Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC711269 Mr David-Alexander Stewart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC711269 2024-10-31 SC711269 2025-10-31 SC711269 2024-11-01 2025-10-31 SC711269 frs-core:CurrentFinancialInstruments 2025-10-31 SC711269 frs-core:PlantMachinery 2025-10-31 SC711269 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC711269 frs-core:PlantMachinery 2024-10-31 SC711269 frs-core:ShareCapital 2025-10-31 SC711269 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC711269 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC711269 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC711269 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC711269 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC711269 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC711269 frs-bus:Director1 2024-11-01 2025-10-31 SC711269 frs-countries:Scotland 2024-11-01 2025-10-31 SC711269 2023-10-31 SC711269 2024-10-31 SC711269 2023-11-01 2024-10-31 SC711269 frs-core:CurrentFinancialInstruments 2024-10-31 SC711269 frs-core:ShareCapital 2024-10-31 SC711269 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC711269
Highland Data Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
ABC Accountancy Services
Kinloss House Kinloss Park
Kinloss
Forres
IV36 3XJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC711269
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,273 960
3,273 960
CURRENT ASSETS
Debtors 5 575 7,579
Cash at bank and in hand - 2,888
575 10,467
Creditors: Amounts Falling Due Within One Year 6 (17,775 ) (16,741 )
NET CURRENT ASSETS (LIABILITIES) (17,200 ) (6,274 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,927 ) (5,314 )
NET LIABILITIES (13,927 ) (5,314 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (13,928 ) (5,315 )
SHAREHOLDERS' FUNDS (13,927) (5,314)
Page 1
Page 2
For the year ending 31 October 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 David-Alexander Stewart
Director
11/04/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Highland Data Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC711269 . The registered office is 29 Smithton Park, Smithton, Inverness, IV2 7PD.
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:
Plant & Machinery 20% RB
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2024 2,000
Additions 3,750
As at 31 October 2025 5,750
Depreciation
As at 1 November 2024 1,040
Provided during the period 1,437
As at 31 October 2025 2,477
Net Book Value
As at 31 October 2025 3,273
As at 1 November 2024 960
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 7,004
Other debtors 575 575
575 7,579
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 1
Bank loans and overdrafts 7 -
Other creditors 17,049 13,139
Taxation and social security 720 3,601
17,775 16,741
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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