Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC644882 Mr Stephen Elton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC644882 2025-03-31 SC644882 2026-03-31 SC644882 2025-04-01 2026-03-31 SC644882 frs-core:CurrentFinancialInstruments 2026-03-31 SC644882 frs-core:Non-currentFinancialInstruments 2026-03-31 SC644882 frs-core:ComputerEquipment 2026-03-31 SC644882 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC644882 frs-core:ComputerEquipment 2025-03-31 SC644882 frs-core:PlantMachinery 2026-03-31 SC644882 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC644882 frs-core:PlantMachinery 2025-03-31 SC644882 frs-core:ShareCapital 2026-03-31 SC644882 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC644882 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC644882 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC644882 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC644882 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC644882 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC644882 frs-bus:Director1 2025-04-01 2026-03-31 SC644882 frs-countries:Scotland 2025-04-01 2026-03-31 SC644882 2024-03-31 SC644882 2025-03-31 SC644882 2024-04-01 2025-03-31 SC644882 frs-core:CurrentFinancialInstruments 2025-03-31 SC644882 frs-core:Non-currentFinancialInstruments 2025-03-31 SC644882 frs-core:ShareCapital 2025-03-31 SC644882 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC644882
Caledonia Hosiery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
ABC Accountancy Services
Kinloss House Kinloss Park
Kinloss
Forres
IV36 3XJ
Caledonia Hosiery Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Caledonia Hosiery Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC644882

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 131,245 |  | 54,303
|  |  | 131,245 |  | 54,303
CURRENT ASSETS
Stocks | 5 | 37,420 |  | 28,670 |
Debtors | 6 | 75,712 |  | 52,965 |
Cash at bank and in hand |  | 24,700 |  | 3,422 |
|  | 137,832 |  | 85,057 |
Creditors: Amounts Falling Due Within One Year | 7 | (128,387 ) |  | (119,774 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,445 |  | (34,717 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 140,690 |  | 19,586
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (100,212 ) |  | (14,377 )
NET ASSETS |  |  | 40,478 |  | 5,209
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 40,378 |  | 5,109
SHAREHOLDERS' FUNDS |  |  | 40,478 |  | 5,209

Page 1
Page 2
Caledonia Hosiery Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Stephen Elton Director
03/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Caledonia Hosiery Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Caledonia Hosiery Limited is a private company, limited by shares, incorporated in Scotland, registered number SC644882 . The registered office is 5 Greshop Road, Greshop Industrial Estate, Forres, IV36 2GU.
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 | 10%
Computer Equipment | 25%

2.4. 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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
Page 3
Page 4
Caledonia Hosiery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 84,646 | 1,809 | 86,455
Additions | 91,616 | - | 91,616
As at 31 March 2026 | 176,262 | 1,809 | 178,071
Depreciation
As at 1 April 2025 | 30,893 | 1,259 | 32,152
Provided during the period | 14,537 | 137 | 14,674
As at 31 March 2026 | 45,430 | 1,396 | 46,826
Net Book Value
As at 31 March 2026 | 130,832 | 413 | 131,245
As at 1 April 2025 | 53,753 | 550 | 54,303

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 37,420 |  | 28,670

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 61,916 |  | 52,965
Other debtors | 13,796 |  | -
| 75,712 |  | 52,965

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 23,036 |  | -
Bank loans and overdrafts | 1,389 |  | -
Other loans | 12,729 |  | -
Other creditors | 90,801 |  | 109,366
Taxation and social security | 432 |  | 10,408
| 128,387 |  | 119,774

Page 4
Page 5
Caledonia Hosiery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,630 |  | 7,407
Other loans | 65,155 |  | -
Other creditors | 30,427 |  | 6,970
| 100,212 |  | 14,377

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5