Bank loans and overdrafts 2,846,426 3,827,100
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11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 61,544 74,369
Later than one year and not later than five years 23,080 104,924
84,624 179,293
84,624 179,293
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 9,000 9,000
13. Related Party Transactions
The company purchased 1877 Ordinary shares in Arbikie Distilling Ltd during the year representing 11% of the share capital of the company. 
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