Acorah Software Products - Accounts Production 19.1.200 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC274770 S Cruickshank J L Cruickshank A Cruickshank true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC274770 2024-11-30 SC274770 2025-11-30 SC274770 2024-12-01 2025-11-30 SC274770 frs-core:CurrentFinancialInstruments 2025-11-30 SC274770 frs-core:Non-currentFinancialInstruments 2025-11-30 SC274770 frs-core:MotorVehicles 2025-11-30 SC274770 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC274770 frs-core:MotorVehicles 2024-11-30 SC274770 frs-core:PlantMachinery 2025-11-30 SC274770 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC274770 frs-core:PlantMachinery 2024-11-30 SC274770 frs-core:ShareCapital 2025-11-30 SC274770 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC274770 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC274770 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC274770 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC274770 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC274770 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC274770 1 2024-12-01 2025-11-30 SC274770 frs-bus:Director1 2024-12-01 2025-11-30 SC274770 frs-bus:Director2 2024-12-01 2025-11-30 SC274770 frs-bus:Director3 2024-12-01 2025-11-30 SC274770 frs-countries:Scotland 2024-12-01 2025-11-30 SC274770 2023-11-30 SC274770 2024-11-30 SC274770 2023-12-01 2024-11-30 SC274770 frs-core:CurrentFinancialInstruments 2024-11-30 SC274770 frs-core:Non-currentFinancialInstruments 2024-11-30 SC274770 frs-core:WithinOneYear 2024-11-30 SC274770 frs-core:ShareCapital 2024-11-30 SC274770 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC274770
Rob Roy Bar Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Rob Roy Bar Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Rob Roy Bar Limited
Company Information
For The Year Ended 30 November 2025
Company Information

Directors | S Cruickshank
| J L Cruickshank
| A Cruickshank
Company Number | SC274770
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
Rob Roy Bar Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC274770

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,346 |  | 11,244
|  |  | 6,346 |  | 11,244
CURRENT ASSETS
Stocks | 5 | 5,000 |  | 8,000 |
Debtors | 6 | 18,414 |  | 5,489 |
Cash at bank and in hand |  | 16,570 |  | 18,233 |
|  | 39,984 |  | 31,722 |
Creditors: Amounts Falling Due Within One Year | 7 | (62,797 ) |  | (85,580 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (22,813 ) |  | (53,858 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (16,467 ) |  | (42,614 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (5,000 )
NET LIABILITIES |  |  | (16,467 ) |  | (47,614 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (16,567 ) |  | (47,714 )
SHAREHOLDERS' FUNDS |  |  | (16,467) |  | (47,614)

Page 2
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Rob Roy Bar Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

S Cruickshank Director
30th June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
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Rob Roy Bar Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Rob Roy Bar Limited is a private company, limited by shares, incorporated in Scotland, registered number SC274770 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | 20% on cost
Motor Vehicles | 20% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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Rob Roy Bar Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was 12 (2024: 11)
12 11
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 76,115 | 33,489 | 109,604
Additions | 505 | - | 505
Disposals | (39,467 ) | - | (39,467 )
As at 30 November 2025 | 37,153 | 33,489 | 70,642
Depreciation
As at 1 December 2024 | 65,371 | 32,989 | 98,360
Provided during the period | 5,153 | 250 | 5,403
Disposals | (39,467 ) | - | (39,467 )
As at 30 November 2025 | 31,057 | 33,239 | 64,296
Net Book Value
As at 30 November 2025 | 6,096 | 250 | 6,346
As at 1 December 2024 | 10,744 | 500 | 11,244

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,000 |  | 8,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 18,414 |  | 5,489

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,238
Trade creditors | 27,940 |  | 34,838
Bank loans and overdrafts | 5,000 |  | 10,000
Other creditors | 849 |  | 23,381
Taxation and social security | 29,008 |  | 14,123
| 62,797 |  | 85,580

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Rob Roy Bar Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,000

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 3,238

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Ultimate Controlling Party
The company's ultimate controlling party is J L Cruickshank and S Cruickshank.
Page 6