Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC646604 Mr Adam Wright Miss Victoria Gardiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC646604 2024-11-30 SC646604 2025-11-30 SC646604 2024-12-01 2025-11-30 SC646604 frs-core:CurrentFinancialInstruments 2025-11-30 SC646604 frs-core:Non-currentFinancialInstruments 2025-11-30 SC646604 frs-core:ComputerEquipment 2025-11-30 SC646604 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC646604 frs-core:ComputerEquipment 2024-11-30 SC646604 frs-core:FurnitureFittings 2025-11-30 SC646604 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC646604 frs-core:FurnitureFittings 2024-11-30 SC646604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 SC646604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 SC646604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 SC646604 frs-core:MotorVehicles 2025-11-30 SC646604 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC646604 frs-core:MotorVehicles 2024-11-30 SC646604 frs-core:PlantMachinery 2025-11-30 SC646604 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC646604 frs-core:PlantMachinery 2024-11-30 SC646604 frs-core:ShareCapital 2025-11-30 SC646604 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC646604 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC646604 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC646604 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC646604 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC646604 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC646604 frs-bus:Director1 2024-12-01 2025-11-30 SC646604 frs-bus:Director1 2024-11-30 SC646604 frs-bus:Director1 2025-11-30 SC646604 frs-bus:Director2 2024-12-01 2025-11-30 SC646604 frs-core:CurrentFinancialInstruments 1 2025-11-30 SC646604 frs-core:CurrentFinancialInstruments 2 2025-11-30 SC646604 frs-countries:Scotland 2024-12-01 2025-11-30 SC646604 2023-11-30 SC646604 2024-11-30 SC646604 2023-12-01 2024-11-30 SC646604 frs-core:CurrentFinancialInstruments 2024-11-30 SC646604 frs-core:Non-currentFinancialInstruments 2024-11-30 SC646604 frs-core:ShareCapital 2024-11-30 SC646604 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC646604 frs-core:CurrentFinancialInstruments 1 2024-11-30 SC646604 frs-core:CurrentFinancialInstruments 2 2024-11-30
Registered number: SC646604
Hillhead Hideaways Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
M Squared Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC646604
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,026 75,081
27,026 75,081
CURRENT ASSETS
Debtors 5 6,171 382
Cash at bank and in hand 26,119 63,493
32,290 63,875
Creditors: Amounts Falling Due Within One Year 6 (26,618 ) (73,557 )
NET CURRENT ASSETS (LIABILITIES) 5,672 (9,682 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,698 65,399
Creditors: Amounts Falling Due After More Than One Year 7 (22,156 ) (50,707 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,756 ) (7,839 )
NET ASSETS 3,786 6,853
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 3,686 6,753
SHAREHOLDERS' FUNDS 3,786 6,853
Page 1
Page 2
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
Miss Victoria Gardiner
Director
11/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hillhead Hideaways Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC646604 . The registered office is Hillhead Farm, Glen of Newmill, Keith, Banffshire, AB55 6XE.
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:
Freehold 20% reducing balance
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2024 218,626 6,578 46,450 3,360
Additions - 2,544 - 265
As at 30 November 2025 218,626 9,122 46,450 3,625
Depreciation
As at 1 December 2024 174,900 2,763 21,615 1,388
Provided during the period 43,726 1,032 5,601 322
As at 30 November 2025 218,626 3,795 27,216 1,710
Net Book Value
As at 30 November 2025 - 5,327 19,234 1,915
As at 1 December 2024 43,726 3,815 24,835 1,972
Computer Equipment Total
£ £
Cost
As at 1 December 2024 1,567 276,581
Additions - 2,809
As at 30 November 2025 1,567 279,390
Depreciation
As at 1 December 2024 834 201,500
Provided during the period 183 50,864
As at 30 November 2025 1,017 252,364
Net Book Value
As at 30 November 2025 550 27,026
As at 1 December 2024 733 75,081
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Page 5
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 475 382
Other taxes and social security 5,676 -
Directors' loan accounts 20 -
6,171 382
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 5,984 5,691
Corporation tax 8,079 16,566
VAT 3,075 3,867
Inter company account (220 ) 39,780
Deferred income 7,936 5,973
Accruals 1,764 1,680
26,618 73,557
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 22,156 28,285
Capital grants - 22,422
22,156 50,707
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Miss Victoria Gardiner - 20 - - 20
The above loan is unsecured, interest free and repayable on demand.
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