Acorah Software Products - Accounts Production 19.2.450 false true true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC139196 Mr Neil Stewart Mr James Mulholland Mr Francis Mulholland false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC139196 2025-04-30 SC139196 2026-04-30 SC139196 2025-05-01 2026-04-30 SC139196 frs-core:CurrentFinancialInstruments 2026-04-30 SC139196 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 SC139196 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 SC139196 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 SC139196 frs-core:PlantMachinery 2026-04-30 SC139196 frs-core:PlantMachinery 2025-05-01 2026-04-30 SC139196 frs-core:PlantMachinery 2025-04-30 SC139196 frs-core:SharePremium 2026-04-30 SC139196 frs-core:ShareCapital 2026-04-30 SC139196 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC139196 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC139196 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC139196 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC139196 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC139196 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC139196 1 2025-05-01 2026-04-30 SC139196 frs-bus:Director1 2025-05-01 2026-04-30 SC139196 frs-bus:Director2 2025-05-01 2026-04-30 SC139196 frs-bus:Director3 2025-05-01 2026-04-30 SC139196 frs-countries:Scotland 2025-05-01 2026-04-30 SC139196 2024-04-30 SC139196 2025-04-30 SC139196 2024-05-01 2025-04-30 SC139196 frs-core:CurrentFinancialInstruments 2025-04-30 SC139196 frs-core:SharePremium 2025-04-30 SC139196 frs-core:ShareCapital 2025-04-30 SC139196 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC139196
Highland Kin Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Leitch Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC139196
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,290 99,301
80,290 99,301
CURRENT ASSETS
Debtors 5 10,423 13,331
Cash at bank and in hand 28,496 21,596
38,919 34,927
Creditors: Amounts Falling Due Within One Year 6 (2,135 ) (1,860 )
NET CURRENT ASSETS (LIABILITIES) 36,784 33,067
TOTAL ASSETS LESS CURRENT LIABILITIES 117,074 132,368
NET ASSETS 117,074 132,368
CAPITAL AND RESERVES
Called up share capital 7 3 3
Share premium account 15,765 15,765
Profit and Loss Account 101,306 116,600
SHAREHOLDERS' FUNDS 117,074 132,368
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For the year ending 30 April 2026 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
Mr Francis Mulholland
Director
13/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Highland Kin Limited is a private company, limited by shares, incorporated in Scotland, registered number SC139196 . The registered office is 5 Culnaha Farm Cottages, Nigg, Tain, IV19 1QP.
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
Despite the loss of £8,762 in the year, the directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. If required, the directors will agree to meet day to day liabilities as they fall due. On this basis the directors are preparing the accounts on a going concern basis.
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:
Freehold 20 - 25 years straight line
Plant & Machinery 4 years straight line
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 4)
3 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 May 2025 401,446 28,208 429,654
As at 30 April 2026 401,446 28,208 429,654
Depreciation
As at 1 May 2025 304,998 25,355 330,353
Provided during the period 16,158 2,853 19,011
As at 30 April 2026 321,156 28,208 349,364
Net Book Value
As at 30 April 2026 80,290 - 80,290
As at 1 May 2025 96,448 2,853 99,301
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 10,423 13,331
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 460
Other creditors 1,400 1,400
Taxation and social security 735 -
2,135 1,860
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3 3
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8. Related Party Transactions
During the year the company paid consultancy fees of £16,000 to director, Francis Mulholland, and £4,000 to director Neil Stewart.
9. Controlling Party
The company's controlling party is Navigator Investments PTY Limited by virtue of its ownership of the issued share capital in the company.
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